VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT > VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF > Motor vehicles for the transport of goods > Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) > Of a gross vehicle weight not exceeding 5|tonnes > Other > With engines of a cylinder capacity not exceeding 2|500|cm$3 > New
Synonyms
diesel delivery van, diesel commercial vehicle, new goods motor vehicle
Keywords
diesel delivery van · diesel commercial vehicle · new goods motor vehicle · transport of goods · compression-ignition engine (diesel or semi-diesel) · gross vehicle weight not exceeding 5 tonnes · cylinder capacity not exceeding 2 500 cm³
1. For the purposes of heading 8702, 'vehicles for the transport of 10 or more persons' means vehicles designed to carry at least 10 persons, including the driver. 2. For the purposes of subheadings 8703 21 to 8703 24 and 8703 31 to 8703 33, the cylinder capacity of the motor is determined: (a) for spark-ignition engines (petrol), by the swept volume expressed in cm3; (b) for compression-ignition engines (diesel or semi-diesel), by the swept volume expressed in cm3. Where the propulsion is provided by both an internal combustion piston engine and one or more electric motors, the cylinder capacity of the internal combustion piston engine determines the relevant subheading. 3. For the purposes of subheadings 8703 40, 8703 50, 8703 60, 8703 70 and 8703 80, 'plug-in hybrid electric vehicles' means vehicles powered by both an internal combustion piston engine and an electric motor used as the alternative power for vehicle propulsion which may be charged by plugging in to an external source of electric power.
For the purposes of this chapter, 'tractors' means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport of tools, seeds, fertilisers or other goods in connection with their main use. Heading 8702 covers motor vehicles for the transport of 10 or more persons. Heading 8703 covers motor vehicles principally designed for the transport of persons (1-9 seats), classified by engine type: spark-ignition (petrol), compression-ignition (diesel/semi-diesel), electric motor only, or hybrid combinations. Heading 8704 covers motor vehicles for the transport of goods, with similar engine-type subdivisions. Chassis fitted with engines are classified under heading 8706, and bodies (including cabs) under heading 8707. The distinction between complete vehicles, chassis, and bodies is critical for classification purposes.
1. This Section does not cover articles of heading 9503 or 9508, or bobsleighs, toboggans or the like (heading 9506). 2. The expressions 'parts' and 'parts and accessories' do not apply to the following articles, whether or not they are identifiable as being for goods of this Section: (a) joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016); (b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); (c) articles of Chapter 82 (tools); (d) articles of heading 8306; (e) machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483; (f) electro-mechanical machines and apparatus (headings 8501 or 8502); articles of heading 8511 to 8513; electrical apparatus of heading 8530 or 8531; (g) articles of Chapter 90; (h) articles of Chapter 91; (ij) arms (Chapter 93); (k) lamps or lighting fittings of heading 9405. 3. References in Chapters 86 to 88 to 'parts' or 'accessories' do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified in the heading appropriate to its principal use.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
2015/221
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.
2127/2005
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.
2147/2004
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.
C-545/16
22 Feb 2018Kubota (UK) Limited and EP Barrus Limited v Commissioners for Her Majesty's Revenue & Customs
Judgment of the Court (Sixth Chamber) of 22 February 2018.#Kubota (UK) Limited and EP Barrus Limited v Commissioners for Her Majesty's Revenue & Customs.#Reference for a preliminary ruling — Common Customs Tariff — Tariff headings — Motor vehicles for the transport of goods — Subheadings 8704 10 10 and 8704 21 91 — Regulation (EU) 2015/221 — Validity.#Case C-545/16.
C-400/05.
11 Jan 2007B.A.S. Trucks BV v Staatssecretaris van Financiën.
On those grounds, the Court (Fifth Chamber) hereby rules: Subheading 8704 10 of the combined nomenclature, 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 Regulation (EC) No 2261/98 of 26 October 1998, must be interpreted as meaning that it covers dumpers within the meaning of that subheading which are designed specifically and primarily for use off paved, public roads. The fact that dumper trucks have distinctive characteristics which enable them to be driven, incidentally, on paved, public roads does not preclude their classification as dumpers within the meaning of that subheading. [Signatures] * Language of the case: Dutch.
C-396/02.
16 Sept 2004DFDS BV v Inspecteur der Belastingdienst - Douanedistrict Rotterdam.
Arrêt de la Cour Case C-396/02 DFDS BV v Inspecteur der Belastingdienst – Douanedistrict Rotterdam (Reference for a preliminary ruling from the Gerechtshof te Amsterdam) (Common Customs Tariff – Combined Nomenclature – Tariff classification – Subheading 8704 10 – ‘Minitrac’ for the transport and dumping of sand, earth and stones with a sophisticated tipping system) Summary of the Judgment Common Customs Tariff – Tariff headings – Flatbed vehicle with a sophisticated tipping system – Classification under subheading 8704 10 of the Combined Nomenclature The fact that a flatbed vehicle is equipped with an intricate, versatile and precise tipping function does not exclude its classification as a dumper within the meaning of subheading 8704 10 of the Combined Nomenclature set out in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the versions resulting from Regulations Nos 3115/94 and 3009/95. It is clear from the descriptions of such vehicles in the explanatory notes on the Combined Nomenclature and the Harmonised System that an essential characteristic of dumpers is to have a tipping hopper or an opening bottom for the transport of rubble and various materials. There is, by contrast, no indication in those notes that the form or functioning of the tipping hoppers can constitute, by themselves, decisive criteria for the classification of a vehicle as a dumper. (see paras 32, 37, operative part) JUDGMENT OF THE COURT ...
Product samples
14€0
1.1M PST€0
1.4M PST+€0
€19.6K/PST
(€10.39/kg)€20.7K/PST
(€10.72/kg)4,262
ConcentratedThird-country sourcing partners
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇹🇷 Turkey | €13.5B | 1.3Bt | €10.21/kg | 61.9% | |
| 2 | 🇿🇦 South Africa | €3.2B | 273.8Mt | €11.54/kg | 14.5% | |
| 3 | 🇬🇧 United Kingdom | €2.8B | 277.1Mt | €10.17/kg | 12.9% | |
| 4 | 🇲🇦 Morocco | €1.2B | 122.2Mt | €10.11/kg | 5.7% | |
| 5 | 🇹🇭 Thailand | €932.1M | 86.0Mt | €10.84/kg | 4.3% | |
| 6 | 🇨🇳 China | €154.6M | 19.9Mt | €7.78/kg | 0.7% |
Third-country target markets
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇬🇧 United Kingdom | €12.6B | 1.2Bt | €10.59/kg | 60.2% | |
| 2 | 🇹🇷 Turkey | €4.0B | 393.4Mt | €10.08/kg | 18.9% | |
| 3 | 🇨🇭 Switzerland | €1.8B | 148.0Mt | €12.45/kg | 8.8% | |
| 4 | 🇺🇸 United States | €1.2B | 59.3Mt | €19.43/kg | 5.5% | |
| 5 | 🇳🇴 Norway | €1.1B | 93.9Mt | €12.18/kg | 5.5% | |
| 6 | 🇨🇱 Chile | €234.9M | 25.6Mt | €9.18/kg | 1.1% |