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Kubota (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.

B.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.

DFDS 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 ...

1386/2003

Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 8704, 8704 22 and 8704 22 91. The vehicle is designed essentially for the transport of goods and not for hauling or pushing other vehicles, appliances or loads. Therefore, it does not fulfil the requirements of note 2 to Chapter 87. Furthermore, it cannot be regarded as a special purpose motor vehicle of heading 8705. Documented CN 2026 code: 87042291.