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:

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 I 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 importation, 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 possibility

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 nomenclature 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 Commission 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 emphasise 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.

(1)  OJ C 224, 16.9.2006.