Judgment_paragraph 14 · BG Technik cs a.s. v Generální ředitelství cel (C-129/23)

14The table set out in the annex to that implementing regulation is as follows:Description of the goods | Classification (CN code) | Reasons(1) | (2) | (3)Four-wheeled vehicle with a DC 24V 800W electric motor powered by two 12V rechargeable batteries with 45Ah-capacity. It is approximately 65 cm wide, 125 cm long and 129 cm high (measured at the seat back, 85 cm with the seat back folded down). Its total weight is approximately 107 kg (108 kg including the batteries). The maximum load is approximately 130 kg.The vehicle has the following characteristics:– a horizontal platform connecting the front and rear sections; the platform cannot be adjusted in any way (e.g. folded or tilted) to suit the user’s needs,– two sprung axles, rear-axle drive and an 820mm wheelbase,– gradient capability 13°,– turning circle 210 cm,– two sets of inflatable tyres (the rear tyres being larger than the front ones),– a configurable, height-adjustable rotating seat with supports and armrests and a non-slip surface for the feet,– an adjustable fold-down steering column with oval-shaped handlebars,– front and rear lights, direction indicators and rear-view mirrors.The steering column also has a dashboard featuring a switch box, a speed control, a horn button, an engine-idle button, a blinker switch, a light switch, a battery-status indicator and a speed adjuster.The vehicle has two manually operated levers for accelerating, braking and reversing. The steering can be adjusted to allow operation with one hand.It has a ‘smart’ regenerative electromagnetic braking system.With fully charged batteries, the vehicle has a maximum range of up to 45 kilometres and can reach a maximum speed of approximately 15-16 km/h.It may be fitted with small anti-tipping wheels at the back, a shopping basket, a walking-stick holder, etc.The vehicle may be stowed for transport purposes. It may be used on roads, pavements, footpaths, pathways in parks, cycle paths and certain leisure trails, or in pedestrian areas (e.g. shopping precincts). | 87031018 | Classification is determined by general rules 1 and 6 for the interpretation of the [CN] and by the wording of CN codes 8703, 870310 and 87031018.Classification under heading 8713 as a carriage for disabled persons is excluded as the vehicle is not specially designed for the transport of disabled persons: it has no special features to alleviate a disability.Although the vehicle is designed so that the steering can be controlled with one hand and features a comfortable rotating seat with supports and a non-slip surface for the feet (and may optionally be fitted with small anti-tipping wheels), such characteristics do not objectively constitute special features designed to alleviate a disability (see also the [CN Explanatory Notes] to subheading 87139000, the [HS] Explanatory Notes to heading 8713 and HS classification opinion 8703.10/1).In addition, vehicles fitted with a separate, adjustable steering column and those reaching a maximum speed over 10 km per hour are excluded from heading 8713 (see also [CN Explanatory Notes] to subheading 87139000).The vehicle is used for transporting persons and upon presentation to customs authorities it is not recognisable as a vehicle designed solely for disabled persons [(see judgment of 26 May 2016, Invamed Group and Others, C‑198/15, EU:C:2016:362)], based on its objective characteristics and properties which must be assessed at the time of customs clearance [(see judgment of 26 May 2016, Latvijas propāna gāze, C‑286/15, EU:C:2016:363)]. Any subsequent post-clearance modification of the vehicle is disregarded as is any assessment of the vehicle that may be carried out by a national authority for purposes other than those laid down in customs legislation.The vehicle is a special type of vehicle for the transport of persons.It is therefore to be classified under CN code 87031018 as a motor vehicle principally designed for the transport of persons, similar to golf cars.

BG Technik cs a.s. v Generální ředitelství cel (C-129/23)

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