Reference for a preliminary ruling – Customs Union – Common Customs Tariff – Combined Nomenclature – Heading 8427 – Fork-lift trucks, other works trucks fitted with lifting or handling equipment – Heading 8428 – Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) – Boom lifts not mounted on a works truck, scissor lifts, articulated boom lifts, telescopic boom lifts, mobile vertical boom lifts – Implementing Regulation (EU) 2022/1610 – Validity
Zusammenfassung und Tenor
On those grounds, THE GENERAL COURT (Fifth Chamber, sitting with five Judges) hereby rules: 1. The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Implementing Regulation (EU) 2021/1832 of 12 October 2021, must be interpreted as meaning that a self-propelled machine fitted with an electric motor and equipped with a lifting device which has a platform mounted on the boom with a safety railing, intended exclusively for lifting goods and persons and not suitable for carrying them, even over short distances, on account of its very limited propulsion capacity, falls under CN heading 8427. 2. The examination of the questions referred for a preliminary ruling has disclosed no factor of such a nature as to affect the validity of Commission Implementing Regulation (EU) 2022/1610 of 13 September 2022 amending Regulation (EC) No 738/2000 as regards the classification of a vehicle equipped with a hydraulic lifting device fitted with a working platform in the Combined Nomenclature. Sampol Pucurull Pynnä Laitenberger Stancu Valasidis Delivered in open court in Luxembourg on 10 June 2026. [Signatures] * Language of the case: Dutch.
Schlagwörter
Customs UnionCommon Customs TariffCombined NomenclatureHeading 8427Fork-lift trucks, other works trucks fitted with lifting or handling equipmentHeading 8428