Case C-467/03

Ikegami Electronics (Europe) GmbH

v

Oberfinanzdirektion Nürnberg

(Reference for a preliminary ruling from the Finanzgericht München)

(Common Customs Tariff – Tariff headings – Tariff classification of a digital recording machine – Classification under the Combined Nomenclature)

Opinion of Advocate General Kokott delivered on 20 January 2005

Judgment of the Court (Fourth Chamber), 17 March 2005.

Summary of the Judgment

Common Customs Tariff – Tariff headings – Machine which records and reproduces signals for video surveillance purposes – Machine which performs a specific function other than data processing within the meaning of Note 5(E) to Chapter 84 of the Combined Nomenclature

A machine which, for video surveillance purposes, records signals from cameras and, after compressing them, reproduces them on screen, performs a specific function other than data processing within the meaning of Note 5(E) to Chapter 84 of the Combined Nomenclature of the Common Customs Tariff in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 2031/2001.

(see para. 31, operative part)

JUDGMENT OF THE COURT (Fourth Chamber) 17 March 2005 (1)

(Common Customs Tariff – Tariff headings – Tariff classification of a digital recording machine – Classification under the Combined Nomenclature)

In Case C-467/03,REFERENCE for a preliminary ruling under Article 234 EC from the Finanzgericht München (Germany), by order of 24 June 2003, received at the Court on 6 November 2003, in the proceedings

v

THE COURT (Fourth Chamber),,

composed of K. Lenaerts (Rapporteur), President of the Chamber, J.N. Cunha Rodrigues and E. Levits, Judges,

Advocate General: J. Kokott,

having regard to the written procedure and following the hearing on 9 December 2004,after considering the observations submitted on behalf of:

after hearing the Opinion of the Advocate General at the sitting on 20 January 2005,

gives the following

…

‘In addition to a keyboard and a built-in glide mouse, the apparatus has a video digitiser board for four video cards with connector ports for up to eight television cameras, image movement control, a main board with a processor and three hard disk slots, a video storage device, sound, LAN, graphics and modem cards, a hard disk and a CDRW drive. The Windows ME operating system, software for the digital recorder, and the software for the CDRW drive are pre‑installed on the hard disk.’

‘Is Note 5(E) of the Combined Nomenclature, in the version of Annex I to Regulation (EC) No 2031/2001 ... amending Annex I to Council Regulation (EEC) No 2658/87 ... , to be interpreted as meaning that video monitoring apparatus which stores signals from several video cameras compressed on hard disks for reproduction on monitors performs a function other than that of data processing?’

‘It should be noted that component parts not complying with the terms of Note 4 to Section XVI fall in their own appropriate headings. This applies, for example, to closed circuit video‑surveillance systems, consisting of a combination of a variable number of television cameras and video monitors connected by coaxial cables to a controller, switchers, audio board/receivers and possibly automatic data processing machines (for saving data) and/or video recorders (for recording pictures).’

On those grounds, the Court (Fourth Chamber) hereby rules:

[Signatures]