8704 41 910 9 — Motor vehicles for the transport of goods: other, propelled by both a compression-ignition internal combustion piston engine (diesel or semi-diesel) and an electric motor: of a gross vehicle weight not exceeding 5 t: other: with an internal combustion engine cylinder capacity not exceeding 2,500 cm³: new: other

8704 Motor vehicles for the transport of goods (+): 8704 10 – dumpers designed for off-highway use – other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): 8704 21 – – gross vehicle weight not exceeding 5 t 8704 22 – – gross vehicle weight exceeding 5 t but not exceeding 20 t 8704 23 – – gross vehicle weight exceeding 20 t – other, with spark-ignition internal combustion piston engine: 8704 31 – – gross vehicle weight not exceeding 5 t 8704 32 – – gross vehicle weight exceeding 5 t 8704 90 – other

This heading includes, in particular, ordinary trucks and vans (open, tarpaulin-top, closed, etc.); vehicles for the delivery of goods and vans of all kinds, vans for the carriage of household goods; trucks with automatic unloading devices.

(with tipping body, etc.); tanker vehicles (whether or not fitted with pumps); refrigerated or insulated-body vehicles; multi-deck lorries for the transport of acids in carboys, butane cylinders, etc.; heavy lorries with low-loading frames and loading ramps for the transport of tanks, lifting machinery or excavators, electrical transformers, etc.; lorries specially designed for the transport of freshly mixed concrete, other than the concrete-mixer lorries of heading 8705; refuse collection vehicles, whether or not fitted with loading, compacting, damping or other devices. This heading also covers light three-wheeled vehicles such as: – those fitted with a motorcycle engine, wheels, etc., which by virtue of their mechanical construction have the characteristics of conventional motor cars, i.e., are fitted with a motor-car type steering system or with both a reverse gear and a differential; – those mounted on a T-shaped chassis, the two rear wheels of which are independently driven by separate battery-powered electric motors. Such vehicles are generally operated by a single central control lever, with which the driver can start the vehicle, accelerate, brake, stop and reverse, and also turn to the right or left by varying the torque transmitted to the driving wheels or by turning the front wheel. The three-wheeled vehicles described above fall in heading 8703 if they are designed for the transport of persons. The classification of certain motor vehicles in this heading is determined by certain features which indicate that the vehicles are principally designed for the transport of goods rather than for the transport of persons (heading 8703). These features are applicable in the classification of motor vehicles which generally have a gross vehicle weight of less than 5 tonnes and which have either a separate enclosed rear area or an open rear platform normally used for the transport of goods, but may have rear bench-type seats that are without safety seat belts, anchor points or passenger amenities and that fold flat against the sides to allow full use of the rear platform for the transport of goods. This category usually includes vehicles commonly known as "multipurpose" vehicles (e.g., van-type vehicles, certain pick-up type vehicles, sport utility vehicles). The following features are characteristic design features generally applicable to vehicles falling in this heading: (a) presence of bench-type seats without safety equipment (e.g., safety seat belts or anchor points and fittings for installing safety seat belts) or passenger amenities in the rear area behind the area for the driver and front passengers. Such seats are normally fold-away or collapsible to allow full use of the rear floor (van-type vehicles) or a separate platform (pick-up type vehicles) for the transport of goods; (b) presence of a separate cabin for the driver and passengers and a separate open platform with

sides and a drop-down tailgate (pick-up type vehicles); (c) absence of windows in the two side panels of the rear part of the body; presence of a sliding, swing-out or lift-up door or doors, without windows, on the side panels or in the rear for loading or unloading goods (van-type vehicles); (d) presence of a permanent panel or barrier between the area for the driver and front passengers and the rear area; (e) absence of comfort features and interior finish and fittings in the cargo area which are associated with the passenger areas of vehicles (e.g., floor carpeting, ventilation, interior lighting, ashtrays). This heading also covers: (1) Dumpers, i.e., vehicles of strong construction with a tipping body or a bottom-opening body, designed for the transport of earth or other materials. These vehicles, which may have a rigid or articulated chassis, are usually fitted with off-the-road wheels and are capable of operating on soft ground. Both heavy and light dumpers are covered by this heading; the latter are sometimes distinguished by a seat with two-position adjustment, by two seats facing in opposite directions or by two steering wheels, so that the vehicle can be driven by a driver sitting facing the body during unloading operations. (2) Shuttle cars. These vehicles are used in mines to transport coal or ore from coal cutters to conveyors. They are heavy vehicles with low suspension, fitted with tyres and having internal combustion engines or electric motors; they are unloaded automatically by means of a conveyor which forms the floor of the vehicle. (3) Self-loading vehicles fitted with winches, lifting devices, etc., but designed mainly for transport purposes. (4) Road-rail lorries, specially equipped for travelling both on roads and on rails. These vehicles, whose road wheels are placed on the railway rails, have at the front and the rear bogie-type devices which can be raised by means of a lifting device so that the vehicle can also travel on the road. Motor vehicle chassis fitted with engines and cabs are also classified in this heading. The heading further excludes: (a) straddle carriers used in factories, warehouses, ports or airports, etc. for carrying long loads or containers (heading 8426); (b) loader-transporters used in mines (heading 8429); (c) motorcycles, motor scooters or mopeds equipped for the transport of goods, such as delivery motorcycles, tricycles, etc., which do not have the characteristics of the three-wheeled vehicles of this heading (heading 8711).

