Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 52024XC02382

    Explanatory notes to the Combined Nomenclature of the European Union

    C/2024/1976

    OJ C, C/2024/2382, 27.3.2024, ELI: http://data.europa.eu/eli/C/2024/2382/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    ELI: http://data.europa.eu/eli/C/2024/2382/oj

    European flag

    Official Journal
    of the European Union

    EN

    Series C

    C/2024/2382

    27.3.2024

    Explanatory notes to the Combined Nomenclature of the European Union

    (C/2024/2382)

    Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87 (1), the Explanatory notes to the Combined Nomenclature of the European Union (2) are amended as follows:

    on page 376,

    point 2. of the Explanatory notes to heading 8703 is replaced by the following:

    ‘2.

    Of the van-type:

    The van-type vehicle with more than one row of seats must fulfil the indications given in the HS Explanatory Note to heading 8703.

    However, such vehicles are to be classified in heading 8704 if the maximum inner length at the floor of the area for the transport of the goods is more than 50 % of the length of the wheelbase of the vehicle or if they have more than two axles.

    Van-type vehicles with one row of seats, and no presence of permanent anchor points and fittings for installing seats and safety equipment in the rear part of the vehicle, whether or not they have a permanent panel or barrier between the area for persons and the load area or windows in the side panels, are to be classified in heading 8704.’.

    (1)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj ).

    (2)   OJ C 119, 29.3.2019, p. 1.

    ELI: http://data.europa.eu/eli/C/2024/2382/oj

    ISSN 1977-091X (electronic edition)

    Top