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Tax alert no. 23 - Car multimedia devices reclassified from customs perspective

In this issue:

Car multimedia devices reclassified from customs perspective. Major impact on customs duties applicable upon their importation in the European Union.

In Case C-268/18 (SC Onlineshop SRL against the Tax Administration Agency - General Customs Directorate of Romania), the European Court of Justice brings important clarifications on the tariff classification of multimedia devices for motor vehicles.

More specifically, multifunctional devices of a kind used in motor vehicles, which:

- combine, in the same housing, as the main function, a radio navigation monitor via pre-installed GPS navigation applications as well as,

- as an accessory, a radio broadcasting apparatus, an audio and video playback device and a diagonal screen of about 5 inches (12.7 cm).

are classified under subheading 8526 91 20 (0% customs duty) of the Combined Nomenclature and not under subheading 8528 59 00 (14% duty) of that nomenclature.

 

How does the decision influence your company activity?

If you import multimedia devices for motor vehicles of the above type, we recommend that you classify them under NC 8526 91 20 for which you will not pay customs duties at the time of importation. If you imported such products and paid custom duties, we recommend that you analyze to what extent these duties can be recovered.

 

Prepared by:
Mihai Petre, Director -  Indirect Tax

 

For additional information, please contact:

Alex Milcev, Partner – Head of Tax&Legal

 

Ernst & Young SRL

Bucharest Tower Center Building,

22nd Floor, 15-17 Ion Mihalache Blvd.,

Sector 1, 011171, Bucharest, Romania

Tel: (40-21) 402 4000, Fax: (40-21) 310 7124

Email: office@ro.ey.com

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