Judgment of the General Court (Fifth Chamber, Extended Composition) of 10 June 2026.#JLG EMEA BV v Belgische Staat.#Request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel.#Reference for a preliminary ruling – Customs Union – Common Customs Tariff – Combined Nomenclature – Heading 8427 – Fork-lift trucks, other works trucks fitted with lifting or handling equipment – Heading 8428 – Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) – Boom lifts not mounted on a works truck, scissor lifts, articulated boom lifts, telescopic boom lifts, mobile vertical boom lifts – Implementing Regulation (EU) 2022/1610 – Validity.#Case T-321/25.

Provisional text

JUDGMENT OF THE GENERAL COURT (Fifth Chamber, sitting with five Judges)

10 June 2026 (*)

( Reference for a preliminary ruling – Customs Union – Common Customs Tariff – Combined Nomenclature – Heading 8427 – Fork-lift trucks, other works trucks fitted with lifting or handling equipment – Heading 8428 – Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) – Boom lifts not mounted on a works truck, scissor lifts, articulated boom lifts, telescopic boom lifts, mobile vertical boom lifts – Implementing Regulation (EU) 2022/1610 – Validity )

In Case T‑321/25,

REQUEST for a preliminary ruling under Article 267 TFEU from the Nederlandstalige rechtbank van eerste aanleg Brussel (Brussels Court of First Instance (Dutch-speaking), Belgium), made by decision of 21 March 2025, received at the Court on 6 May 2025, in the proceedings

JLG EMEA BV

v

Belgische Staat,

THE GENERAL COURT (Fifth Chamber, sitting with five Judges),

composed of M. Sampol Pucurull, President, T. Pynnä, J. Laitenberger, M. Stancu and W. Valasidis (Rapporteur), Judges,

Advocate General: J. Martín y Pérez de Nanclares,

Registrar: V. Di Bucci,

having regard to the transfer of the request for a preliminary ruling to the General Court by the Court of Justice on 23 May 2025, pursuant to the third paragraph of Article 50b of the Statute of the Court of Justice of the European Union,

having regard to the fact that the case concerns the area referred to in point (d) of the first paragraph of Article 50b of the Statute of the Court of Justice of the European Union and the fact that there is no independent question relating to interpretation within the meaning of the second paragraph of Article 50b of that statute,

having regard to the written part of the procedure,

after considering the observations submitted on behalf of:

–        JLG EMEA, by J.A. Delanote and G. Milos, advocaten,

–        the Belgian Government, by S. Baeyens, M. Jacobs and C. Pochet, acting as Agents,

–        the European Commission, by A. Baeckelmans and A. Demeneix, acting as Agents,

having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,

gives the following

Judgment

1        This request for a preliminary ruling concerns (i) the interpretation of headings 8427 and 8428 of the Combined Nomenclature (‘the CN’), in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Implementing Regulation (EU) 2021/1832 of 12 October 2021 (OJ 2021 L 385, p. 1), and (ii) the validity of Commission Implementing Regulation (EU) 2022/1610 of 13 September 2022 amending Regulation (EC) No 738/2000 as regards the classification of a vehicle equipped with a hydraulic lifting device fitted with a working platform in the Combined Nomenclature (OJ 2022 L 241, p. 3).

2        The request has been made in proceedings between JLG EMEA BV and the Belgische Staat (Belgian State) concerning the tariff classification of scissor lifts, articulated boom lifts, telescopic boom lifts and mobile vertical boom lifts.

 Legal framework

 International law

 The HS

3        The Harmonized Commodity Description and Coding System (‘the HS’) was drawn up by the Customs Cooperation Council – now the World Customs Organization (WCO) – which was created by the Convention establishing a Customs Cooperation Council, signed in Brussels on 15 December 1950. The HS was established by the International Convention on the Harmonized Commodity Description and Coding System, concluded in Brussels on 14 June 1983 (OJ 1987 L 198, p. 3; ‘the SH Convention’) and approved, with its Protocol of Amendment of 24 June 1986, on behalf of the European Economic Community by Council Decision 87/369/EEC of 7 April 1987 (OJ 1987 L 198, p. 1).

4        The WCO approves, under the conditions laid down in Article 8 of the HS Convention, the Explanatory Notes and Classification Opinions adopted by the HS Committee established in Article 6 of that convention.

