Keywords

Summary



Keywords

1. Common Customs Tariff – Tariff headings – Machines performing a ‘specific function’ within the meaning of Note 5(E) to Chapter 84 of the Combined Nomenclature – Meaning

(Council Regulation No 2658/87, Annex I; Commission Regulation No 1719/2005)

2. Common Customs Tariff – Tariff headings – Multi-function apparatus consisting of a a laser printer and a digital electronic scanner module, with a copier function

(Council Regulation No 2658/87, Annex I; Commission Regulation No 1719/2005)

3. Common Customs Tariff – Tariff headings – Multi-function apparatus capable of printing, digital electronic scanning and copying, in accordance with Heading 9009 of the Combined Nomenclature

(Commission Regulation No 400/2006)

Summary

1. Note 5(E) to Chapter 84 of the combined nomenclature constituting Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1719/2005, is to be interpreted as meaning that only machines incorporating an automatic data-processing machine or working in conjunction with such a machine, whose function is not data processing, perform ‘a specific function other than data processing’. It follows that machines comprising, in a single housing, a laser printer module and a scanner module, including, in addition to the copying function, which is not data processing, printing and electronic scanning functions, do not perform such a ‘specific function’.

(see paras 35-36, operative part 1)

2. Machines characterised by the fact, firstly, that they perform printing and electronic scanning functions in connection, directly or over a network, with automatic data-processing machines and, secondly, that the copying function which they have is used autonomously are likely simultaneously to meet the three requirements laid down in Note 5(B)(a) to (c) to Chapter 84 of the Combined Nomenclature, constituting Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1719/2005, for them to be considered units forming part of an automatic data-processing system, that is to say to be of a kind used solely or principally in an automatic data-processing system, capable of connection to the central processing unit and receiving or supplying data in a form usable by that system.

It is, however, for the referring court to assess, taking into account the objective characteristics of those machines such as the print and reproduction speeds, the existence of an automatic page feeder for originals to be photocopied or the number of paper feeder trays, whether the copying function is secondary in relation to the other two functions or whether, on the contrary, it is equivalent in importance.

If the copying function is secondary in relation to the printing and electronic scanning functions, those machines must be considered units of automatic data-processing machines within the meaning of Note 5(B) to Chapter 84 of the combined nomenclature, which units, by application of Note 5(C) to that chapter, if they are presented in isolation, fall within heading 8471. In such a case, the relevant subheading must be determined in accordance with Note 3 to Section XVI of that nomenclature.

However, if the importance of that copying function is equivalent to that of the other two functions, those machines could not be considered units of automatic data-processing machines because they do not meet the condition laid down in Note 5(B)(a) to Chapter 84 of the Combined Nomenclature, that is to say, that they be ‘of a kind solely or principally used in an automatic data-processing system’. Accordingly, those machines must be classified, by application of General Rule 3(b) for the interpretation of that nomenclature, under the heading corresponding to the module which gives those machines their essential character, provided that such determination is possible. Should that be impossible, they must be classified under heading 9009 in accordance with General Rule 3(c).

(see paras 40-41, 46-48, 56, operative part 2)

3. In the interpretation of a classification regulation, in order to determine its scope, account must be taken inter alia of the reasons given. With regard to point 4 of the Annex to Regulation No 400/2006 concerning the classification of certain goods in the Combined Nomenclature, it follows from the second paragraph of the reasons for that point that it applies only in the event that none of the functions performed by the machine to be classified gives it its essential character.

Accordingly, since it classifies machines capable of performing printing, electronic scanning and reproduction operations under subheading 9009 12 00 by application of General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature, of Note 5(E) to Chapter 84 of the Combined Nomenclature and of the wording of heading and subheading 9009 and 9009 12 00, on the ground that none of the functions corresponding to those operations can be regarded as giving those machines their essential character, without, in principle, requiring all machines having those three functions to be classified as photocopiers, Regulation No 400/2006 is valid.

(see paras 60-62, operative part 3)