C-11/93
ECLI:EU:C:1994:30
- Súd
- Súdny dvor Európskej únie
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- 61993CC0011
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- eur-lex.europa.eu ↗
SIEMENS NIXDORF
OPINION OF ADVOCATE GENERAL JACOBS delivered on 27 January 1994 *
My Lords, not elsewhere specified or included'. N o one disputes that heading 8471 is the appropriate classification as regards goods imported after the entry into force of Commission Regula- tion (EEC) N o 1288/91 of 14 May 1991 con- cerning the classification of certain goods in the Combined Nomenclature. * Article 1 of 1. Between 1989 and the end of 1991 Sie- that regulation, in conjunction with point (2) mens Nixdorf Informationssysteme (hereaf- in a table annexed to the regulation, removes ter 'Siemens Nixdorf') imported into Ger- any doubt that may previously have existed many from an unspecified non-member State in that regard. 'monitors for electronic data-processing machines, which were intended for display- ing text and graphics within automatic data- processing and computer-integrated systems and which were not suitable for displaying images from composite video signals'. The German customs authority (Hauptzollamt Augsburg) classified the goods under head- ing 8543 of the Combined Nomenclature 3. The dispute between the parties concerns and charged duty at a rate of 7%. Siemens only the period before the entry into force of Nixdorf claimed that the goods should have Regulation N o 1288/91. The issue is whether been classified under heading 8471 of the goods imported in that period should also Combined Nomenclature and that duty have been classified under heading 8471, so should therefore have been charged at a rate that Regulation N o 1288/91 merely clarified, of 4.9%. rather than altered, the situation.
2. Heading 8543 covers 'electrical machines and apparatus, having individual functions, not specified or included elsewhere in this 4. When the Hauptzollamt refused to grant chapter'. Heading 8471 covers 'automatic a refund of customs dudes in respect of data-processing machines and units thereof; goods imported before the entry into force magnetic or optical readers, machines for of Reguládon N o 1288/91, Siemens Nixdorf transcribing data onto data media in coded appealed to the Finanzgericht München. form and machines for processing such data, That court took the view that the outcome
* Original language: English. 1 — OJ 1991 L 122, p. 11.
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of the case depended on the interpretation of machines are classified in the headings Note 5(B) to Chapter 84 of the Combined appropriate to their respective functions or, Nomenclature. Note 5(B) provides as fol- failing that, in residual headings.' lows:
5. By order of 9 December 1992 the Finanz- 'Automatic data-processing machines may be gericht München referred the following in the form of systems consisting of a vari- question to the Court: able number of separately housed units. A unit is to be regarded as being a part of the complete system if it meets all the following conditions:
'Was the last paragraph of Note 5(B) to Chapter 84 of the Combined Nomenclature of the Common Customs Tariff to be inter- (a) it is connectable to the central processing preted before Regulation N o 1288/91 came unit either directly or through one or into force as meaning that colour monitors, more other units; capable of accepting a signal only from the central processing unit of an automatic data- processing machine and not capable of reproducing a colour image from a compos- ite video signal, did not perform a "specific (b) it is specifically designed as part of such a function"?' system (it must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system).
6. The Combined Nomenclature for the Common Customs Tariff is laid down in Annex I to Council Regulation (EEC) N o 2658/87 of 23 July 1987 on the tariff and Such units presented separately are also to be statistical nomenclature and on the Common classified within heading 8471. Customs Tariff. 2 Under Article 12 of that regulation the Commission adopts each year by means of a regulation 'a complete version of the Combined Nomenclature together with the corresponding autonomous and conventional rates of duty of the Common Heading 8471 does not cover machines Customs Tariff, as it results from measures incorporating or working in conjunction with an automatic data-processing machine and performing a specific function. Such 2 — OJ 1987 L 256, p. 1.
