{
  "url": "https://openlegislation.uk/eu-regulation-2011-1006/annex-I/chapter-84/annotations/1/annotation/5",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-1006/annex-I/chapter-84/annotations/1/annotation/5.json",
  "legislation": "eur/2011/1006",
  "legislation_title": "Commission Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2011-1006",
  "path": "annex/I/chapter/84/annotations/1/annotation/5",
  "kind": "division",
  "number": "5",
  "heading": null,
  "text": "(A) For the purposes of heading 8471, the expression ‘automatic data-processing machines’ means machines, capable of\n(1) storing the processing program or programs and at least the data immediately necessary for the execution of the program;\n(2) being freely programmed in accordance with the requirements of the user;\n(3) performing arithmetical computations specified by the user; and\n(4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.\n(B) Automatic data-processing machines may be in the form of systems consisting of a variable number of separate units.\n(C) Subject to paragraph (D) and (E) below, a unit is to be regarded as being a part of an automatic data-processing system if it meets all of the following conditions:\n(1) it is of a kind solely or principally used in an automatic data-processing system;\n(2) it is connectable to the central processing unit either directly or through one or more other units; and\n(3) it is able to accept or deliver data in a form (codes or signals) which can be used by the system.\nSeparately presented units of an automatic data-processing machine are to be classified in heading 8471.\nHowever keyboards, X-Y coordinate input devices and disk storage units which satisfy the conditions of paragraphs (C)(2) and (C)(3) above, are in all cases to be classified as units of heading 8471.\n(D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in note 5(C) above:\n(1) printers, copying machines, facsimile machines, whether or not combined;\n(2) apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);\n(3) loudspeakers and microphones;\n(4) television cameras, digital cameras and video camera recorders;\n(5) monitors and projectors, not incorporating television reception apparatus.\n(E) Machines incorporating or working in conjunction with an automatic data-processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2011/1006/annex/I/chapter/84/annotations/1/annotation/5",
    "retrieved_at": "2026-11-01T14:49:52.473323+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}