Joined Cases C-208/06 and C-209/06: Judgment of the Court (Third Chamber) of 27 September 2007 (Reference for a preliminary ruling from the Finanzgericht Düsseldorf Germany) — Medion AG (C-208/06) v Hauptzollamt Duisburg, Canon Deutschland GmbH (C-209/06) v Hauptzollamt Krefeld (Common Customs Tariff — Tariff classification — Combined Nomenclature — Camcorders)
Date: 2007-11-24
Institutions: Court of Justice
Subjects: interpretation of the law, recording equipment, tariff nomenclature

24.11.2007

EN

Official Journal of the European Union

C 283/3

Judgment of the Court (Third Chamber) of 27 September
2007 (Reference for a preliminary ruling from the
Finanzgericht Düsseldorf Germany) — Medion AG
(C-208/06) v Hauptzollamt Duisburg, Canon Deutschland
GmbH (C-209/06) v Hauptzollamt Krefeld

(Joined Cases C-208/06 and C-209/06) (1)

(Common Customs Tariff — Tariff

classification —

Combined Nomenclature — Camcorders)

(2007/C 283/03)

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicants: Medion AG (C-208/06), Canon Deutschland GmbH
(C-209/06)

Defendants: Hauptzollamt Duisburg (C-208/06), Hauptzollamt
Krefeld (C-209/06)

Re:

I

Reference for a preliminary ruling — Finanzgericht Düsseldorf
— Interpretation of Annex I
to Council Regulation (EEC)
No 2658/87 on the tariff and statistical nomenclature and on
the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended
by Commission Regulation (EC) No 1789/2003 of 11 September
2003 amending Annex
to Council Regulation (EEC)
No 2658/87 on the tariff and statistical nomenclature and on the
Common Customs Tariff (OJ 2003 L 281, p. 1) — Sub-headings
8525 40 91 (Video camera recorders, only able to record sound
and images taken by the television camera) and 8425 40 99
(other) — Video camera recorders unable, at the time of impor-
tation, to receive and record data coming from other equipment,
but whose ‘dv-in’ option can be subsequently activated without
the manufacturer or seller mentioning or supporting that possi-
bility

Operative part of the judgment

A camcorder may be classified under subheading 8525 40 99 of the
Combined Nomenclature in Annex I
to Council Regulation (EEC)
No 2658/87 of 23 July 1987 on the tariff and statistical nomencla-
ture and on the Common Customs Tariff, as amended by Commission
Regulation (EC) No 2263/2000 of 13 October 2000, Commission
Regulation (EC) No 2031/2001 of 6 August 2001, and Commis-
sion Regulation (EC) No 1789/2003 of 11 September 2003, only if
the function for recording images and sounds from sources other than
the integrated camera or microphone is active at the time of customs

clearance or if, even though the manufacturer did not intend to empha-
sise that characteristic, that function may be activated subsequently by
simple modification of the apparatus by a user who does not have
special skills, without modification of the camcorder's hardware. Where
the camcorder is activated subsequently, it is also necessary, first, that,
it functions in a manner similar to that of another
once activated,
camcorder whose function for
recording images and sounds from
sources other than the integrated camera or microphone is active at the
time of customs clearance and, second, that it functions independently.
The existence of those conditions must be capable of being ascertained
at the time of customs clearance. It is for the national court to establish
those conditions are not
those conditions are fulfilled.
whether
subheading
camcorder must
the
fulfilled
8525 40 91 of the Combined Nomenclature.

If
classified

under

be

(1) OJ C 224, 16.9.2006.

Judgment of the Court (Sixth Chamber) of 27 September
the European Communities v
2007 — Commission of

Portuguese Republic

(Case C-4/07) (1)

(Failure of a Member State to fulfil obligations — Directive
2003/110/EC — Assistance in cases of
the
purposes of removal by air — Failure to transpose within the
prescribed period)

transit

for

(2007/C 283/04)

Language of the case: Portuguese

Parties

Applicant: Commission of the European Communities (repre-
sented by: M. Condou-Durande and P. Guerra e Andrade,
Agents)

Defendant: Portuguese Republic (represented by: L. Fernandes
and F. Fraústo de Azevedo, Agents)

Re:

Failure of a Member State to fulfil obligations — Failure to
adopt, within the prescribed period, the provisions necessary to
comply with Council Directive 2003/110/EC on assistance in
cases of transit for the purposes of removal by air (OJ 2003
L 321, p. 26)