Case C-297/13: Judgment of the Court (Fourth Chamber) of 15 May 2014 (request for a preliminary ruling from the Finanzgericht München — Germany) — Data I/O GmbH v Hauptzollamt München (Reference for a preliminary ruling — Tariff classification — Common Customs Tariff — Combined Nomenclature — Section XVI, note 2 — Headings 8422, 8456, 8473, 8501, 8504, 8543, 8544 and 8473 — Concepts of ‘parts’ and ‘articles’  — Parts and accessories (motors, power supplies, lasers, generators, cables and heat sealers) intended for programming systems — No precedence of heading 8473 over other headings of Chapters 84 or 85)
Date: 2014-05-15
Institutions: Court of Justice
Subjects: Combined Nomenclature, common customs tariff, customs regulations, software








C_2014212EN.01001001.xml










7.7.2014   


EN


Official Journal of the European Union


C 212/10





Judgment of the Court (Fourth Chamber) of 15 May 2014 (request for a preliminary ruling from the Finanzgericht München — Germany) — Data I/O GmbH v Hauptzollamt München
(Case C-297/13) (1)

((Reference for a preliminary ruling - Tariff classification - Common Customs Tariff - Combined Nomenclature - Section XVI, note 2 - Headings 8422, 8456, 8473, 8501, 8504, 8543, 8544 and 8473 - Concepts of ‘parts’ and ‘articles’ - Parts and accessories (motors, power supplies, lasers, generators, cables and heat sealers) intended for programming systems - No precedence of heading 8473 over other headings of Chapters 84 or 85))
2014/C 212/10
Language of the case: German

Referring court

Finanzgericht München

Parties to the main proceedings


Applicant: Data I/O GmbH

Defendant: Hauptzollamt München

Re:

Request for a preliminary ruling — Finanzgericht München — Interpretation of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Regulations (EC) Nos 2031/2001 of 6 August 2001 (OJ 2001 L 279, p. 1), 1832/2002 of 1 August 2002 (OJ 2002 L 290, p. 1), 1789/2003 of 11 September 2003 (OJ 2003 L 281, p. 1) and 1810/2004 of 7 September 2004 (OJ 2004 L 327, p. 1) and, inter alia, note 2(a) and (b) to Section XVI — Classification of parts and accessories (motors, generators, lasers, cables and heat sealers) intended for programming systems under heading 8473 — Whether that heading takes precedence over other headings of Chapters 84 or 85

Operative part of the judgment

Note 2(a) to Section XVI of the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 2031/2001 of 6 August 2001, Commission Regulation (EC) No 1832/2002 of 1 August 2002, Commission Regulation (EC) No 1789/2003 of 11 September 2003 and Commission Regulation (EC) No 1810/2004 of 7 September 2004, must be interpreted as meaning that goods which may be classified under heading 8473 of the Combined Nomenclature, as parts of a machine under heading 8471 thereof, and under one of headings 8422, 8456, 8501, 8504, 8543 and 8544 thereof, as individual goods, are to be classified as individual goods under one of the latter headings, according to their individual characteristics.


(1)  OJ C 260, 7.9.2013.