The ECJ recently ruled on the classification of electric mobility scooters. The tariff headings considered were 87.03 (10% customs duty) and 87.13 (0% customs duty). Heading 87.03 covers motor cars and other motor vehicles, principally designed for the transport of persons whereas heading 87.13 covers carriages for disabled persons, whether or not motorized or otherwise mechanically propelled. In this particular case, the ECJ concluded that the electric mobility scooters at issue must be considered transport means for persons, falling under heading 87.03. It must be said that the vehicles at issue all have a separate, adjustable steering column, a platform on which the driver can place his/her feet and can reach a maximum speed of 6 to 15km/h. According to the ECJ, the fact that these vehicles may also be used by disabled persons does not affect the tariff classification.