This document is an excerpt from the EUR-Lex website
Document 62013CA0297
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)
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)
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)
OJ C 212, 7.7.2014, pp. 10–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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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.