Commission Implementing Regulation (EU) 2021/532
Of 22 March 2021 — CELEX 32021R0532
Description of the goods
An apparatus (so-called ‘camera station appliance’ or ‘all-in-one recorder’) presented in a single housing with dimensions of approximately 33 × 23 × 8 cm, comprising the following components: — passive and active elements, — a processor, — a graphic card, — an internal memory (hard disc drive). The apparatus does not have a TV tuner. The apparatus is equipped with the following interfaces: RJ45, USB, VGA, SPF and HDMI and integrated eight-port switch with PoE (Power over Ethernet) capability. It is equipped with a ‘standard automatic data-processing machine’ operating system. It is also preconfigured and preloaded with special ‘camera management software’ and includes licences for eight channels. The apparatus is designed to receive audio and video data via a telecommunication interface (and Internet Protocol (IP)) from up to eight surveillance cameras (IP cameras). The data can be recorded on the internal hard disc, on an external storage (via the USB interface) or the apparatus can send the data via the telecommunication networks to another IP address (for example, to a server, a switch, a mobile phone, or an automatic data-processing machine). The apparatus can be connected to a monitor or a display and to a keyboard control. It is presented to be used within a security and surveillance system.
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 3 to Section XVI, note 5 (E) to Chapter 84 and by the wording of CN codes 8521 and 8521 90 00. Given its objective characteristics, the apparatus is intended to work together with up to eight cameras for video-surveillance purposes. A machine which, for such purposes, records signals from cameras and can either send them to another IP address or reproduce them on a display or monitor, performs a specific function other than data processing within the meaning of note 5(E) to Chapter 84. (See also judgement of the Court of Justice of 17 March 2005, Ikegami Electronics, C-467/03, ECLI:EU:C:2005:182). Classification under heading 8471 as an automatic data-processing machine is consequently excluded. The apparatus is designed for the purpose of performing two or more complementary functions within the meaning of note 3 to Section XVI, namely transmission and reception of data of heading 8517 and video recording and reproducing of heading 8521. Based on the objective characteristics of the apparatus, the principal function is that of video recording within a security and surveillance system. The transmission and reception of data is merely an ancillary function intended to improve the operation of the system in which the apparatus is incorporated. Classification under heading 8517 is therefore excluded. (See also judgement of the Court of Justice of 25 February 2016, G. E. Security, C-143/15, ECLI:EU:C:2016:115, paragraphs 55 to 57). The apparatus is therefore to be classified as other video recording or reproducing apparatus, whether or not incorporating a tuner, under CN code 8521 90 00.