Keywords
Summary

Keywords

Common Customs Tariff – Tariff headings – Dumper trucks capable of being incidentally driven on paved public roads

Summary

The fact that dumper trucks designed specifically and primarily for use off paved, public roads have distinctive characteristics which enable them to be driven, incidentally, on such roads does not preclude their classification as dumpers within the meaning of Subheading 8704 10 of the combined nomenclature, in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.

Even if, in order to be classifiable under that subheading, dumpers must have been specially designed for off-highway use for the transport and unloading of materials, neither the wording of the subheading nor the explanatory notes to the combined nomenclature and the harmonised system indicate that those dumpers must have been designed in such a way that they can be used exclusively off-highway.

(see paras 36-37, 41, operative part)