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19.7.2008 |
EN |
Official Journal of the European Union |
C 183/4 |
Judgment of the Court (Seventh Chamber) of 5 June 2008 (reference for a preliminary ruling from the Tribunal d'instance de Paris (France)) — JVC France SAS v Administration des douanes (Direction Nationale du Renseignement et des Enquêtes douanières)
(Case C-312/07) (1)
(Common Customs Tariff - Tariff classification - Combined Nomenclature - Camcorders - Explanatory notes - Body of legal rules)
(2008/C 183/07)
Language of the case: French
Referring court
Tribunal d'instance de Paris
Parties to the main proceedings
Applicant: JVC France SAS
Defendant: Administration des douanes (Direction Nationale du Renseignement et des Enquêtes douanières)
Re:
Reference for a preliminary ruling — Tribunal d'instance de Paris (France) — Interpretation of 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 (OJ 1987 L 256, p. 1), in the version applicable to the facts in the main proceedings — Subheadings 8525 40 91 (video camera recorders: Only able to record sound and images taken by the television camera) and 8525 40 99 (other) — Classification of camcorders which, when imported, are unable to record external video sound signals (DV out function) but the video interface of which can subsequently be activated through the use of software or an enabler (DV in/out), without the manufacturer and the seller having mentioned or endorsed that possibility — Whether it is possible to effect a change in Community practice with regard to tariff classification by way of subsequent retroactive amendments to the explanatory notes on the Combined Nomenclature rather than by means of the adoption of a regulation on tariff classification that would be applicable only in the future
Operative part of the judgment
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1. |
A camcorder may be classified under subheading 8525 40 99 of the Combined Nomenclature in Annex 1 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 2261/98 of 26 October 1998, Commission Regulation (EC) No 2204/1999 of 12 October 1999, Commission Regulation (EC) No 2388/2000 of 13 October 2000 and Commission Regulation (EC) No 2031/2001 of 6 August 2001 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 promote 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, once activated, it functions in a manner similar to that of another 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 whether those conditions are fulfilled. If those conditions are not fulfilled the camcorder must be classified under subheading 8525 40 91 of the Combined Nomenclature. |
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2. |
The explanatory notes to that Combined Nomenclature relating to subheading 8525 40 99, published on 6 July 2001 and 23 October 2002, are interpretative in character and do not have legally binding force. They are in accordance with the wording of the Combined Nomenclature and do not alter its scope. It follows that the adoption of a new classification regulation was not necessary. |