Explanatory notes to the Combined Nomenclature of the European Union
Date: 2016-06-15
Institutions: European Commission
Subjects: Combined Nomenclature, common customs tariff, photographic industry, recording equipment








C_2016214EN.01002501.xml










15.6.2016   


EN


Official Journal of the European Union


C 214/25





Explanatory notes to the Combined Nomenclature of the European Union
(2016/C 214/09)
Pursuant to the second indent of Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the explanatory notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

On page 339:


The existing text is replaced by the following:








‘8525 80 30




Digital cameras

Digital cameras of this subheading are always capable of still-image recording, whether on an internal storage medium or on interchangeable media. Most of them have the design of a traditional photographic camera.
Digital cameras that are only capable of recording still images remain classified in this subheading.
Cameras of this subheading may also have video-capture capability to record continuous periods of video.
However, when such apparatus are capable, using the maximum storage capacity, of capturing video in a quality of 800 × 600 pixels (or higher) at 23 frames per second (or higher) for a continuous period of at least 30 minutes (regardless of the fact that the captured video images may be recorded in separate files of a duration of less than 30 minutes (see also Commission Implementing Regulation (EU) No 876/2014)) they are always to be classified in subheadings 8525 80 91 or 8525 80 99.
If one or more of the above criteria is not fulfilled, the apparatus is to be classified by application of note 3 to Section XVI (see also Commission Implementing Regulation (EU) No 458/2014).
Compared to the video camera recorders of subheadings 8525 80 91 and 8525 80 99, many digital cameras (when functioning as video cameras) do not offer a zoom function during video recording. Unaffected by the storage capacity, some cameras automatically terminate the recording of video after a certain period of time.





8525 80 91 and 8525 80 99




Video camera recorders

Video camera recorders of these subheadings are always capable of recording continuous periods of video, whether on an internal storage medium or on interchangeable media.
In general, the digital video camera recorders of these subheadings have a design which differs from digital cameras of subheading 8525 80 30. They often have a foldable viewfinder and are frequently presented together with a remote control. Most video camera recorders offer a zoom function during video recording. However, the fact that video cameras integrated, for example, into sports goggles have no optical zoom function does not prevent the classification of such products under subheadings 8525 80 91 and 8525 80 99 (see Case C-178/14, Vario Tek, ECLI:EU:C:2015:152, paragraphs 17-29).
Digital video camera recorders that are only capable of recording video are always classified in these subheadings.
Apparatus with both video recording and still image recording capability are to be classified by reference to the explanatory note to subheading 8525 80 30.’







(1)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

(2)  OJ C 76, 4.3.2015, p. 1.