Judgment of the Court (Sixth Chamber) of 16 February 2017 (request for a preliminary ruling from the Gerechtshof Amsterdam — Netherlands) — Aramex Nederland BV v Inspecteur van de Belastingdienst/Douane

(Case C-145/16) (1)

((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’))

(2017/C 112/15)

Language of the case: Dutch

Referring court

Gerechtshof Amsterdam

Parties to the main proceedings

Applicant: Aramex Nederland BV

Defendant: Inspecteur van de Belastingdienst/Douane

Operative part of the judgment

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.

(1)  OJ C 200, 6.6.2016.