New classification of certain technical goods by classification regulations

At the beginning of May 2014, the EU Commission published several classification regulations for the Combined Nomenclature (CN). This determines under which tariff headings the goods concerned are to be classified and which import duties (customs duty and import sales tax) are ultimately to be paid. The background to these regulations is that there has been an inconsistent classification practice in the Member States and is now to be eliminated.

Entitled parties to a binding tariff information (vZTA) who have previously classified the goods concerned under a different tariff number may use their vZTA for a further three months. However, they should already now apply for a new BTI.

The products concerned are as follows:

  • TV simulators are now ranked under 9405 40 39. The change occurs because the device does not fulfil any signal purpose, but simulates a TV set by random light flickering (DVO (EU) No. 453/2014).
  • For goods consisting of an audio frequency amplifier and a loudspeaker in one housing, new tariff items result, as Regulation (EU) No. 1066/2010 has been repealed by DVO (EU) No. 454/2014.
  • Water coolers are now classified under 8418 69 00, since the cooling of water solely for drinking purposes does not count as the treatment of substances by temperature change. Water dispensers now fall below 8516 10 11 if they provide hot and cold water at the same time and none of these functions can be regarded as the only main function. (DVO (EU) No. 455/2014)
  • “Radio socket outlet sets”, consisting of two radio sockets and a remote control, which serve to switch connected devices on and off by remote control, are classified under 6536 50 80 (DVO (EU) No. 456/2014).
  • Due to their technical differences, “active HDMI splitters” and “active HDMI switches” are listed under 8543 70 90 and “passive HDMI switches” under 8536 50 80 (DVO (EU) No. 457/2014).
  • Certain video recording devices (cameras), designed as traditional video recording devices for recording still or video images to an internal memory or memory card, fall under 8525 80 91; if files can be transferred to the device from an automatic data processing machine via the USB interface, the goods are placed under 8525 80 99. (DVO (EU) No. 258/2014)

The classification of goods in the customs tariff regularly causes great difficulties and yet often decides on economic success and failure. If you have any questions, please do not hesitate to contact us

 

Lawyer Dr. Tristan Wegner

Your consultant

ABC-Straße 21
20354 Hamburg
T +49 (0) 40 / 36 96 15 0
F +49 (0) 40 / 36 96 15 15
E ow@owlaw.com