{
  "url": "https://openlegislation.uk/eu-regulation-2012-1114/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-1114/annex.json",
  "legislation": "eur/2012/1114",
  "legislation_title": "Commission Implementing Regulation (EU) No 1114/2012 of 26 November 2012 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-1114",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "The image is purely for information.\nDescription of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nA track-laying vehicle for the transport of goods (so-called ‘minitrac’), with a compression-ignition internal combustion piston engine of a cylinder capacity of 479 cm3, a gross vehicle weight of 2 085 kg and measuring approximately 265 × 95 × 202 cm.\nThe vehicle consists of a chassis with a tippable flat bed with three sides that open, and an open cab with a seat for the driver.\nThe unladen weight of the vehicle is 840 kg, its maximum load capacity is 1 200 kg. The maximum speed of the vehicle is approximately 6 km/h.\nThe vehicle, which is intended for the transport and dumping of excavated or other materials over short distances on rough terrain, is not intended for use on the public highway.\nSee image.\n8704 10 10\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8704, 8704 10 and 8704 10 10.\nThe vehicle is intended for off-highway use on rough terrain, for transport and dumping of excavated or other materials. Furthermore, lightweight vehicles of the type used on construction sites are classified as dumpers (see also the HS Explanatory Notes to heading 8704 and the CN Explanatory Notes to CN codes 8704 10 10 and 8704 10 90).\nThe fact that the vehicle is equipped with a tippable flat bed and continuous tracks instead of wheels does not preclude classification as a dumper (see also judgment of the Court of Justice of the European Union in case C-396/02).\nThe vehicle is therefore to be classified under CN code 8704 10 10 as a dumper designed for off-highway use.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The image is purely for information."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/1114/annex",
    "retrieved_at": "2026-11-01T14:49:00.049335+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}