Commission Implementing Regulation (EU) 2015/22
Of 5 January 2015 — CELEX 32015R0022
Description of the goods
A used, four-wheel drive compact sport utility motor vehicle (SUV) with a diesel engine of a cylinder capacity of 2 000 cm3, 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.
Reasons
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.