# Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 5

Extent: E+W+S+N.I.

(A) For the purposes of heading No 8471, the expression ‘automatic data-processing machines’ means:
(a) digital machines, capable of
(1) storing the processing program or programs and at least the data immediately necessary for the execution of the program;
(2) being freely programmed in accordance with the requirements of the user;
(3) performing arithmetical computations specified by the user; and
(4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run;
(b) analogue machines capable of simulating mathematical models and comprising at least: analogue elements, control elements and programming elements;
(c) hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements.
(B) Automatic data-processing machines may be in the form of systems consisting of a variable number of separately housed units. A unit is to be regarded as being a part of the complete system if it meets all the following conditions:
(a) it is connectable to the central processing unit either directly or through one or more other units;
(b) it is specifically designed as part of such a system (it must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system).
Such units presented separately are also to be classified within heading No 8471.
Heading No 8471 does not cover machines incorporating or working in conjunction with an automatic data-processing machine and performing a specific function. Such machines are classified in the headings appropriate to their respective functions or, failing that, in residual headings.

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Source: https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/84/annotations/1/annotation/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-84/annotations/1/annotation/5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.