Proposal for a Council Regulation amending Annex I to Regulation (EEC) No 2658/87 on the Tariff and Statistical Nomenclature and on the Common Customs Tariff

The purpose of the present draft Council Regulation is to provide, on an autonomous basis, duty free treatment for flat panel displays which are able to display signals from automatic data-processing (ADP) machines with an acceptable level of functionality. This expression refers to flat panel displays which, even though they are not solely or principally used in an ADP system, are able to display signals from ADP machines with a sufficient standard of performance for the user.

In its ruling in case C-376/07 (Kamino), the Court of Justice of the European Union stated that classification of monitors should be made in the light of the characteristics and objective properties of those monitors, both as to the degree to which they are capable of performing a number of functions and as to the standard of performance which they achieve when performing those functions.

The convergence of digital technologies has however led to a situation where it has become very difficult to determine, by reference to mere technical and objective characteristics, whether or not a particular monitor is of a kind solely or principally used in an ADP system of heading 8471. In particular, ensuring the correct and uniform classification of flat panel displays which can display, with an acceptable level of functionality, signals from both ADP systems and other sources (for example, DVD players, video cameras, satellite receivers), has become technically impossible.

Currently, a significant part of the monitors imported to the EU are flat panel displays which can display, with an acceptable level of functionality, signals from both ADP systems and other sources. This in particular applies to the highly professional types which are used in specialised sectors (such as in diagnostics or research). In order to ensure a rational development of production and an expansion of consumption within the territory of the EU and to promote trade between Member States and third countries, it is both in the interest of European consumers and industry to provide duty free treatment for the above-mentioned monitors.

The attached proposal is considered to be a balanced approach taking into account the legal context and the interests of European consumers and industry.

• Primary Source

EUR-Lex: COM(2013)186: Follow the progress of this proposal through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2013:186:FIN

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