Joined Cases C‑129/23 and C‑567/23

BG Technik cs a.s.

v

Generální ředitelství cel

(Requests for a preliminary ruling
from the Nejvyšší správní soud and the Krajský soud v Ostravě)

Judgment of the Court (Eighth Chamber) of 28 November 2024

(Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Classification of goods – Tariff heading 8703 – Motor cars and other motor vehicles principally designed for the transport of persons – Tariff heading 8713 – Carriages for disabled persons – Regulation (EC) No 718/2009 – Implementing Regulation (EU) 2021/1367 – SELVO 4800 vehicle – Concept of ‘disabled persons’)

1. Customs union – Common Customs Tariff – Tariff headings – Four-wheel vehicle with an electric motor, which has one seat, which is adjustable and rotating and fitted with armrests – Separate steering column – Automatic electro-magnetic brake on the rear wheels – Control by means of handlebars of an oval, closed shape, mounted on that steering column – Maximum speed over 10 km/h, without surpassing 16 km/h – Classification under heading 8713 of the Combined Nomenclature – Precluded

   (Council Regulation No 2658/87, Annex I, heading 8713)

   (see paragraphs 41, 43-52, 54-57, operative part)

2. Customs union – Common Customs Tariff – Tariff headings – Interpretation – Classification of a product pursuant to a national regulation pursuing objectives other than the Combined Nomenclature of the European Union – Irrelevant

   (Council Regulation No 2658/87, Annex I)

   (see paragraph 53)

See the text of the decision.