Décisions officielles de classement tarifaire publiées par la Commission européenne
4 Règlements
A new, four-wheel drive utility vehicle with a compression-ignition internal combustion piston engine (diesel) of a cylinder capacity of 720 cm3, with a net weight (including fluids) of approximately 630 kg, an unbraked towing capacity of 750 kg and with dimensions of approximately 300 × 160 cm. The vehicle has an open cabin with two seats (including the driver) fitted with a full roll-over protection frame, a cargo bed constructed of a strong steel frame with a sturdy flat-bed tipping body, wit
Classification is determined by 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 designed as a multipurpose vehicle that can be used for a range of functions in different environments. It has objective characteristics of motor vehicles for transport of goods of heading 8704. (See also the Harmonised System Classification Opinions 8704.31/3 and 8704 90/1.) The vehicle is not a dumper designed for off- highway use. It is not sturdily built with a tipping or bottom opening body, designed for the transport of excavated or other materials (see also the Harmonised System Explanatory Notes to heading 8704, sixth paragraph, point (1)). Classification under subheading 8704 10 is therefore excluded. The product is therefore to be classified under CN code 8704 21 91 as a new motor vehicle for the transport of goods. Documented CN 2026 code: 87042191.
10 févr. 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.
22 déc. 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.
16 déc. 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.
16 avr. 1999