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) 2017/1233 of 3 July 2017 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2017/1233 of 3 July 2017 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 34(9) of Regulation (EU) No 952/2013 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 new, four-wheel drive multipurpose motor vehicle (of the van-type). The vehicle has a compression-ignition internal combustion piston engine of a cylinder capacity exceeding 1 500 cm 3 but not exceeding 2 500 cm 3 . Its total gross weight is approximately 2 800 kg. The vehicle has two rows of seats, the first row with two seats (a driver's seat and a ‘bench seat’ to be used by two passengers) and a second row with three seats. There are doors with a window on both sides of the first row of seats and, in respect of the second row of seats, a window on the left side and a sliding door with a window on the right side. Behind the second row of seats there is a permanent barrier (partition grille) dividing the passenger area from an area for the transport of goods. There are neither safety belts nor fittings for their installation in the area for the transport of goods. There is a back door of a swing-out type but no windows in the area for the transport of goods. The vehicle has comfort features and interior finish and fittings which are associated with the passenger areas of vehicles. The area for the transport of goods is of a length of approximately 1,9 m and of a load capacity of 4,4 m 3 . 8703 32 19 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 19 . The classification of multipurpose motor vehicles is determined by certain features which indicate whether the vehicles are principally designed for the transport of persons or for the transport of goods (see also the Harmonized System Explanatory Notes to headings 8703 and 8704 and the Explanatory notes to the Combined Nomenclature to heading 8703 ). Classification under heading 8704 as a vehicle 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 a second row of seats with safety equipment, presence of four windows, presence of a sliding door with a window for the rear passengers, presence of comfort features in the area for both front and rear passengers). The presence of a permanent barrier between the area for passengers and the area for the transport of goods cannot be taken as the decisive criterion for excluding classification under heading 8703 as this is a typical feature of many vehicles classified as vehicles for the transport of persons (typically SUV vehicles). See also the Harmonized System classification opinions 8703 32/1 and 8703 32/2 . The vehicle is therefore to be classified under CN code 8703 32 19 as new motor vehicles principally designed for the transport of persons.
Other acts of the same type
Commission Delegated Regulation (EU) 2020/1226 of 12 November 2019 supplementing Regulation (EU) 2017/2402 of the European Parliament and of the Council and laying down regulatory technical standards specifying the information to be provided in accordance with the STS notification requirements (Text with EEA relevance)Commission Implementing Regulation (EU) 2020/1227 of 12 November 2019 laying down implementing technical standards with regard to templates for the provision of information in accordance with the STS notification requirements (Text with EEA relevance)Council Regulation (EU) 2019/1889 of 11 November 2019 amending Regulation (EU) 2017/2063 concerning restrictive measures in view of the situation in VenezuelaCouncil Regulation (EU) 2019/1890 of 11 November 2019 concerning restrictive measures in view of Turkey’s unauthorised drilling activities in the Eastern MediterraneanCouncil Implementing Regulation (EU) 2019/1891 of 11 November 2019 implementing Regulation (EU) 2017/2063 concerning restrictive measures in view of the situation in VenezuelaCommission Implementing Regulation (EU) 2019/1881 of 8 November 2019 amending Regulation (EU) No 37/2010 to classify the substance diflubenzuron as regards its maximum residue limit (Text with EEA relevance)Commission Implementing Regulation (EU) 2019/1882 of 8 November 2019 opening tendering procedures for the amount of aid for private storage of olive oilCommission Implementing Regulation (EU) 2019/1883 of 8 November 2019 amending for the 307th time Council Regulation (EC) No 881/2002 imposing certain specific restrictive measures against certain persons and entities associated with the ISIL (Da’esh) and Al-Qaida organisationsCouncil Regulation (EU) 2019/1919 of 8 November 2019 on the allocation of the fishing opportunities under the Protocol setting out the fishing opportunities and financial contribution provided for in the Fisheries Partnership Agreement between the European Community and the Islamic Republic of MauritaniaCommission Regulation (EU) 2019/1869 of 7 November 2019 amending and correcting Annex I to Directive 2002/32/EC of the European Parliament and of the Council as regards maximum levels for certain undesirable substances in animal feed (Text with EEA relevance)Commission Regulation (EU) 2019/1871 of 7 November 2019 on reference points for action for non-allowed pharmacologically active substances present in food of animal origin and repealing Decision 2005/34/EC (Text with EEA relevance)Commission Implementing Regulation (EU) 2019/1873 of 7 November 2019 on the procedures at border control posts for a coordinated performance by competent authorities of intensified official controls on products of animal origin, germinal products, animal by-products and composite products (Text with EEA relevance)
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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