Address https://gelex.eu/eli/EU/regulation/2012/698@2012-07-25/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
   3. Article 3
3. ANNEX
4. ANNEX 1.2.3.

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, and in particular Article 9(1)(a) thereof,

Whereas:

(1) In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.

(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.

(3) Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.

(4) It is appropriate to provide that binding tariff information which has been issued by the customs authorities of Member States in respect of the classification of goods in the Combined Nomenclature but which is not in accordance with this Regulation can, for a period of three months, continue to be invoked by the holder, under Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.

(5) The measures provided for under items 1 and 3 in the Annex to this Regulation are in accordance with the opinion of the Customs Code Committee; the Customs Code Committee has not issued an opinion on item 2 of the Annex to this Regulation within the time limit set by its Chairman,

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

Article 2

Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 25 July 2012. For the Commission, On behalf of the President, Algirdas Šemeta Member of the Commission

ANNEX

ANNEX 1.2.3.

Description of the goods Classification (CN code) Reasons (1) (2) (3) A multifunctional apparatus (so-called multimedia centre for motor vehicles) of a kind used in motor vehicles, consisting of two main components: The apparatus is equipped with connectors enabling the reception of video signals from external sources such as a rear-view camera. The apparatus is presented with a remote control. An additional display can be connected to the apparatus. 85285940 Classification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 852859 and 85285940. The apparatus consists of components capable of performing various functions (sound reproduction, video reproduction, radio-broadcasting, displaying video), none of which, in view of its design and concept, gives the apparatus its essential character. By application of GIR 3(c), the apparatus is therefore to be classified under CN code 85285940 as other colour monitors with a screen of the LCD technology. A multifunctional apparatus (so-called multimedia centre for motor vehicles) of a kind used in motor vehicles measuring approximately 17 × 5 × 16 cm. It combines, in the same housing, a reception apparatus for radio-broadcasting, a sound and a video reproducing apparatus and a colour liquid crystal display (LCD) with a diagonal measurement of the screen of approximately 8 cm (3,5 inches). The apparatus is equipped with connectors enabling the reception of video signals from external sources such as a rear-view camera. The apparatus can also reproduce sound and images from a USB memory stick. The apparatus is presented with a remote control. An additional display can be connected to the apparatus. 85285940 Classification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 852859 and 85285940. The apparatus consists of components capable of performing various functions (sound reproduction, video reproduction, radio-broadcasting, displaying video), none of which, in view of its design and concept, gives the apparatus its essential character. By application of GIR 3(c), the apparatus is therefore to be classified under CN code 85285940 as other colour monitors with a screen of the LCD technology. A multifunctional apparatus (so-called multimedia centre for motor vehicles) of a kind used in motor vehicles. It combines, in the same housing, a reception apparatus for radio-broadcasting, a sound and a video reproducing apparatus, a radio navigational apparatus and a colour liquid crystal display (LCD) with a diagonal measurement of the screen of approximately 18 cm (7 inches) and an aspect ratio of 16:9. The apparatus is equipped with connectors enabling the reception of video signals from external sources such as a rear-view camera or a DVB-T tuner. The apparatus can also reproduce sound and images from a memory card. The apparatus is presented with two remote controls. An additional display can be connected to the apparatus. 85285940 Classification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 852859 and 85285940. The apparatus consists of components capable of performing various functions (sound reproduction, video reproduction, radio navigational aid, radio-broadcasting, displaying video), none of which, in view of its design and concept, gives the apparatus its essential character. By application of GIR 3(c), the apparatus is therefore to be classified under CN code 85285940 as other colour monitors with a screen of the LCD technology.

a reception apparatus for radio-broadcasting combined with a CD/DVD player,

a detachable colour liquid crystal display (LCD) of the touch screen type with a diagonal measurement of the screen of approximately 17,5 cm (7 inches) and an aspect ratio of 16:9.

Versions

1. 2012-07-25

Cited by

• Commission Implementing Regulation (EU) No 459/2014 of 29 April 2014 amending certain regulations on the classification of goods in the Combined Nomenclature Regulation · Grade B

  The Annex to Commission Implementing Regulation (EU) No 698/2012 is replaced by the text set out in the Annex IV to this Regulation.

