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) No 2658/87 — Customs union and Common Customs Tariff — Tariff classification — Combined Nomenclature — Validity — Regulation (EU) No 301/2012 — Headings 8703 and 8711 — Three-wheeled motor vehicle called ‘Spyder’)

Summary — Judgment of the Court (Sixth Chamber), 16 February 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 heading 8703 of the Combined Nomenclature

(Council Regulation No 2658/87, Annex I, headings 8703 and 8711; Commission Regulation No 927/2012)

The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Implementing Regulation (EU) No 927/2012 of 9 October 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 heading 8703 of that nomenclature.

(see para. 35, operative part)