Classification of electric scooters for seniors - 10% or 0% duty?

Ingrida Sakalienė
Ingrida Sakalienė
Tariff classification specialist, Lithuania
Published 16 Feb 2025
Classification of electric scooters for seniors - 10% or 0% duty?
AI generated
A recent case before the Court of Justice of the European Union raises the issue of the classification of an electric four-wheel vehicle for seniors traveling at speeds of up to 16 km per hour. The classification as ‘other vehicles similar to golf carts’ and ‘wheelchairs/other vehicles designed for disabled persons’ was decided with a duty of 10% or 0%, respectively. Let us review the main highlights determining the classification of such goods.

Related content

Post-clearance value in Communication C/2026/3319: what the 76th HS Committee changes, and what to do about it

Post-clearance value in Communication C/2026/3319: what the 76th HS Committee changes, and what to do about it

Virginija Dordzikienė
Virginija Dordzikienė
12 Aug 2026

If you have already opened Communication C/2026/3319 in the Official Journal, you have seen the list. Two Explanatory Note amendments, seventeen Classification Opinions, one deletion and one Classification Decision. Codes…

Classification
Topic spotlight
Why companies need to rethink how they manage tariff classification

Why companies need to rethink how they manage tariff classification

Jakub Dobrzynski
Jakub Dobrzynski
12 Jul 2026

This article examines why tariff classification errors persist in many companies, revealing that the root cause is often not a lack of customs knowledge, but rather weak processes, poor product…

Classification
Topic spotlight
Classification of composite goods: which material decides?

Classification of composite goods: which material decides?

Enrika Naujokė
Enrika Naujokė
26 Aug 2026

Which material decides the classification of composite goods? In a recent judgment, the EU General Court gave the newest answer: decorative paper impregnated with melamine resin - declared as paper,…

Classification
Case law
View glossary entry

Combined Nomenclature (CN): the EU's 8-digit customs code

12 Aug 2026

What the Combined Nomenclature is, how an 8-digit CN code is structured, its legal basis, and how the yearly updates and the correlation table work.

Classification
HS 2028 revision: key changes and how to prepare

HS 2028 revision: key changes and how to prepare

Eglė Pučkuvienė
Eglė Pučkuvienė
29 Mar 2026

This article reviews the changes introduced in the HS 2028 revision. A total of 299 sets of amendments have been introduced, covering areas such as healthcare, epidemic control, emergency preparedness,…

Classification
Explainer
Electricity breakdown at Customs: 8502 or 8504 (0% or 10% duty?)

Electricity breakdown at Customs: 8502 or 8504 (0% or 10% duty?)

Omer Wagner
Omer Wagner
10 Feb 2026

A recent Israeli court ruling highlights the decisive role of tariff classification in customs compliance and project economics. The importer had obtained advance approval to open a 'secretariat file' -…

Classification
Duties & taxes
Case law