Date: 2022-09-19Category: Not ApplicableState: Union GovernmentCountry: Europe
Commission Implementing Regulation (EU) 2022/1610 of 13 September 2022 amending Regulation (EC) No 738/2000 as regards the classification of a vehicle equipped with a hydraulic lifting device fitted with a working platform in the Combined Nomenclature
Issued by European Commission
· Directorate-General for Taxation and Customs Union
Executive Summary:
Commission Implementing Regulation (EU) 2022/1610, issued on September 13, 2022, amends Regulation (EC) No 738/2000 to reclassify a vehicle with a hydraulic lifting device and working platform in the Combined Nomenclature. This change aligns Union tariff measures with international interpretations of the Harmonized System (HS). The regulation enters into force twenty days after its publication in the Official Journal of the European Union.
Key Points / Main Content:
* **Classification Amendment:**
* Deletes point 5 of the Annex to Regulation (EC) No 738/2000, which previously classified a specific vehicle with a hydraulic lifting device under CN code 8428 90 90.
* The reclassification aligns with Harmonized System Committee (HSC) classification opinion 8427.101, which classifies similar products under subheading 8427 10 (CN Code 8427 10 10).
* **Justification for Amendment:**
* The initial classification was inconsistent with the Harmonized System Explanatory Notes and HSC opinion.
* The reclassification ensures uniformity in the interpretation and application of the HS at the international level.
* **Legal Basis:**
* Based on the Treaty on the Functioning of the European Union and Regulation (EU) No 952/2013 (Union Customs Code).
* The Union is a contracting party to the International Convention on the Harmonized Commodity Description and Coding System.
Impact Analysis:
* **European Commission:**
* Impact: Responsible for ensuring the uniform application of the HS and updating regulations accordingly.
* Action Required: Implement the amendment to Regulation (EC) No 738/2000 and ensure consistency in tariff classifications.
* **Customs Authorities in Member States:**
* Impact: Required to apply the new classification for vehicles equipped with hydraulic lifting devices.
* Action Required: Update customs procedures and inform relevant personnel about the reclassification.
* **Businesses involved in importing/exporting vehicles with hydraulic lifting devices:**
* Impact: Need to be aware of the change in classification, as it may affect applicable tariffs and customs procedures.
* Action Required: Review the classification of their products and adjust customs declarations accordingly.
* **World Customs Organisation (WCO):**
* Impact: The EU regulation aligns with the WCO's Harmonized System Committee (HSC) classification opinions.
* Action Required: No direct action required, but the implementation of HSC opinions by contracting parties contributes to the uniform application of the HS.
Key Entities Referenced
European Commission: The executive branch of the European Union, responsible for proposing legislation, implementing decisions, and managing the EU's day-to-day operations.
Treaty on the Functioning of the European Union: One of the primary treaties of the European Union, outlining the scope of EU authority and the legislative procedures.
Regulation EU No 952/2013: Regulation of the European Parliament and of the Council laying down the Union Customs Code.
Combined Nomenclature: A system for classifying goods used within the European Union for customs tariffs and trade statistics.
Commission Regulation EC No 738/2000: A previous Commission Regulation concerning the classification of certain goods in the combined nomenclature, which is being amended by the current regulation.
Harmonized System Committee: A committee of the World Customs Organization (WCO) responsible for maintaining and updating the Harmonized System (HS).
World Customs Organisation: An intergovernmental organization dedicated to enhancing the effectiveness and efficiency of customs administrations.
Customs Code Committee: A committee that provides opinions on measures related to customs regulations.
19.9.2022 EN Official Journal of the European Union L 241/3
COMMISSION IMPLEMENTING REGULATION (EU) 2022/1610
of 13 September 2022
amending Regulation (EC) No 738/2000 as regards the classification of a vehicle equipped with a
hydraulic lifting device fitted with a working platform in the Combined Nomenclature
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013laying
down the Union Customs Code(1), and in particular Article 57(4) and Article 58(2) thereof,
Whereas:
(1) By Commission Regulation (EC) No 738/2000(2), the item listed in point 5 of the Annex to that Regulation, a four-
wheeled vehicle powered by an electric motor, equipped with an hydraulic lifting device with a telescopic jib, of a
maximum height of 15,5 m and a lifting capacity of 227 kg, permanently mounted on a flat surface and fitted with
a working platform with a safety railing, was classified under Combined Nomenclature (CN) code 8428 90 90, as
other lifting machinery.
(2) The reason for excluding classification of the lifting device from heading 8427 was that it is not suitable for the
transport of goods, as it is designed only for elevating goods and persons. However, heading 8427does not exclude
articles that are not designed for the transport of goods. Furthermore, according to the Harmonized System
Explanatory Notes to heading 8427, part (B), point (1), heading 8427includes trucks with mechanically elevating
platforms for the maintenance of electric cables, public lighting systems, etc.
(3) During its 68th session in September 2021, the Harmonized System Committee (HSC) of the World Customs
Organisation (WCO) approved classification opinion 8427.10/1 classifying a product called ‘Self-propelled
Articulated Boom Lift’, being an electric motor-powered wheeled base unit works truck with an articulated
hydraulic lifting boom, which has a working platform (cage or man-basket) mounted on the boom. This lift has a
maximum speed of 5,2 km/h (folded) and 0,8 km/h (unfolded), maximum working height 15,7 m, maximum gross
weight 6 500kg and platform capacity 227 kg. It is designed to accommodate a worker to enable work at heights.
It was classified in subheading 8427 10 of the Harmonized System (HS) and, according to its objective
characteristics, corresponds to CN Code 8427 10 10, as self-propelled trucks powered by an electric motor, with a
lifting height of 1 m or more.
(4) Given the identical or very similar characteristics of the product with the article described in point 5 of the Annex to
Regulation (EC) No 738/2000, the tariff classification of the article, as set out in the Annex to that Regulation, is not
in accordance with classification opinion 8427.10/1.
(1) OJ L 269, 10.10.2013, p. 1.
(2) Commission Regulation (EC) No 738/2000 of 7 April 2000 concerning the classification of certain goods in the combined
nomenclature (OJ L 87, 8.4.2000, p. 10).L 241/4 EN Official Journal of the European Union 19.9.2022
(5) The Union is, by virtue of Council Decision 87/369/EEC(3), a contracting party of the International Convention on
the Harmonized Commodity Description and Coding System, drawn up by the Customs Cooperation Council of
the WCO. Classification opinions approved by the HSC are guidance instruments for Union tariff measures.
(6) With a view to securing uniformity in the interpretation and application of the HS at international level and
considering that classification opinion 8427.10/1 is in conformity with the wording of HS heading 8427 and
subheading 8427 10, it is necessary to delete point 5 of the Annex to Regulation (EC) No 738/2000.
(7) Regulation (EC) No 738/2000 should therefore be amended accordingly.
(8) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
In the Annex to Regulation (EC) No 738/2000, the row corresponding to point 5 of the table and illustration C are deleted.
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 13 September 2022.
For the Commission,
On behalf of the President,
Gerassimos THOMAS
Director-General
Directorate-General for Taxation and Customs Union
(3) Council Decision 87/369/EEC of 7 April 1987 concerning the conclusion of the International Convention on the Harmonized
Commodity Description and Coding System and of the Protocol of Amendment thereto (OJ L 198, 20.7.1987, p. 1).