Article 1
Open ↗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.
Source
Commission Implementing Regulation (EU) 2015/22 of 5 January 2015 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2015/22 of 5 January 2015 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
Open ↗Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.
Article 3
Open ↗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
Open ↗ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A used, four-wheel drive compact sport utility motor vehicle (SUV) with a diesel engine of a cylinder capacity of 2 000 cm 3 , a five-speed manual gearbox and one reverse gear. Its total gross weight is approximately 2 330 kg; its total load capacity is approximately 700 kg. It has a single integrated space for the transport of both persons and goods. The cabin has one row of two seats (including the driver's seat) and five doors with window panels (the back door being of a swing-out type). The floor of the cargo area is equipped with carpeting; the entire interior of the vehicle has side and roof upholstery. It is equipped with a mechanism for raising and lowering both the front and rear side windows. The vehicle is adapted to the transport of goods by having the second row of seats removed, the anchor points for fixing the rear seats and the security belts covered and the cabin separated by a net barrier. The anchor points for fixing the rear seats and the safety belts were not removed or rendered permanently unusable. 8703 32 90 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 32 and 8703 32 90 . Classification under heading 8704 as vehicles for the transport of goods is excluded, as the objective characteristics and the general appearance of the vehicle are those of a vehicle principally designed for the transport of persons (presence of five windows, side and roof upholstery, carpet) The changes made for the purposes of transporting goods (removing of the rear seats installation of the net barrier) are easily reversible. The vehicle is therefore to be classified under CN code 8703 32 90 as used motor vehicles principally designed for the transport of persons.
Other acts of the same type
Regulation (EU) 2024/2865 of the European Parliament and of the Council of 23 October 2024 amending Regulation (EC) No 1272/2008 on classification, labelling and packaging of substances and mixtures (Text with EEA relevance)Commission Delegated Regulation (EU) 2025/301 of 23 October 2024 supplementing Regulation (EU) 2022/2554 of the European Parliament and of the Council with regard to regulatory technical standards specifying the content and time limits for the initial notification of, and intermediate and final report on, major ICT-related incidents, and the content of the voluntary notification for significant cyber threatsCommission Implementing Regulation (EU) 2025/302 of 23 October 2024 laying down implementing technical standards for the application of Regulation (EU) 2022/2554 of the European Parliament and of the Council with regard to the standard forms, templates, and procedures for financial entities to report a major ICT-related incident and to notify a significant cyber threatCommission Regulation (EU) 2024/2711 of 22 October 2024 amending Annexes II and V to Regulation (EC) No 396/2005 of the European Parliament and of the Council as regards maximum residue levels for thiacloprid in or on certain productsCommission Implementing Regulation (EU) 2024/2729 of 22 October 2024 authorising an exemption pursuant to Regulation (EU) 2024/573 of the European Parliament and of the Council, with regard to the use of fluorinated greenhouse gases in certain environmental simulation devices, laboratory spray-drying or freeze-drying equipment, and laboratory centrifugesCommission Implementing Regulation (EU) 2024/2707 of 21 October 2024 amending Implementing Regulation (EU) 2022/2105 laying down rules on conformity checks of marketing standards for olive oil and methods of analysis of the characteristics of olive oilCommission Implementing Regulation (EU) 2024/2744 of 21 October 2024 amending Annexes V and XIV to Implementing Regulation (EU) 2021/404 as regards the entries for Canada and the United States in the lists of third countries, territories or zones thereof authorised for the entry into the Union of consignments of poultry and germinal products of poultry, and of fresh meat of poultry and game birdsCommission Implementing Regulation (EU) 2024/2699 of 18 October 2024 laying down, pursuant to Regulation (EU) 2021/2282 of the European Parliament and of the Council, detailed procedural rules for the cooperation of the Member State Coordination Group on Health Technology Assessment and the Commission with the European Medicines Agency in the form of exchange of information as regards the joint clinical assessment of medicinal products and medical devices and in vitro diagnostic medical devices and as regards the joint scientific consultation on medicinal products and medical devicesCommission Implementing Regulation (EU) 2024/2742 of 18 October 2024 registering a name in the register of protected designation of origin and protected geographical indications (Urbezo (PDO))Commission Delegated Regulation (EU) 2024/3229 of 18 October 2024 amending Regulation (EC) No 1013/2006 of the European Parliament and of the Council as regards changes on shipments of electrical and electronic waste agreed under the Basel ConventionCommission Delegated Regulation (EU) 2024/3230 of 18 October 2024 amending Regulation (EU) 2024/1157 of the European Parliament and of the Council as regards changes on shipments of electrical and electronic waste agreed under the Basel ConventionCommission Implementing Regulation (EU) 2024/2690 of 17 October 2024 laying down rules for the application of Directive (EU) 2022/2555 as regards technical and methodological requirements of cybersecurity risk-management measures and further specification of the cases in which an incident is considered to be significant with regard to DNS service providers, TLD name registries, cloud computing service providers, data centre service providers, content delivery network providers, managed service providers, managed security service providers, providers of online market places, of online search engines and of social networking services platforms, and trust service providers
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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