Financial Court Munich, judgement of 18 June 2015 – 14 K 3537/13.
1. The difference between video recording devices of subposition 8525 80 91 KN and subposition 8525 80 99 KN lies in the ability of the latter devices to record not only via the build-in camera and microphone but also to record from different sources than the build-in camera and microphone. The crucial feature of a camcorder of the subposition 8525 80 99 KN is especially its “dv-in” – function, i.g. its ability to record external video signals.
2. Helmet cameras unable to save self-recorded audios and pictures which have an USB interface ready to receive pictstures and audio from other sources, such us an external PC, are classified for subpostion 8525 80 99 KN.