Commission Regulation 1051/2009 focuses on the classification of two types of all-terrain vehicle:
The first is a vehicle with a spark-ignition internal combustion piston engine with a power of approximately 15 kW, and a dry weight of approximately 310 kg designed for carrying out forestry work. The regulation classifies this vehicle to Commodity (CN) code 8701.90.11 (0% duty).
The second is the same vehicle but not designed for forestry work. In this case the regulation classifies the vehicle to 8701.90.90 which attracts a duty rate of 7%.
The difference between the two is technical in nature but does highlight the potentially material differences between two CN Codes in this case one attracts no duty whilst the other attracts 7% duty.
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