Uniform application of the Combined Nomenclature (CN) (Classification of goods)
Date: 2006-07-18
Institutions: European Commission
Subjects: Combined Nomenclature, electronic component

18.7.2006

EN

Official Journal of the European Union

C 166/21

UNIFORM APPLICATION OF THE COMBINED NOMENCLATURE (CN)

(Classification of goods)

(2006/C 166/07)

Explanatory notes adopted in accordance with the procedure defined in Article 10(1) of Council
Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the
Common Customs Tariff (1)

The explanatory notes to the Combined Nomenclature of the European Communities (2) shall be amended
as follows:

On page 9 the following text is inserted after the existing text:

‘G. Duty-Free Treatment of Multi-Chip Integrated Circuits (MCPs)

Multi-chip integrated circuits consisting of two or more interconnected monolithic integrated circuits
combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates,
with or without lead frames, but with no other active or passive circuit elements.

Multi-chip integrated circuits generally come in the following configurations:

— two or more monolithic integrated circuits mounted side by side;

— two or more monolithic integrated circuits stacked one upon the other;

— combinations of the configurations above consisting of three or more monolithic integrated circuits.

These monolithic integrated circuits are combined and interconnected into a single body and may be pack-
aged through encapsulation or otherwise. They are combined to all intents and purposes indivisibly, i.e.,
although some of the elements could theoretically be removed and replaced, this would be a long and deli-
cate task which would be uneconomic under normal manufacturing conditions.

Insulating substrates of the multi-chip integrated circuits may incorporate electrically conductive regions.
These regions may be composed of specific materials or formed in specific shapes to provide passive func-
tions by means other than discrete circuit elements. Where conductive regions are present in the substrate,
they are typically relied upon as a means by which the monolithic integrated circuits are interconnected.
These substrates may also be referred to as “interposers” or “spacers” when placed above the bottom-most
chip or die.

Monolithic integrated circuits are interconnected by a variety of means, such as adhesives, wire bonds, or
“flip chip” technology.

Multi-chip integrated circuits are classified as follows:

(i) Multi-chip integrated circuits which constitute a complete machine or appliance (or one classified as

complete), in the heading appropriate to the machine or appliance;

(ii) Other multi-chip integrated circuits, in accordance with the provisions for the classification of machine

parts (Notes 2 (b) and 2 (c) to Section XVI, in particular).

Only the multi-chip integrated circuits that are classified under the headings 8418, 8422, 8450, 8466,
8473, 8517, 8518, 8522, 8523, 8525, 8528, 8529, 8530, 8531, 8535, 8536, 8537, 8538, 8543, 8548,
8708, 9009, 9026, 9031 and 9504 are eligible to this relief of customs duty.’.

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Commission Regulation (EC) No 996/2006 (OJ L 179,

1.7.2006, p. 26).

(2) OJ C 50, 28.2.2006, p. 1.

C 166/22

EN

Official Journal of the European Union

18.7.2006

On page 344:

8542 Electronic integrated circuits and microassemblies

Insert the following text after the existing text:

‘This heading does not include multi-chip integrated circuits (MCPs) consisting of two or more
interconnected monolithic integrated circuits combined to all intents and purposes indivisibly,
whether or not on one or more insulating substrates, with or without lead frames, but with no
other active or passive circuit elements (see also the Explanatory Notes to Section II — Special
provisions, G. Duty-Free Treatment of Multi-Chip Integrated Circuits (MCPs)).’