law://eu/reg/2012/1114@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariffnote, and in particular Article 9(1)(a) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of the goods | Classification(CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A track-laying vehicle for the transport of goods (so-called ‘minitrac’), with a compression-ignition internal combustion piston engine of a cylinder capacity of 479 cm3, a gross vehicle weight of 2085 kg and measuring approximately 265 × 95 × 202 cm.The vehicle consists of a chassis with a tippable flat bed with three sides that open, and an open cab with a seat for the driver.The unladen weight of the vehicle is 840 kg, its maximum load capacity is 1200 kg. The maximum speed of the vehicle is approximately 6 km/h.The vehicle, which is intended for the transport and dumping of excavated or other materials over short distances on rough terrain, is not intended for use on the public highway.note See image. | 87041010 | Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8704, 870410 and 87041010.The vehicle is intended for off-highway use on rough terrain, for transport and dumping of excavated or other materials. Furthermore, lightweight vehicles of the type used on construction sites are classified as dumpers (see also the HS Explanatory Notes to heading 8704 and the CN Explanatory Notes to CN codes 87041010 and 87041090).The fact that the vehicle is equipped with a tippable flat bed and continuous tracks instead of wheels does not preclude classification as a dumper (see also judgment of the Court of Justice of the European Union in case C-396/02).The vehicle is therefore to be classified under CN code 87041010 as a dumper designed for off-highway use. |
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