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adopted by the Council or by the Commis 9. Siemens Nixdorf does not contend that sion'. In the period in which the disputed Regulation N o 1288/91 should be applied importations took place the applicable ver retroactively but regards its adoption as evi sions of the Combined Nomenclature were dence that heading 8471 was appropriate in contained in the following Commission reg any event. ulations: Regulation (EEC) N o 3174/88 3 of 21 September 1988, Regulation (EEC) N o 2886/89 of 2 August 1989 * and Regula tion (EEC) N o 2472/90 of 31 July 1990. 5 Throughout the relevant period the terms of headings 8471 and 8543 did not vary. They remained as described in paragraph 2 above. 10. The Commission states that, according to the case-law of the Court, classification regulations — such as Regulation N o 1288/91 — cannot be applied retroac tively. The Commission cites Biegi v Haupt- 7. Written observations have been submitted zollamt Bochum 6 on that point. The Com by Siemens Nixdorf and the Commission, mission suggests, however, that it might be who are broadly in agreement as to the cus possible to regard Regulation N o 1288/91 as toms classification of the type of goods in simply having confirmed the pre-existing question. legal situation. It points out that the annex to Regulation N o 1288/91 states that 'Classifi cation is determined by ... N o t e 5(B) to Chapter 84'. None the less, the Commission observes that the national court regarded Regulation N o 1288/91 as irrelevant and 8. Siemens Nixdorf contends that head therefore asked a question about the inter ing 8471 was applicable even before the pretation of Note 5(B) to Chapter 84. The entry into force of Regulation N o 1288/91. Commission accordingly concentrates on the It bases that view on the wording of the last interpretation of that note. paragraph of Note 5(B) to Chapter 84 of the Combined Nomenclature. That paragraph does not exclude monitors of the type in question from heading 8471, since they are not capable of performing a specific func tion. Those monitors can only be used as part of a data-processing system. They are moreover an essential part of most personal computers, which are of no practical utility 11. The Commission observes that the without such a monitor. The monitors in Explanatory Notes to the Nomenclature of question cannot be used for receiving televis the Customs Cooperation Council (Harmon ion programmes or for viewing videocas ized System) provide assistance in the inter settes. pretation of Note 5(B) to Chapter 84. The Commission refers to Part E of the general notes on Chapter 84 and to Part 1(A) and
3 — . OJ 1988 L 298, p. 1. 4 — OJ 1989 L 282, p. 1. 5 — OJ 1990 L 247, p. 1. 6 — Case 158/78 [1979] ECR Ī103.
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(D) of the notes on heading 8471. The first- perform a specific function other than mentioned provision reads as follows: data-processing, are to be classified as fol- lows:
(E) Machines incorporating or working in conjunction with an automatic data- processing machine and performing a spe- the automatic data-processing machine must cific function be classified separately in heading 8471 and the other machines in the heading corre- sponding to the function which they per- form ... .'
(...)
12. Part 1(A) of the notes on heading 8471 states, in material part: In accordance with the provisions of the last paragraph of Note 5 to Chapter 84, the fol- lowing classification principles should be applied in the case of a machine incorporat- ing or working in conjunction with an auto- matic data-processing machine, and perform- 'Digital data-processing machines usually ing a specific function: consist of a number of separately housed interconnected units. They then form a "sys- tem".
(i)A machine incorporating an automatic data-processing machine and performing a specific function other than data- processing is classifiable in the heading A complete digital data-processing system corresponding to the function of that must comprise, at least: machine or, in the absence of a specific heading, in a residual heading, and not in heading 8471.
(1)A central processing unit which gener- ally incorporates the main storage, the arithmetical and logical elements and the (ii) Machines presented with an automatic control elements; in some cases, however, data-processing machine and intended to these elements may be in the form of sep- work in conjunction therewith to arate units.
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(2) An input unit which receives input data (A) and (B) above as being parts of a com- and converts them into signals which can plete system. be processed by the machine.
(3) An output unit which converts the sig- Apart from central processing units and nals provided by the machine into an input and output units, examples of such intelligible form (printed text, graphs, dis- units include: plays, etc.) or into coded data for further use (processing, control, etc.).
(1) Additional input and output units (punched card and punched tape units, printers, graph plotters, input-output ter- Two of these units (input and output units, minals, etc.). for example) may be combined in one single unit.
These systems may include remote input or output units in the form of data terminals.'
14. The Commission deduces from the pro- visions cited that separately housed units which are integral parts of a data-processing 13. Part 1(D) of the notes on heading 8471 system come under heading 8471 if, by vir- states, in material part: tue of their design, they are not suitable for using except as part of a data-processing sys- tem. The Commission observes that it is clear from the order for reference that the colour monitors imported by Siemens Nix- '(D) Separately presented units dorf can only be used as an integral part of a data-processing system.
This heading also covers separately presented constituent units of data-processing systems. 15. The Commission therefore proposes that Constituent units are those defined in Parts the answer to the question referred should
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be that the last paragraph of Note 5(B) to certainly suggests that the authors of the reg- Chapter 84 was to be interpreted, even ulation took the view that it followed from before the entry into force of Regulation the pre-existing legislation that colour mon- N o 1288/91, as meaning that colour moni- itors of the type in question fell to be classi- tors capable of accepting a signal only from fied under heading 8471. the central processing unit of an automatic data-processing machine and not capable of reproducing a colour image from a compos- ite video signal did not perform a 'specific function'.
