ECJ 1. The functional unit principle referred to in the customs cooperation council’s explanatory notes is intended to allow classification under a given heading of machines or appliances made up of components falling under several tariff headings, in cases where those components as a whole are designed to perform the single clearly-defined function referred to in the tariff heading in question. The principle does not apply where some of the components making up a product may be used independently of the other components and for functions other than those which may be performed by all the components together.
2. An apparatus described as a timer/tuner which consists of a colour-television reception component with a 12-programme memory and of a timer that can be pre-set to switch the apparatus on and off up to 10 days in advance and which must be combined with a video recorder of a specific design in order to convert into visible form transmissions received must be regarded as a part or accessory within the meaning of subheading 92.13 d of the common customs tariff.
Citations:
R-223/84, [1985] EUECJ R-223/84
Links:
European, Customs and Excise
Updated: 21 June 2022; Ref: scu.215384