• Judgment of the Court (Tenth Chamber) 2 May 2019 Judgment · Grade B

  This request for a preliminary ruling concerns the interpretation of subheadings 85269120 and 85285900 of the Combined Nomenclature (the CN) 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 (OJ 1987 L 256, p. 1), in the version resulting from Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016 (OJ 2016 L 294, p. 1), and from Commission Implementing Regulation (EU) No 698/2012 of 25 July 2012 concerning the classification of certain goods in the Combined Nomenclature (OJ 2012 L 203, p. 3

• Judgment of the Court (Tenth Chamber) 2 May 2019 Judgment · Grade B

  Article 1 of Implementing Regulation No 698/2012 provides: The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

• Judgment of the Court (Tenth Chamber) 2 May 2019 Judgment · Grade B

  Implementing Regulation No 698/2012

• Judgment of the Court (Tenth Chamber) 2 May 2019 Judgment · Grade B

  By decision of 23 December 2016, the ANAF-DGV issued a BTI decision to the applicant classifying the apparatus under subheading 85285900 of the CN, relying, as the grounds for that classification, on General Rules 1, 3(c) and 6 for the interpretation of that nomenclature. That decision also referred to Implementing Regulation No 698/2012.

• Judgment of the Court (Tenth Chamber) 2 May 2019 Judgment · Grade B

  The referring court observes that, although it mentioned in the BTI decision of 23 December 2016 the provisions of Implementing Regulation No 698/2012, the ANAF-DGV classified the apparatus at issue in the main proceedings under subheading 85285900 of the CN in the version resulting from Implementing Regulation 2016/1821, although the latter regulation did not enter into force until 1 January 2017. According to the referring court, if the ANAF-DGV had in fact relied on Implementing Regulation No 698/2012, the apparatus ought to have been classified under subheading 85285970.

• Judgment of the Court (Tenth Chamber) 2 May 2019 Judgment · Grade B

  The referring court observes, in that regard, that the ANAF-DGV justified the reference to Implementing Regulation No 698/2012 by the fact that the third product in the annex to that regulation exhibits a significant similarity to the product covered by the BTI decision as regards the functions performed and the composition of the apparatus, and for that reason that regulation was included as one of the legal justifications for the classification.

• Judgment of the Court (Tenth Chamber) 2 May 2019 Judgment · Grade B

  Consequently, the referring court wonders whether the provisions of Implementing Regulation No 698/2012 are indeed applicable to the dispute in the main proceedings and, if so, what the effects of their application in the present case would be, in so far as the classification of the apparatus in question was not made in accordance with their CN code.

• Judgment of the Court (Tenth Chamber) 2 May 2019 Judgment · Grade B

  Are the versions of the [CN], as amended, successively, by [Implementing Regulation No 698/2012] and [Implementing Regulation No 459/2014], relevant for the purposes of determining the correct tariff classification of apparatus such as the navigation system at issue in the present dispute, in the sense that they may be applicable, by analogy, to products which are similar to the navigation system in question, and does the application by analogy of those provisions support the interpretation of the [Combined Nomenclature] provided by the customs authority?

• Judgment of the Court (Tenth Chamber) 2 May 2019 Judgment · Grade B

  That analysis cannot be called into question by the information relating to the third product classified under subheading 85285970 of the CN in the annex to Implementing Regulation No 698/2012, to which reference is made in the order for reference.

• Judgment of the Court (Tenth Chamber) 2 May 2019 Judgment · Grade B

  In the present case, although the referring court rejects the direct application of Implementing Regulation No 698/2012, since neither of the parties to the main proceedings maintains that the apparatus at issue in the main proceedings is identical to the third product described in the annex to that regulation, it wonders whether that regulation may be applied by analogy.

• Judgment of the Court (Tenth Chamber) 2 May 2019 Judgment · Grade B

  However, having regard to the findings of fact made by that court with respect to the apparatus at issue in the main proceedings, it should be observed that that apparatus and the third product described in the annex to Implementing Regulation No 698/2012 do not display such similarities as to justify an application of that regulation by analogy.

• Judgment of the Court (Tenth Chamber) 2 May 2019 Judgment · Grade B

  Thus, Implementing Regulation No 698/2012 is not applicable either directly or by analogy to a piece of apparatus such as that at issue in the main proceedings.

• Request for a preliminary ruling from the Curtea de Apel Bacău (Romania) lodged on 18 April 2018 — SC Onlineshop SRL v Agenția Națională de Administrare Fiscală (ANAF), Direcția Generală a Vămilor (Case C-268/18) Notice · Grade B

  Are the versions of the Combined Nomenclature, as amended, successively, by Commission Implementing Regulation (EU) No 698/2012 and Commission Implementing Regulation (EU) No 459/2014, relevant for the purposes of determining the correct tariff classification of apparatus such as the navigation system at issue in the present dispute, in the sense that they may be applicable, by analogy, to products which are similar to the navigation system in question, and does the application by analogy of those provisions support the interpretation of the [Combined Nomenclature] provided by the customs auth