5        Under Article 3(1)(a) of the HS Convention, each Contracting Party undertakes that its customs tariff and statistical nomenclatures will be in conformity with the HS (i) by using all the headings and the subheadings of the HS without addition or modification, together with their related numerical codes, (ii) by applying the General Rules for the interpretation of the HS and all the Section, Chapter and Subheading Notes without modifying their scope and (iii) by following the numerical sequence of the HS.

 The HS Explanatory Notes

6        The HS Explanatory Notes on heading 8427 state:

‘…

Works trucks of this description include, for example:

(A)      Fork-lift … trucks;

…

(B)      Other works trucks fitted with lifting or handling equipment

This group includes:

(1)      Trucks with mechanically elevating platforms for the maintenance of electric cables, public lighting systems, etc. …

(2)      Other trucks fitted with lifting or handling equipment including those specialized for use in particular industries (e.g., in the textile or ceramic industries, in dairies, etc.).’

7        The HS Explanatory Notes on heading 8428 are worded as follows:

‘With the exception of the lifting and handling machinery of headings 84.25 to 84.27, this heading covers a wide range of machinery for the mechanical handling of materials, goods, etc. (lifting, conveying, loading, unloading, etc.). They remain here even if specialised for a particular industry, for agriculture, metallurgy, etc. …’

8        The HS Explanatory Notes on heading 8709 state:

‘…

Works trucks are self-propelled trucks for the transport of goods which are fitted with, for example, a platform or container on which the goods are loaded.

…’

 Classification opinion adopted by the HS Committee

9        Classification Opinion 8427.10/1, adopted by the HS Committee at the 68th session, held in September 2021, provides:

‘Self-Propelled-Articulated Boom Lift, being an electric motor-powered wheeled base unit works truck with an articulated hydraulic lifting boom, which has a working platform (cage or man-basket) mounted on the boom. This lift has a maximum speed of 5.2 km/h (folded) and 0.8 km/h (unfolded), maximum working height 15.7 m, maximum gross weight 6.500 kg and platform capacity 227 kg. It is designed to accommodate a worker to enable work at heights.’

 European Union law

 The CN

10      The tariff classification of goods imported into the European Union is governed by the CN, which is based on the HS. The CN reproduces the six-digit headings and subheadings of the HS, with only the seventh and eighth figures creating further subdivisions which are specific to it.

11      Under Article 12(1) of Regulation No 2658/87, the European Commission is to adopt, each year, a regulation reproducing the complete version of the CN, together with the rates of duty, as resulting from measures adopted by the Council of the European Union or the Commission. That regulation is to apply from 1 January of the following year.

12      The various versions of the CN applicable to the facts at issue in the main proceedings are, for 2022, the version resulting from Implementing Regulation 2021/1832 and, for 2023, the version resulting from Commission Implementing Regulation (EU) 2022/1998 of 20 September 2022 amending Annex I to Regulation No 2658/87 (OJ 2022, L 282, p 1).

13      The wording of the General Rules for the interpretation of the CN, which are found in Part One, Section I(A) of Regulation No 2658/87, and the CN headings and CN subheadings 8427, 8427 10, 8428 and 8428 90 90, to which the referring court refers, do not differ in those different versions.

14      The General Rules for the interpretation of the CN provide:

‘Classification of goods in the [CN] shall be governed by the following principles:

1.      The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions:

…

6.      For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and mutatis mutandis to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of the rule the relative section and chapter notes also apply, unless the context otherwise requires.’

15      Part II of Annex I to Regulation No 2658/87, entitled ‘Schedule of Customs Duties’, contains Section XVI, entitled ‘Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles’, which includes Chapter 84, entitled ‘Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof’.

16      Chapter 84 of Section XVI of Regulation No 2658/87 includes the following headings and subheadings:

‘…

…’

17      Section XVII of Part II of Regulation No 2658/87, entitled ‘Vehicles, aircraft, vessels and associated transport equipment’, includes Chapter 87, entitled ‘Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof’.

18      CN heading 8709, in Chapter 87 of Section XVI of Regulation No 2658/87, concerns, inter alia, ‘works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles’.

 Regulation (EC) No 738/2000

19      The annex to Commission Regulation (EC) No 738/2000 of 7 April 2000 concerning the classification of certain goods in the Combined Nomenclature (OJ 2000 L 87, p. 10) contained a table with three columns, the first containing a description of each of the goods concerned, the second containing the classification in the CN attributed to the goods, and the third concerning the reasons for that classification.

