INTERPRETATION OF TARIFF CLASSIFICATION FOR COMPUTER SOUND CARDS

Cba Computer Handels- Und Beteiligungs Gmbh v. Hauptzollamt Aachen, C-479/99, (2001) This case dealt with the interpretation of German and European Union legislation about tariff classification of computer sound cards imported to Germany from Taiwan. The specific legislation under the German Court’s review were, headings 8471, 8473 and 8543 of the Combined Nomenclature of the Common Customs Tariff, as set out in Annex I to Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and in the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Regulation (EC) No 1153/97 of 24 June 1997 (OJ 1997 L 168, p. 35). The precise legal issue in this case is the interpretation of the term “specific function” as set forth in Note 5(E) to Chapter 84 of the Combined Nomenclature to determine the appropriate custom duties for sound cards.

The following questions have been addressed in this article:

Who are the parties in this case?
What is the factual background of the case?
What are the issues at bar in this case?
What did the court hold in this case?
What is the significance of this case?

Continue...

Facebook Twitter RSS