Judgment — ECLI:EU:C:2007:762
Date: 2007-12-06
Language of the case: Dutch
Court formation: Eighth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Concepts: The various tariff headings
Procedure: Reference for a preliminary ruling
Origin: Belgium

Summary of the Judgment Common Customs Tariff – Tariff headings – Pick-up type motor vehicle Pick-ups which consist, on the one hand, of an enclosed cabin for use as a passenger compartment, there being, behind the driver’s seat, folding or removable seats with three-point safety belts, and, on the other hand, of a load space which is separated from the cabin, is not higher than 50 centimetres, can be opened only at the rear and has no facilities for attaching a load, which have a luxurious full-option interior (including electrically adjustable leather seats, electrically operated mirrors and windows and a stereo with a CD player), and which are equipped with an anti-lock braking system (ABS), an automatic, 4 to 8-litre, very high-consumption petrol engine, four-wheel drive and luxurious (sports) rims, must be classified, according to their general appearance and the entirety of their characteristics, under heading 87.03 of the Combined Nomenclature as set out in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff as amended by Regulations Nos 3115/94, 3009/95, and 1734/96. (see para. 43, operative part)