20      The product referred to in point 5 of the annex to Regulation No 738/2000 was described as follows:

‘A vehicle equipped with a hydraulic lifting device fitted with a working platform

The vehicle consists of a flat surface upon which a lifting device and an electric motor and the lifting device are mounted, which operates the vehicle and the lifting device. The controls of the lifting device are mounted on the platform. The vehicle has 4 large wheels (12.5 x 16"). It has a gradeability of 25% and a maximum driving speed of 4.3 km/h. It is not suitable for driving on public roads without being towed by another motor vehicle

The lifting device is permanently fitted on the vehicle. It consists of a telescopic jib for horizontal and vertical movements. It has a working platform with a size of 0.66 m x 1.5 m and a safety railing

The lifting device has a maximum height of 15.5 m and can lift up to 227 kg’.

21      In accordance with the annex to Regulation No 738/2000, the vehicle referred to in paragraph 20 above was classified under subheading 8428 90 98 for the following reasons:

‘Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 8428, 8428 90 and 8428 90 98

This self-propelled vehicle is not suitable for the transport of goods. It is designed for elevating goods and persons only’

22      The annex to Regulation No 738/2000 also contained illustration C representing the vehicle referred to in paragraph 20 above, reproduced below:

 Council Implementing Regulation 2022/1610

23      In accordance with its Article 2, Implementing Regulation 2022/1610 entered into force on 9 October 2022.

24      Recitals 2 to 4 of Implementing Regulation 2022/1610 are worded as follows:

‘(2)      The reason for excluding classification of the lifting device from heading 8427 was that it is not suitable for the transport of goods, as it is designed only for elevating goods and persons. However, heading 8427 does not exclude articles that are not designed for the transport of goods. Furthermore, according to the Harmonized System Explanatory Notes to heading 8427, part (B), point (1), heading 8427 includes trucks with mechanically elevating platforms for the maintenance of electric cables, public lighting systems, etc.

(3)      During its 68th session in September 2021, the Harmonized System Committee (HSC) of the World Customs Organisation (WCO) approved classification opinion 8427.10/1 classifying a product called “Self-propelled Articulated Boom Lift”, being an electric motor-powered wheeled base unit works truck with an articulated hydraulic lifting boom, which has a working platform (cage or man-basket) mounted on the boom. This lift has a maximum speed of 5.2 km/h (folded) and 0.8 km/h (unfolded), maximum working height 15.7 m, maximum gross weight 6 500 kg and platform capacity 227 kg. It is designed to accommodate a worker to enable work at heights. It was classified in subheading 8427 10 of the Harmonized System (HS) and, according to its objective characteristics, corresponds to CN Code 8427 10 10, as self-propelled trucks powered by an electric motor, with a lifting height of 1 m or more.

(4)      Given the identical or very similar characteristics of the product with the article described in point 5 of the Annex to Regulation (EC) No 738/2000, the tariff classification of the article, as set out in the Annex to that Regulation, is not in accordance with classification opinion 8427.10/1.’

25      Article 1 of Implementing Regulation 2022/1610 provides:

‘In the Annex to Regulation (EC) No 738/2000, the row corresponding to point 5 of the table and illustration C are deleted.’

 The dispute in the main proceedings and the questions referred for a preliminary ruling

26      Between the financial year 2000 and 20 October 2023, the applicant in the main proceedings, JLG EMEA, submitted customs declarations for scissor lifts, articulated boom lifts, telescopic boom lifts and mobile vertical boom lifts (‘the goods at issue’). The Belgian customs authorities issued binding tariff information decisions (‘BTIDs’) classifying the goods at issue under CN subheading 8428 90 90, subject to a customs duty rate of 0%, pursuant to Regulation No 738/2000 and General Rules 1 and 6 for the interpretation of the CN.

