Commission Implementing Regulation (EU) No 1114/2012 of 26 November 2012 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 1114/2012
• Articles: 4

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.

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 .

Schedules & Appendices

ANNEX

ANNEX

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 cm 3 , a gross vehicle weight of 2 085  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 1 200  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.

( *1 ) See image.

8704 10 10

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 10 and 8704 10 10 .

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 8704 10 10 and 8704 10 90 ).

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 8704 10 10 as a dumper designed for off-highway use.

( *1 )   The image is purely for information.