On 19 June 2015 (4 K 92/14), the Hamburg Tax Court referred the question to the European Court of Justice (ECJ) for a preliminary ruling as to whether the Implementing Regulation (EU) No. 1249/2011 concerning the classification of certain goods in the Combined Nomenclature (CN) applies mutatis mutandis to so-called action cams and is valid where applicable.

A national court like the FG Hamburg, if it doubts the validity of an EU regulation, cannot determine the invalidity itself. It must therefore ask the ECJ in advance. This is what happened in the main proceedings.

What is the customs tariff number for Actioncams?

The action cams are “battery-powered electrical devices with digital camera and video recording functions that are particularly suitable for documenting sports and leisure activities”. The applicant seeks classification under subheading 8525 8091 for digital cameras or, alternatively, under subheading 8525 8091 for video recorders, only if the sound and image recorded by the camera can be recorded. The Classification Regulation (EU) No 1249/2011 in question places pocket video recorders under heading 8525 8099 for other video recorders.

The ECJ’s ruling is eagerly awaited. It will have direct consequences beyond the main proceedings for all other parties concerned by the Classification Regulation. Thus, the decision may have an impact on the validity or revocability of a binding tariff information (vZTA) or on an import transaction itself.

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Dieser Artikel wurde am 10. August 2018 erstellt. Die fachliche Zweitprüfung hat Rechtsanwalt Dr. Tristan Wegner durchgeführt.

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