Commission Implementing Regulation (EU) No 1114/2012
Of 26 November 2012 — CELEX 32012R1114
Description of the goods
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 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.
Reasons
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.