Opinion of Mr Advocate General Jacobs delivered on 22 November 1990. # Criminal proceedings against Gérard Tomatis and Christian Fulchiron. # Reference for a preliminary ruling: Tribunal de grande instance de Nice - France. # Common Customs Tariff - Tariff heading 87.02 - Motor vehicles for the transport of persons, goods or materials. # Case C-384/89.

‘(1)

A motor vehicle is to be regarded as designed for the transport of both passengers and goods for the purposes of subheading 87.02 A of the Common Customs Tariff in the version in force in 1983 only if, behind the driver's seat or bench, it has folding or removable seats or specially fitted spaces for such seats, side windows, a side or rear door or tail-gate and an interior finish similar to that of a vehicle designed solely for the transport of passengers.

(2)

The classification given to a product under the Common Customs Tariff by the authorities of the Member State where the product entered the Community is not binding on the authorities of another Member State who are called upon to classify that product under the Common Customs Tariff for the purposes of their national law.’