Request for a preliminary ruling from the Krajský soud v Ostravě (Czech Republic) lodged on 13 September 2023 – BG Technik cs, a.s v Generální ředitelství cel

(Case C-567/23, BG Technik II)

Language of the case: Czech

Referring court

Krajský soud v Ostravě

Parties to the main proceedings

Applicant: BG Technik cs, a.s

Defendant: Generální ředitelství cel

Question referred

May an electric carriage with the following properties:

–    Two axels with rear-axle drive;

–    Two sets of tyres, with the rear tyres being larger to prevent tipping over;

–    The carriage is controlled with closed oval-shaped handlebars on a separate steering column fitted with control features and adapted for controlling the steering and speed with one hand;

–    The carriage is fitted with an electromagnetic brake on the rear wheels;

–    The dimensions of the carriage are 122 x 63 x 125 cm (l-w-h) – the height is measured with the seat in the operating position;

–    Adjustable and rotating seat with supports;

–    Horizontal platform connecting the front and rear sections of the carriage;

–    Electric motor with an output of 800 W, enabling a speed of up to 15 km per hour and a range of up to 45 km;

be classified under heading 8713 90 00 of the Combined Nomenclature despite Commission Implementing Regulation (EU 2021/1367) ¹ of 6 August 2021?

____________

¹ Commission Implementing Regulation (EU) 2021/1367 of 6 August 2021 concerning the classification of certain goods in the Combined Nomenclature (OJ 2021 L 294, p. 1).