Subheading Explanatory Notes. Subheading 8704 10 These dumpers can generally be distinguished from other goods vehicles (in particular, lorries with tipping bodies) by the following characteristics: – the dumper body is made of very strong steel plate; its front part extends over the driver's cab to protect the cab; the whole of the bottom, or its rear part, slopes upwards; – in some cases the driver's cab is only half the width of the dumper; – absence of axle suspension; – powerful brakes; – limited speed and operating range; – special tyres for travelling on earth; – because of the strong construction, the ratio of the unladen weight to the payload does not exceed 1:1.6; – the body may be heated by exhaust gases to prevent the material being transported from sticking or freezing. It should, however, be noted that certain types of dumpers are specially designed for work in mines or tunnels, e.g., those with bottom-discharge bodies. They have some of the above characteristics, but have no cab or forward-projecting protective part of the body. Subheadings 8704 21, 8704 22, 8704 23, 8704 31 and 8704 32 The gross vehicle weight is the road weight specified by the manufacturer as the maximum design weight of the vehicle. It is equal to the sum of the unladen weight of the vehicle and the maximum weight of the cargo, the driver and a full fuel tank.

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover railway or tramway rolling stock designed solely for running on rails.

2. For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.

4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 9503.

Subheading note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. Subheading 8708 22 covers:

(a) front windshields, rear windows and other framed windows; and

(b) front windshields, rear windows and other windows, whether or not framed, containing heating or other electrical or electronic devices;

used exclusively or mainly with motor vehicles of headings 8701 to 8705.

Additional notes of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of headings 8701, 8702, 8703, 8704, 8705 and 8716, the term “in service” applies to vehicles which have been in service for 3 years or more, irrespective of the mileage of the motor vehicle.

In the absence of documentary confirmation of the moment of release, that is, the date of manufacture of the vehicle, the year of release is determined by the manufacturing code specified in the identification number of the vehicle, while the full year of release is calculated from July 1 of the year of manufacture.

2. For the purposes of headings 8702 and 8703, the term “vehicles specially designed for medical purposes” means motor vehicles bearing special markings, audible and light-signalling equipment equipped with stretchers for the transport of the patient, devices for fixing stretchers during transport and ensuring the transport of the patient on stretchers installed therein.

3. In the supplementary note of the Eurasian Economic Union 6 to this chapter and heading 8704, the term "total vehicle mass" means the road mass specified by the manufacturer as the maximum design vehicle mass equal to the sum of the vehicle's own mass, the maximum load mass, the driver's mass and the mass of the full fuel tank.

4. For the purposes of subheadings 8716 39 300 1, 8716 39 500 2, 8716 39 800 3 and 8716 39 800 6, the term “total mass” means the road mass specified by the manufacturer as the maximum design mass of the semi-trailer or trailer equal to the sum of the proper mass of the semi-trailer or trailer and the maximum load mass.

5. In this chapter, the term "ecological class" means the classification code characterizing motor vehicles according to the level of emissions of harmful (polluting) substances, which are the exhaust gases of internal combustion engines and evaporation of motor vehicles fuel containing harmful (polluting) substances (carbon monoxide, hydrocarbons, nitrogen oxides and particulates).

6. For the purpose of heading 8703, the term “road vehicles” means motor vehicles satisfying all the following conditions:

(a) the gross mass of the vehicle is less than 5000 kg;

(b) a single enclosed interior space consists of a zone for the driver and one or two passengers in a row with the driver (zone 1) and an area that can be used for the transport of both people and goods (zone 2);

(c) both areas are equipped with permanent anchorages and fittings for the installation of seats and safety devices for each person, the seats may be fixed, folding or removable;

(d) the number of seats that can be installed in two zones shall allow the carriage of no more than 9 persons, including the driver;

(e) the side walls of zone 2 are equipped with windows;

(f) Area 2 has at least one door equipped with a window, side wall or rear;

(g) the ground clearance (including adjustable) provided by the vehicle manufacturer is not less than 210 mm;

(h) there is an all-wheel drive switchable to 2 wheels or non-switchable.

7. For subheadings 8703 21 109 1, 8703 40 109 1, 8703 40 109 2, 8703 60 109 1, 8703 60 109 2:

(а) термин «моторные транспортные средства повышенной проходимости» применяется к моторным транспортным средствам, не предназначенным для движения по дорогам общего пользования;

(b) the term “off-road tyres” means tyres with a rated pressure of not more than 100 kPa when driving off-road, having a tread pattern consisting of tracks of the same or different configuration separated by recesses.

8. In this chapter, any reference to an “electric motor” also applies to several electric motors.

9. In this chapter, the term "maximum 30-minute power of an electric motor" means the maximum load power that an electric motor can continuously provide for a 30-minute time period specified in the vehicle type approval. If there are several electric motors in a motor vehicle that drive it, their maximum 30-minute power is added.

10. For the purposes of headings 8703 80 000 3 and 8703 80 000 5, the term "passenger cars of category M1 or M1G" means motor vehicles used for the carriage of passengers and having, in addition to the driver's seat, not more than 8 seats. The category of motor vehicle shall be indicated in the type approval of the vehicle.