Official tariff classification decisions published by the European Commission
4 Rulings
All-terrain utility vehicle with four-wheel drive, equipped with a 720 cm³ diesel engine, approximately 630 kg net weight, open two-seater cabin with protective frame, reinforced tipping bed (capacity 0.4 m³/400 kg), manual tipping mechanism, all-terrain tires, and front/rear coupling devices. It features high ground clearance, a maximum speed of 25 km/h, and strong braking capacity. Designed for transporting or towing heavy loads and performing various tasks on difficult terrain, it falls under the category of utility vehicles for agricultural, forestry, or maintenance use, subject to EU regulations for new vehicles (safety, EMC, homologation), REACH compliance requirements, and technical specifications specific to agricultural or industrial equipment depending on its declared use.
The vehicle is a new all-terrain utility vehicle with four-wheel drive, fitted with a 720 cm³ diesel engine, a net weight of approximately 630 kg, an open two-seater cabin with a protective frame, a reinforced tipping bed with a capacity of 0.4 m³ or 400 kg, a manual tipping mechanism, all-terrain tires, and front and rear coupling devices. It has a high ground clearance, a restricted maximum speed of 25 km/h, and significant braking capacity. It is intended for transporting or towing heavy loads and performing various tasks on challenging terrain. It falls within the category of utility vehicles for agricultural, forestry, or maintenance purposes, and is subject to EU regulations for new vehicles (including safety, electromagnetic compatibility, homologation), REACH compliance, and technical specifications specific to agricultural or industrial machinery depending on its declared use, in accordance with Regulation 2015/221.
Feb 10, 2015
Incomplete and unassembled new four- wheeled vehicle, of the ‘pick-up’ type with a diesel engine of a cylinder- capacity of 2 500 cm 3 , a gross vehicle weight of 2 650 kg and a total cargo- capacity of 1 000 kg. The vehicle has one row of seats for two persons (including the driver) and an open cargo area with a length of 2,28 m. All parts are presented and declared to customs at the same place and time. The radiator, windows, tyres, battery, shock absorbers, seat and door upholstery are not pr
Classification is determined by General Rules 1, 2 (a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8704, 8704 21 and 8704 21 91. The vehicle is classified under heading 8704 because, as presented, it has the essential character of a complete or finished vehicle (General Rule 2 (a), first sentence). See also the HS Explanatory Notes to Chapter 87, General. The fact that the vehicle is presented unassembled does not affect the classification as a complete or finished product (General Rule 2 (a), second sentence). Documented CN 2026 code: 87042191.
Dec 22, 2005
Item 5: New four-wheeled vehicle with a compression-ignition internal combustion engine of a cylinder capacity of 954 cm 3 . The gross vehicle weight is approximately 1 800 kg (unladen weight of 720 kg and a load capacity of 1 080 kg). The vehicle is approximately 2,9 m long by 1,4 m wide, and equipped with two seats. The area behind the seats is approximately 1,2 m long by 1,4 m wide and fitted with tilting hydraulics, for the purpose of mounting a rear box, mechanical appliance or similar equi
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8704, 8704 21 and 8704 21 91. The vehicle is not essentially designed for hauling or pushing another vehicle, appliance or load and therefore does not fulfil the requirements of Note 2 to Chapter 87. It is not principally designed for the transport of persons. It is not a dumper truck (see the HS Explanatory Notes to subheading 8704 10). Due to its construction (for example, tilting hydraulics), it is principally designed for the transport of goods. Documented CN 2026 code: 87042191.
Dec 16, 2004
Item 2: New four-wheeled vehicle, with a diesel engine of a cylinder-capacity of 928 cm 3 , a gross vehicle weight of approximately 1 800 kg and approximate dimensions 2,7 m long by 1,4 m wide. It has an open cabin, a bench-seat for two persons (including the driver), and an open load- area with the approximate dimensions 1,2 m long by 1,4 m wide. The load- capacity is approximately 900 kg. The load-area has tilting-hydraulics. The vehicle has a device for towing trailers, and a power-take-off.
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of the CN Codes 8704, 8704 21 and 8704 21 91. The vehicles are not essentially designed for hauling or pushing another vehicle, appliance or load and therefore do not fulfil the requirements of Note 2 to Chapter 87. They are not principally designed for the transport of persons. They are not dumper trucks (see the Explanatory Notes to the Harmonised System to subheading 8704 10). Documented CN 2026 code: 87042191.
Apr 16, 1999