# Commission Regulation (EU) No 861/2010 of 5 October 2010 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 4: For the purposes of this section:

Extent: E+W+S+N.I.

(a) vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;
(b) amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
(c) aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.

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Source: https://www.legislation.gov.uk/eur/2010/861/annex/I/section/XVII/annotations/1/annotation/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2010-861/annex-I/section-XVII/annotations/1/annotation/4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.