Judgment_paragraph 10 · GROFA GmbH and Others v Hauptzollamt Hannover and Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond (C-435/15, C-666/15)

10The Explanatory Notes to the CN (OJ 2011 C 137, p. 1) concern the CN in the version resulting from Commission Regulation (EU) No 861/2010 of 5 October 2010 (OJ 2010 L 284 p. 1). The wording of heading 8525 and of subheadings 8525 80 30, 8525 80 91 and 8525 80 99 of the CN is, however, identical in Regulations Nos 861/2010, 1006/2011, 927/2012 and 1001/2013. The Explanatory Notes to the CN concerning those headings and subheadings read as follows:8525 | Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders...... | ...8525 80 30 | Digital camerasDigital cameras of this subheading are always capable of still-image recording, whether on an internal storage medium or on interchangeable media.Most cameras of this subheading have the design of a traditional photographic camera and do not have a foldable viewfinder.These cameras may also have video-capture capability to record sequences of video.Cameras remain classified in this subheading unless they are capable, using the maximum storage capacity, of recording, in a quality of 800 × 600 pixels (or higher) at 23 frames per second (or higher) at least 30 minutes in a single sequence of video.Compared to the video camera recorders of subheadings 8525 80 91 and 8525 80 99, many digital cameras (when functioning as video cameras) do not offer an optical zoom function during video recording. Unaffected by the storage capacity, some cameras automatically terminate the recording of video after a certain period of time.8525 80 91and8525 80 99 | Video camera recordersVideo camera recorders of these subheadings are always capable of recording sequences of video, whether on an internal storage medium or on interchangeable media.In general, the digital video camera recorders of these subheadings have the design which differs from digital cameras of subheading 8525 80 30. They often have a foldable viewfinder and are frequently presented together with a remote control. They always offer an optical zoom function during video recording.These digital video camera recorders may also have still image recording capability.Digital cameras are excluded from these subheadings if they are not capable, using the maximum storage capacity, of recording, in a quality of 800 × 600 pixels (or higher) at 23 frames per second (or higher) at least 30 minutes in a single sequence of video.8525 80 99 | OtherThis subheading covers video camera recorders (so-called camcorders) for the recording not only of sound and images taken by the camera but also of signals from external sources, for example, DVD-players, automatic data-processing machines or television receivers. The images thus recorded can be reproduced by means of an external television receiver or monitor.This subheading also includes camcorders in which the video input is obstructed by a plate, or in another way, or in which the video interface can be subsequently activated as video input by means of software. The apparatus is nevertheless designed to record TV programmes and other externally incoming video signals.’However, camcorders with which only the images taken by the camera can be recorded and reproduced by means of an external television receiver or monitor fall in subheading 8525 80 91.