Action brought on 11 June 2007 - RSA Security Ireland v Commission

(Case T-210/07)

Language of the case: English

Parties

Applicant: RSA Security Ireland Ltd (Shannon, Ireland) (represented by: S. Daly, Solicitor and B. Conway, Barrister)

Defendant: Commission of the European Communities

Form of order sought

to annul the decision of the Commission as conveyed to the applicant by the Revenue Commissioners on 30 March 2007 as it fails to classify the applicant's product for tariff classification purposes under the Combined Nomenclature by reference to the objective characteristics and qualities of the product;

to declare that the customs classification of the product is to be determined pursuant to the intrinsic characteristic of the product which is that it is in the nature of an automatic data processing machine and so falls to be classified within the terms of Chapter 8471 of the Combined Nomenclature; or, in the alternative

to declare that the product is to be classified by reference to its essential characteristic as a calculating machine or device pursuant to Chapter 8470 of the Combined Nomenclature;

to declare that in accordance with the accepted classification rules of goods for Community customs purposes that the essential characteristic of the product is not that of a security device or a means of access to records whether stored on an automatic data processing machine or otherwise;

to order the repayment to the applicant of such customs duty as has been paid by the applicant in respect of the importation of the product into the Community since the coming into force of the Commission's decision together with the repayment of interest to the applicant.

Pleas in law and main arguments

By means of its application the applicant seeks annulment of a Commission decision of which the applicant was informed by e-mail correspondence served on it on 30 March 2007 by the Revenue Commissioners, in response to an application for binding tariff information submitted by the applicant in respect of a security device connectible to an automatic data processing machine referred to as the "SID 800 Product".

The applicant claims that the decision as communicated in the first instance to the Revenue Commissioners and hence to the applicant itself failed to classify the applicant's product by reference to its objective characteristics and qualities and determined the tariff classification in a manner which constitutes a fundamental error of law.

The applicant further submits that the correct tariff classification of the product by reference to its essential characteristics should be that of a unit of an automatic data processing machine pursuant to Chapter 8471 of the Community Customs Code¹ in that the product complies with the requirements of Note 5(B) of Chapter 8471 for such classification, or is in itself an automatic data processing machine.

In the alternative, the applicant submits that the correct tariff classification of the product by reference to its objective characteristics is as a calculating machine or device pursuant to Chapter 8470 of the Community Customs Code.

Finally, the applicant claims that the Commission's actions in dealing with its request for binding tariff information of the product on the basis of the product's attributes as a unit of an automatic data processing machine amount to a lack of due process and abuse of power.

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¹ - Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992, L 302, p. 1)