27      In accordance with Classification Opinion 8427.10/1, referred to in the Communication from the Commission in accordance with Article 34(7)(a)(iii) of Regulation (EU) No 952/2013 of the European Parliament and of the Council, on decisions relating to binding information issued by the customs authorities of the Member States concerning the classification of goods in the customs nomenclature (OJ 2022 C 404, p. 1), the WCO decided to classify the items described as ‘self-propelled articulated boom lifts’ under HS subheading 8427 10 as ‘self-propelled trucks powered by an electric motor with a lifting height of 1 m or more’. Consequently, by Implementing Regulation 2022/1610, the Commission deleted the classification of the article referred to in point 5 of the annex to Regulation No 738/2000 under CN subheading 8428 90 90.

28      Following those legislative amendments, the BTIDs on the basis of which JLG EMEA imported the goods at issue were revoked on 3 February 2023.

29      On 5 May 2023, JLG EMEA lodged an administrative appeal against each of the decisions revoking the BTIDs, claiming that Classification Opinion 8427.10/1 could not be followed since, in accordance with the General Rules for the interpretation of the CN, the goods at issue still fell under CN heading 8428. By decisions of 29 February 2024 (articulated boom lifts), of 4 March 2024 (telescopic boom lifts and mobile vertical boom lifts) and of 5 March 2024 (scissor lifts), those administrative appeals were declared inadmissible on the ground that the decisions of 3 February 2023 which are referred to in paragraph 28 were not signed by an Adviser-General, but by an Adviser, whereas, under Belgian law, the right of administrative appeal can only be exercised against a decision of the Adviser-General.

30      On 29 May 2024, JLG EMEA brought an action before the referring court, the Nederlandstalige rechtbank van eerste aanleg Brussel (Brussels Court of First Instance, Dutch-speaking, Belgium), challenging the decisions declaring the administrative appeals inadmissible.

31      The referring court entertains doubts as to the correct classification of the goods at issue, and points out that the Belgian State considers that the fact that an appliance may be used for transport purposes is not a relevant criterion for determining whether that appliance ought to be classified under CN heading 8427 or CN heading 8428. Additionally, the referring court points out that the characteristics of the self-propelled articulated boom lift, as described in Classification Opinion 8427.10/1, do not correspond to those relating to ‘truck’ as defined in the HS Explanatory Notes on heading 8709. It also questions the validity of Implementing Regulation 2022/1610 on the ground that its statement of reasons appears to be contrary to the wording of CN headings 8425, 8426 and 8427 and to that of their subheadings, which concern products intended for the transport of goods over short distances, as opposed to CN heading 8428, which refers to products designed principally for lifting.

32      In those circumstances, the Nederlandstalige rechtbank van eerste aanleg Brussel (Brussels Court of First Instance (Dutch-speaking)) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling:

‘(1)      Must the [CN] be interpreted as meaning that non-truck-mounted lifts, as referred to in point 5 of the [a]nnex to [Regulation No 738/2000], must be classified under CN heading 8427 or, rather, on the basis of the general rules of interpretation, under CN heading 8428?

(2)      Should [Implementing Regulation 2022/1610] be declared invalid, or should not at least the recitals set out therein be declared invalid?

(3)      Must the [CN] be interpreted as meaning that the scissor lifts, articulated boom lifts, telescopic boom lifts and mobile vertical lifts described in this request, and which have the following objective characteristics:

–        they are specially designed to lift persons, instruments and tools (thus also goods) to a certain height,

–        not in order to transport them even over short distances, given the very limited and incidental possibility of propulsion,

–        they are not equipped with a gearbox, and

–        they are not authorised to be driven on public roads, and

–        propulsion is minimal and merely serves an auxiliary function,

must be classified under CN heading 8427 or, rather, on the basis of the general rules of interpretation, under CN heading 8428?’

 Consideration of the questions referred

 First and third questions

33      It is apparent from the order for reference that the goods at issue and the article referred to in point 5 of the annex to Regulation No 738/2000 are all self-propelled machines, fitted with their own electric motor and equipped with a lifting device permanently mounted on a wheeled chassis or a flat surface. Their lifting device is not mounted on an actual car or lorry chassis, which makes them unsuitable for moving independently on the road network. It is, moreover, common ground that those appliances are intended to lift persons and goods, without being suitable for the transport of persons or goods.

34      By its first and third questions referred for a preliminary ruling, which it is appropriate to examine together, the referring court asks, in essence, whether the CN must be interpreted as meaning that a self-propelled machine fitted with an electric motor and equipped with a lifting device which has a working platform mounted on the boom with a safety railing, intended exclusively for lifting goods and persons and not suitable for carrying them, even over short distances, on account of its very limited propulsion capacity, falls under CN heading 8427 or CN heading 8428.

