Keywords
Summary

Keywords

Common Customs Tariff – Tariff headings

(Council Regulation No 2658/87, Annex I; Commission Regulation No 1810/2004)

Summary

Heading 8703 of the Combined Nomenclature in Annex 1 to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1810/2004, must be interpreted as covering three or four-wheeled vehicles designed for the transport of one person who is not necessarily a disabled person, powered by a battery-operated electric motor, reaching a maximum speed of 6 to 15 km/h and equipped with a separate, adjustable steering column, known as ‘electric mobility scooters’.

The mere fact that those electric mobility scooters may be used, where appropriate, by disabled persons or even may be adapted for use by disabled persons does not affect the tariff classification of such vehicles, given that they are suitable for use for several other activities by persons who do not suffer from any disability, but who for one reason or another prefer to travel short distances other than on foot, like golfers or persons going shopping.

(see para. 25-26, operative part)