Judgment — ECLI:EU:T:2001:49
Date: 2001-02-13
Language of the case: French
Court formation: Fifth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Concepts: The various tariff headings
Procedure: Action for annulment - successful
Origin: France;Netherlands

Summary of the Judgment 
Common Customs Tariff — Tariff headings — Machines designed to transmit data 
within local area computer networks — Machines not performing a specific function 
within the meaning of Note 5(E) to Chapter 84 of the Combined Nomenclature — 
Classification in heading 8471 of the Combined Nomenclature 
Note 5(E) to Chapter 84 of the Combined 
Nomenclature, contained in Annex I to 
Regulation No 2658/87 on the tariff and 
statistical nomenclature and on the Com­
mon Customs Tariff, as amended by Reg­
ulations Nos 3009/95 and 1734/96, 
according to which machines performing 
a specific function other than data proces­
sing and incorporating or working in 
conjunction with an automatic data-pro­
II - 613 
SUMMARY — JOINED CASES T-133/98 AND T-134/98 
cessing machine are to be classified in the 
headings appropriate to their respective 
functions or, failing that, in residual head­
ings, implies that the first machine is 
intended to perform a specific function, 
and that it is able to do so, but that the fact 
that it is connected to an automatic data-
processing machine offers a certain advan­
tage. However, machines which are 
designed solely for automatic data-proces­
sing machines, which are directly con­
nected to the latter and of which the 
function is to supply and accept data in a 
form which those machines can use cannot 
be regarded as performing a 'specific func­
tion'. Such machines are comparable with 
any other medium whereby an automatic 
data-processing machine accepts or delivers 
data in the sense that they have no function 
which they would be capable of performing 
without the assistance of such a machine. 
In those circumstances, the transmission of 
data within a data-processing system can­
not be regarded as a specific function. 
Since the products in question meet the 
conditions relating to 'units' laid down in 
Note 5(B) to Chapter 84 of the Combined 
Nomenclature, they must be classified 
under heading 8471 as 'units' of automatic 
data-processing machines. 
(see paras 33, 39-41, 46) 
II - 614