35      It must be noted, as a preliminary point, that, in accordance with settled case-law, when the EU judicature is requested to give a preliminary ruling on a matter of tariff classification, its task is to provide the referring court with guidance on the criteria which will enable it to classify the products concerned correctly in the CN, rather than to effect such a classification itself. That classification results from a purely factual assessment which it is not for the Court to make in the context of a reference for a preliminary ruling (see judgment of 20 October 2022, Mikrotīkls, C‑542/21, EU:C:2022:814, paragraph 21 and the case-law cited).

36      It should also be noted that, in accordance with General Rule 1 for the interpretation of the CN, the classification of goods is to be determined according to the terms of the headings and the section or chapter notes, the titles of sections, chapters and sub-chapters being provided for ease of reference only. In the interests of legal certainty and ease of verification, the decisive criterion for the tariff classification of those goods is, in general, to be sought in their objective characteristics and properties as defined in the wording of the relevant CN heading and in the corresponding section or chapter notes. The intended use of the product concerned may constitute an objective criterion for classification if it is inherent to that product, and that inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see judgment of 20 October 2022, Mikrotīkls, C‑542/21, EU:C:2022:814, paragraph 22 and the case-law cited).

37      Furthermore, the Court of Justice has repeatedly held that, although the Explanatory Notes to the HS and CN do not have binding force, they are an important means of ensuring the uniform application of the Common Customs Tariff and, as such, may be regarded as useful aids to its interpretation (see judgment of 20 October 2022, Mikrotīkls, C‑542/21, EU:C:2022:814, paragraph 23 and the case-law cited).

38      In the present case, the relevant CN headings fall within Chapter 84 of that nomenclature and are, on the one hand, heading 8427, which is entitled ‘Fork-lift trucks; other works trucks fitted with lifting or handling equipment’ and, on the other hand, heading 8428, entitled ‘Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)’.

39      CN heading 8428 is, as its wording indicates, a residual heading referring to ‘Other lifting, handling, loading or unloading machinery’ which does not fall under CN headings 8425 to 8427. Accordingly, CN heading 8428 may only be applied when a product may not be classified under any of the CN headings 8425 to 8427.

40      That residual character is, moreover, confirmed by the HS Explanatory Notes on heading 8428, according to which that heading relates to a wide range of machinery for the mechanical handling of materials or goods, including similar apparatus for persons, without distinction as regards their area of use, ‘[with] the exception of the lifting and handling machinery of headings 84.25 to 84.27’.

41      Consequently, it is necessary to examine, at the outset, whether a self-propelled machine fitted with an electric motor and equipped with a lifting device which has a working platform mounted on the boom with a safety railing, intended exclusively for lifting goods and persons and not suitable for carrying them, even over short distances, on account of its very limited propulsion capacity, falls under CN heading 8427, since CN headings 8425 and 8426 are not relevant in the present case.

42      CN heading 8427 covers, on the one hand, fork-lift trucks and, on the other hand, the other works trucks fitted with lifting or handling equipment.

43      It is apparent from a comparison of the different language versions of CN heading 8427 that the English-language version uses the terms ‘other works trucks fitted with lifting or handling equipment’, which refer to handling vehicles with a lifting device, which could correspond, in particular, to various handling truck models. In the German-, Greek-, Spanish-, French-, Italian-, Romanian- and Finnish-language versions, respectively, the following terms are used: ‘andere mit Hebevorrichtung ausgerüstete Karren zum Fördern und für das Hantieren’, ‘Alla trochofora foreia gia ti metakinisi pou einai efodiasmena me diataxi anipsoseos’, ‘las demás carretillas de manipulación con dispositivo de elevación incorporado’, ‘autres chariots de manutention munis d’un dispositif de levage’, ‘altri carrelli di movimentazione muniti di un dispositivo di sollevamento’, ‘alte cărucioare de manevrare echipate cu un dispozitiv de ridicat’ and ‘muut trukit, joissa on nosto- tai käsittelylaitteet’. Those terms refer, in a broad sense, to different types of works trucks equipped with a lifting device.

