Article 1
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Commission Implementing Regulation (EU) No 301/2012 of 2 April 2012 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) No 301/2012 of 2 April 2012 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) New three-wheeled motor vehicle, rear wheel driven, for the transport of persons, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity of 998 cm 3 . The front wheels are approximately 130 cm apart. The vehicle does not have a differential. The vehicle has a motor car type steering system. It steers using the handlebar with two grips incorporating the controls. The vehicle has five forward gears and a reverse gear. 8703 21 10 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8703 , 8703 21 and 8703 21 10 . Three–wheeled vehicles are classified under heading 8711 provided they do not have the character of motor vehicles of heading 8703 (see also the HS Explanatory Notes to heading 8711 , fifth paragraph). Heading 8703 includes lightweight three-wheeled vehicles of simpler construction, such as those fitted with a motorcycle engine and wheels, which, by virtue of their mechanical structure, possess the characteristics of conventional motor cars, that is a motor car type steering system (see also the HS Explanatory Notes to heading 8703 , second paragraph). As the vehicle has a motor car type steering system, a characteristic of conventional motor vehicles covered by heading 8703 , classification under heading 8711 is excluded. The vehicle is therefore to be classified as a new motor vehicle principally designed for the transport of persons under CN code 8703 21 10 .
Other acts of the same type
Commission Implementing Regulation (EU) 2016/145 of 4 February 2016 adopting the format of the document serving as evidence for the permit issued by the competent authorities of Member States allowing establishments to carry out certain activities concerning invasive alien species of Union concern pursuant to Regulation (EU) No 1143/2014 of the European Parliament and of the CouncilCommission Implementing Regulation (EU) 2016/146 of 4 February 2016 renewing the approval of the active substance lambda-cyhalothrin, as a candidate for substitution, in accordance with Regulation (EC) No 1107/2009 of the European Parliament and of the Council concerning the placing of plant protection products on the market, and amending the Annex to Implementing Regulation (EU) No 540/2011 (Text with EEA relevance)Commission Implementing Regulation (EU) 2016/147 of 4 February 2016 renewing the approval of the active substance iprovalicarb in accordance with Regulation (EC) No 1107/2009 of the European Parliament and of the Council concerning the placing of plant protection products on the market, and amending the Annex to Implementing Regulation (EU) No 540/2011 (Text with EEA relevance)Commission Delegated Regulation (EU) 2016/860 of 4 February 2016 specifying further the circumstances where exclusion from the application of write-down or conversion powers is necessary under Article 44(3) of Directive 2014/59/EU of the European Parliament and of the Council establishing a framework for the recovery and resolution of credit institutions and investment firmsCommission Implementing Regulation (EU) 2016/189 of 3 February 2016 entering a name in the register of protected designations of origin and protected geographical indications [Dalmatinski pršut (PGI)]Commission Implementing Regulation (EU) 2016/197 of 3 February 2016 entering a name in the register of protected designations of origin and protected geographical indications (Cochinilla de Canarias (PDO))Commission Implementing Regulation (EU) 2016/198 of 3 February 2016 entering a name in the register of protected designations of origin and protected geographical indications [Abricots rouges du Roussillon (PDO)]Commission Regulation (EU) 2016/246 of 3 February 2016 amending Annex I to Regulation (EC) No 794/2004 as regards the forms to be used for the notification of State aid in the agricultural and forestry sectors and in rural areasCommission Delegated Regulation (EU) 2016/757 of 3 February 2016 determining those operations in connection with the application of agricultural regulations which require the introduction of information into the Custom Information SystemCommission Implementing Regulation (EU) 2016/138 of 2 February 2016 concerning the non-approval of the active substance 3-decen-2-one, in accordance with Regulation (EC) No 1107/2009 of the European Parliament and of the Council concerning the placing of plant protection products on the market (Text with EEA relevance)Commission Implementing Regulation (EU) 2016/139 of 2 February 2016 renewing the approval of the active substance metsulfuron-methyl, as a candidate for substitution, in accordance with Regulation (EC) No 1107/2009 of the European Parliament and of the Council concerning the placing of plant protection products on the market, and amending the Annex to Implementing Regulation (EU) No 540/2011 (Text with EEA relevance)Commission Delegated Regulation (EU) 2016/778 of 2 February 2016 supplementing Directive 2014/59/EU of the European Parliament and of the Council with regard to the circumstances and conditions under which the payment of extraordinary ex post contributions may be partially or entirely deferred, and on the criteria for the determination of the activities, services and operations with regard to critical functions, and for the determination of the business lines and associated services with regard to core business lines (Text with EEA relevance)
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