Lecson Elektromobile GmbH v Hauptzollamt Dortmund: ECJ 22 Dec 2010

ECJ (Customs Union) Common Customs Tariff – Tariff classification – Combined Nomenclature – Section XVII – Transport equipment – Chapter 87 – ‘Vehicles other than railway or tramway rolling stock, and parts and accessories thereof’ – Headings 8703 and 8713 – Three or four-wheeled electric vehicles designed for the transport of one person, reaching a maximum speed of 6 to 15 km/h and having a separate, adjustable steering column, known as ‘electric mobility scooters’.
C-12/10, [2010] EUECJ C-12/10

Updated: 03 March 2021; Ref: scu.427707