JUDGMENT OF THE COURT (Third Chamber)
16 September 2004(1)

(Common Customs Tariff – Combined Nomenclature – Tariff classification – Subheading 8704 10 – ‘Minitrac’ for the transport and dumping of sand, earth and stones with a sophisticated tipping system)

In Case C-396/02,REFERENCE for a preliminary ruling under Article 234 ECfrom the Gerechtshof te Amsterdam (Netherlands), made by decision of 6 November 2002, received on 11 November 2002, in the proceedings:

DFDS BV

v

Inspecteur der Belastingdienst – Douanedistrict Rotterdam,

THE COURT (Third Chamber),,

composed of: A. Rosas, acting for the President of the Third Chamber, R. Schintgen and K. Schiemann (Rapporteur), Judges,

Advocate General: C. Stix-Hackl,
Registrar: R. Grass,

having regard to the written procedure,after considering the observations submitted on behalf of:

–

DFDS BV, by R.G.A. Tusveld and G.J. van Slooten, advocaten,

–

the Netherlands Government, by S. Terstal, acting as Agent,

–

the Commission of the European Communities, by C. Schieferer and M. van Beek, acting as Agents,

after hearing the Opinion of the Advocate General at the sitting on 15 January 2004,

gives the following

Judgment

1.

The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

3.

When … goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

(a)

the heading which provides the most specific description shall be preferred to headings providing a more general description. …’

‘1.

These subheadings mainly cover vehicles fitted with a front or rear tipping body or a bottom-opening body that have been specially designed to transport sand, gravel, earth, stones, etc. and are intended for use in quarries, mines or on building sites, at roadworks, airports and ports. Examples illustrating various types of dumper are given at the end of these notes.

2.

These subheadings also cover smaller vehicles of the type used on construction sites for carrying earth, rubble, fresh cement and concrete, etc. These have a fixed or articulated chassis and two- or four-wheel drive, the dumper hopper being located above one axle and the driver’s seat above the other. The driver’s seat is not usually inside a cab.’

(1)

Dumpers; sturdily built vehicles with a tipping or bottom opening body, designed for the transport of excavated or other materials. These vehicles, which may have a rigid or articulated chassis, are generally fitted with off-the-road wheels and can work over soft ground. Both heavy and light dumpers are included in this group; the latter are sometimes characterised by a two-way seat, two seats facing in opposite directions or by two steering wheels, to enable the vehicles to be steered with the driver facing the body for unloading.

–

the dumper body is made of very strong steel sheets; its front part is extended over the driver’s cab to protect the cab; the whole or part of the floor slopes upwards towards the rear;