Case C‑145/16
Aramex Nederland BV
v
Inspecteur van de Belastingdienst/Douane
(Request for a preliminary ruling from the Gerechtshof Amsterdam)
(Reference for a preliminary ruling— Regulation (EEC) No2658/87— Customs union and Common Customs Tariff— Tariff classification— Combined Nomenclature— Validity— Regulation (EU) No301/2012— Headings8703 and 8711— Three-wheeled motor vehicle called ‘Spyder’)
Summary— Judgment of the Court (Sixth Chamber), 16February 2017
Customs union— Common Customs Tariff— Tariff headings— Three-wheeled motor vehicle, fitted with tyres manufactured for three-wheeled motorcycles but similar to those for motor cars, steered using a handlebar and fitted with a steering system based on the Ackermann principle— Classification in heading8703 of the Combined Nomenclature
(Council Regulation No2658/87, Annex I, headings8703 and 8711; Commission Regulation No927/2012)
The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No2658/87 of 23July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Implementing Regulation (EU) No927/2012 of 9October 2012, must be interpreted as meaning that a three-wheeled vehicle, such as that at issue in the main proceedings, fitted with tyres manufactured for three-wheeled motorcycles but similar to those for motor cars, steered using a handlebar and fitted with a steering system based on the Ackermann principle, falls within heading8703 of that nomenclature.
(see para. 35, operative part)