44      In that respect, it must be noted that according to settled case-law, the wording used in one language version of a provision of EU law cannot serve as the sole basis for the interpretation of that provision or be made to override the other language versions. Provisions of EU law must be interpreted and applied uniformly in the light of the versions existing in all languages of the European Union. Where there is divergence between the various language versions of an EU legislative text, the provision in question must be interpreted by reference to the general scheme and the purpose of the rules of which it forms part (see judgment of 25 February 2026, A GmbH (System of capsules containing two components), T‑69/25, EU:T:2026:151, paragraph 45 and the case-law cited).

45      According to the HS Explanatory Notes on heading 8427, which corresponds to CN heading 8427, the categories of trucks referred to in paragraph 42 above differ depending on the use made of them. Fork-lift trucks are used to lift loads in order to stack them in a store (stacking) or to place them on a vehicle, while bearing the load during its movement over short distances. By contrast, other works trucks fitted with a lifting device are intended to lift goods or persons in order to enable work to be carried out at a certain height. In that regard, the Explanatory Notes state that the second category includes, inter alia, trucks with mechanically elevating platforms for the maintenance of electric cables and public lighting systems or similar uses, as well as other works trucks fitted with lifting or handling equipment, including those specialised for use in particular industries such as in the textile or ceramic industries and in dairies.

46      It should be noted in that regard that, even though the CN does not define the concept of ‘works trucks fitted with lifting or handling equipment’ within the meaning of CN heading 8427, it may be inferred from the HS Explanatory Notes on that heading that that concept covers appliances consisting of a wheeled base unit equipped with a lifting device.

47      Furthermore, in view of the differences between the English-language version of CN heading 8427 and the language versions cited in paragraph 43 above, and in the light of the case-law referred to in paragraph 44 above, it should be noted that the concept of ‘works trucks fitted with lifting or handling equipment’ referred to in that heading cannot be reduced to different types of trucks equipped with such a device.

48      As regards the comparison of the concept of ‘works trucks fitted with lifting or handling equipment’ within the meaning of CN heading 8427 with that of ‘works trucks’ under CN heading 8709, it should be noted, as the Court of Justice has already stated in paragraph 51 of the judgment of 15 September 2005, Intermodal Transports (C‑495/03, EU:C:2005:552), that ‘works trucks’ falling within CN heading 8709 refer to vehicles of the type used in factories, warehouses, dock areas or airports, which cannot be fitted with lifting equipment and which are used for the transport of goods. The SH Explanatory Notes on heading 8709 state, in that regard, that those works trucks ‘are fitted with, for example, a platform or container on which the goods are loaded’.

49      It follows that the wording of CN heading 8709 attaches decisive importance to the transport function, while expressly excluding vehicles fitted with a lifting device, unlike CN heading 8427, which covers works trucks fitted with such a device. As the Commission has noted, the concept of ‘works trucks’ in CN heading 8427 differs from that of ‘works trucks’ in CN heading 8709, the former falling within Section XVI of the CN, relating in particular to machinery and mechanical appliances, while the latter falls under Section XVII of the CN, relating to transport equipment.

50      As regards the question whether the transport function is a relevant criterion for the application of CN heading 8427, it must be held, in the light of the wording of that heading and the HS Explanatory Notes on that heading, that that heading also includes appliances fitted with a lifting device which are not intended for the transport of goods or persons as such, but are designed for lifting, such as trucks with mechanically elevating platforms intended for works to be carried out at a certain height. Accordingly, CN heading 8427 is not limited to appliances with two independent lifting and transport functions, but also covers those for which the movement function is ancillary and subordinate to their principal lifting function.

51      That interpretation is, moreover, supported by Classification Opinion 8427.10/1, which classifies a product referred to as ‘self-propelled articulated boom lift’, intended to accommodate a worker for works at heights, under HS subheading 8427 10, as a ‘self-propelled [truck] powered by an electric motor, with a lifting height of 1 m or more’

52      It follows that the mere fact that appliances such as those at issue in the main proceedings are not designed for the transport of goods or persons and that their movement function is purely ancillary and intended to enable the lifting operation to be carried out, is not in itself sufficient to preclude them from being classified under CN heading 8427.

53      In the light of all the foregoing considerations, the answer to the first and third questions is that a self-propelled machine fitted with an electric motor and equipped with a lifting device which has a platform mounted on the boom with a safety railing, intended exclusively for lifting goods and persons and not suitable for carrying them, even over short distances, on account of its very limited propulsion capacity, falls under CN heading 8427.