18. It is not however necessary to dwell at length on the possible relevance of Regula- tion N o 1288/91, as a guide to the interpre- tation of the pre-existing legislation, since it 16. In my opinion, the approach recom- is clear in my view that colour monitors of mended by the Commission is undoubtedly the type in question would still be classified correct. under heading 8471 even if the regulation were disregarded entirely.
17. As regards first of all the relevance of Regulation N o 1288/91, it is clear from the Biegi 7 case that such a regulation cannot be 19. Even without the Explanatory Notes applied retroactively. However, as Siemens referred to by the Commission, the wording Nixdorf and the Commission suggest, the of Note 5(B) to Chapter 84 of the Combined adoption of Regulation N o 1288/91 may be Nomenclature does not leave much room for regarded as evidence that heading 8471 was doubt. The first paragraph of Note 5(B) in any event the appropriate classification for states that automatic data-processing the type of goods in question. The third machines may be in the form of systems paragraph of Column 3 of the annex to the consisting of a variable number of 'separately regulation states that the classification of housed units' and that such units are to be colour monitors 'capable of accepting a sig- regarded as part of the complete system if nal only from the central processing unit of they are connectable to the central process- an automatic data-processing machine' and ing unit and specifically designed as part of 'not capable of reproducing a colour image such a system, meaning that they must be from a composite video signal' is determined able to accept or deliver data in a form (code 'by the provisions of general rules 1 and 6 of or signals) which can be used by the system. the Combined Nomenclature, Note 5(B) to If those words are given their natural mean- Chapter 84 and the texts of CN ing, it seems to follow that the colour mon- codes 8471, 8471 92 and 8471 92 90'. That itors in question are 'separately housed units' which are 'connectable to the central pro- cessing unit', are 'specifically designed as 7 — Cited in paragraph 10 above. part of such a system' and are able to 'accept
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or deliver data in a form (code or signal) data-processing. Heading 8471 is therefore which can be used by the system'. the correct classification.
21. That is confirmed by another provision of the Explanatory Notes cited above. Part 1(A) of the notes on heading 8471 states that a complete digital data-processing system 20. Any doubts that might exist, on the basis must comprise, amongst other things, an of the wording of Note 5(B) to Chapter 84, Output unit which converts the signals pro- would be due to the last paragraph of that vided by the machine into an intelligible note, which provides that heading 8471 does form (printed texts, graphs, displays, etc.)'. not cover machines incorporating or work- The colour monitors at issue in the present ing in conjunction with an automatic data- case are presumably output units which con- processing machine and performing a spe- vert the signals provided by the machine into cific function. A question arises as to the an intelligible form, namely images on a precise meaning of the term 'a specific func- screen. It is of interest to note that in the tion'. Does it mean a function not related to German version of the Explanatory Notes, data-processing or can it include a function which was issued by the German Ministry of within that field? The issue appears to be Finance and is presumably not an authentic resolved by Part E of the general note on version, 9 the word 'displays' is rendered as Chapter 84 in the Explanatory Notes of the 'Bildschirmanzeigen', which clearly implies Customs Cooperation Council, which are an the display of information on a screen. authoritative source for interpreting headings of the Combined Nomenclature. 8 The afore- said Part E makes it clear that a machine which incorporates or works in conjunction with an automatic data-processing machine is to be regarded as performing a specific function, and thus not classified under head- ing 8471, only if it performs a function 'oth- 22. It is in any event abundantly clear, in er than data-processing'. A colour monitor view of the terms of the Explanatory Notes which is 'capable of accepting a signal only referred to above, that even before the entry from the central processing unit of an auto- into force of Regulation N o 1288/91 colour matic data-processing machine and not capa- monitors of the type in question did not per- ble of reproducing a colour image from a form a specific function within the meaning composite video signal', as the terms of the of Note 5(B) to Chapter 84 of the Combined national court's question state, obviously Nomenclature and that the correct tariff clas- does not perform a function other than sification was heading 8471.
8 — Case 11/79 CUton v Inspecteur der Invoerrechten en Accijn- 9 — The official languages of the Customs Cooperation Council zen [1979] ECR 3069, paragraph 9. are English ana French.
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Conclusion
23. I am therefore of the opinion that the question referred to the Court by the Finanzgericht München should be answered as follows:
The last paragraph of Note 5(B) to Chapter 84 of the Combined Nomenclature of the Common Customs Tariff was to be interpreted, even before the entry into force of Commission Regulation (EEC) No 1288/91, as meaning that colour monitors, capable of accepting a signal only from the central processing unit of an automatic data-processing machine and not capable of reproducing a colour image from a composite video signal, did not perform a 'specific function' and were to be classi- fied under heading 8471.
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