 The second question

54      By the second question, the referring court asks the Court to rule on the validity of Implementing Regulation 2022/1610.

55      At the outset, it must be recalled that the Court has repeatedly held that the Commission, acting in cooperation with the customs experts of the Member States, has broad discretion to define the subject matter of tariff headings to be considered for the classification of particular goods. However, the Commission’s power to adopt the measures referred to in Article 57(4) and Article 58(2) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1) does not authorise it to alter the subject matter or the scope of the tariff headings which have been established on the basis of the HS, the scope of which the European Union has undertaken, pursuant to Article 3 of the HS Convention, not to modify (see judgment of 4 February 2021, JCM Europe (UK), C‑760/19, EU:C:2021:96, paragraph 34 and the case-law cited).

56      Furthermore, although the WCO opinions classifying goods in the HS do not have legally binding force, they amount, as regards the classification of those goods in the CN, to important aids to the interpretation of the scope of the various tariff headings of the CN (see judgment of 16 November 2023, Viterra Hungary, C‑366/22, EU:C:2023:876, paragraph 35 and the case-law cited).

57      In the present case, it should be noted that the Commission gave reasons for deleting point 5 of the annex to Regulation No 738/2000 and the corresponding illustration by relying on Classification Opinion 8427.10/1. It is apparent from recital 6 of Implementing Regulation 2022/1610 that that deletion was necessary in order to ensure a uniform interpretation of the HS at international level. It is also apparent from recital 4 thereof that, in view of the very similar characteristics of the product described in that classification opinion and the article referred to in point 5 of the annex to Regulation No 738/2000, the initial classification of that article in the latter regulation was not in accordance with that opinion.

58      In that regard, it should be stated that the ‘self-propelled articulated boom lift’ referred to in Classification Opinion 8427.10/1 has objective characteristics similar to those of the article in point 5 of the annex to Regulation No 738/2000. In both cases, they are self-propelled appliances fitted with an electric motor, equipped with a lifting device and a work platform, the movement speed of which is limited and which are intended to accommodate persons for carrying out works at heights. Furthermore, the illustrations accompanying Regulation No 738/2000 and Classification Opinion 8427.10/1 show almost identical appliances (see paragraphs 9 and 22 above).

59      In the light of the answer given to the first and third questions, the statement of reasons for Implementing Regulation 2022/1610, as is apparent in particular from recital 2 thereof, is consistent with the interpretation to be given to CN heading 8427, according to which products designed principally for lifting, which are not intended for the transport of goods or persons, but which nevertheless have a purely ancillary movement function, are not excluded from that heading. Classification Opinion 8427.10/1, on which the implementing regulation is based, is therefore consistent with the wording of that CN heading.

60      It follows that the Commission, by deleting point 5 of the annex to Regulation No 738/2000 and the corresponding illustration, did not modify either the content or the scope of CN heading 8427, established on the basis of the HS and, therefore, did not exceed its powers.

61      Consequently, the answer to the second question is that examination of the questions referred for a preliminary ruling has disclosed no factor of such a nature as to affect the validity of Implementing Regulation 2022/1610.

 Costs

62      Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the referring court, the decision on costs is a matter for that court. Costs incurred in submitting observations to the Court, other than the costs of those parties, are not recoverable.

On those grounds,

THE GENERAL COURT (Fifth Chamber, sitting with five Judges)

hereby rules:

1.      The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Implementing Regulation (EU) 2021/1832 of 12 October 2021,

must be interpreted as meaning that a self-propelled machine fitted with an electric motor and equipped with a lifting device which has a platform mounted on the boom with a safety railing, intended exclusively for lifting goods and persons and not suitable for carrying them, even over short distances, on account of its very limited propulsion capacity, falls under CN heading 8427.

2.      The examination of the questions referred for a preliminary ruling has disclosed no factor of such a nature as to affect the validity of Commission Implementing Regulation (EU) 2022/1610 of 13 September 2022 amending Regulation (EC) No 738/2000 as regards the classification of a vehicle equipped with a hydraulic lifting device fitted with a working platform in the Combined Nomenclature.

Delivered in open court in Luxembourg on 10 June 2026.

[Signatures]

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*      Language of the case: Dutch.