Contract analysis

1. INTRODUCTION AND PURPOSE 1.1 Purpose of This Technical Annex The purpose of this Technical Annex (Annex B) is to provide the Independent Authority for Public Revenue of the Hellenic Republic (Ανεξάρτητη Αρχή Δημοσίων Εσόδων, hereinafter "AADE") with detailed structural descriptions, functional analyses, and technical specifications of the two categories of marine cargo-handling equipment that are the subject of Bi

2. PRODUCT 1 — SHIP-TO-SHORE (STS) GANTRY CRANE — HAILONG QC-65 2.1 General Description Commercial Designation: Hailong QC-65 Super Post-Panamax Ship-to-Shore Container Crane Manufacturer: Hailong Heavy Industries Co., Ltd., No. 288 Gangkou Road, Zhenhai District, Ningbo, Zhejiang Province 315200, People's Republic of China Function: The QC-65 is a quayside container crane designed and engineered for the loading and

3. PRODUCT 2 — AUTOMATED STACKING CRANE (ASC) SYSTEM — HAILONG ASC-40R 3.1 General Description Commercial Designation: Hailong ASC-40R Automated Stacking Crane Manufacturer: Hailong Heavy Industries Co., Ltd. (the same manufacturer as Product 1), No. 288 Gangkou Road, Zhenhai District, Ningbo, Zhejiang Province 315200, People's Republic of China Function: The ASC-40R is an automated container stacking crane designed

4. SIDE-BY-SIDE COMPARISON OF PRODUCT 1 AND PRODUCT 2 4.1 Comparative Table The following table presents a comprehensive side-by-side comparison of the physical and functional characteristics of Product 1 (QC-65 STS Crane) and Product 2 (ASC-40R Automated Stacking Crane), highlighting the structural and mechanical similarities and the differences between the two products: 4.2 Key Finding — Identical Mechanical Nature

1. Presence or absence of an operator cabin. The QC-65 has an on-board operator cabin; the ASC-40R does not. This difference relates to the mode of operational control (human vs. software), not to the machine's mechanical structure or lifting function.

2. Degree of automation. The QC-65 is semi-automated (operator-controlled with automated anti-sway and positioning assistance); the ASC-40R is fully automated (software-controlled with remote human supervision available). This difference is a matter of control technology, not of mechanical design or physical function.

3. Specific deployment location. The QC-65 operates at the quayside (ship-to-shore interface); the ASC-40R operates in the container yard. This difference is a matter of operational context and does not affect the classification of the machine itself.

4. Safe working load capacity. The QC-65 has an SWL of 65 metric tons; the ASC-40R has an SWL of 40 metric tons. This difference is a matter of scale and reflects the different operational requirements (quayside handling of loaded containers from vessels vs. yard stacking, where lighter loads are more common). It does not affect heading-level classification. Critically, none of these four differences relate to the ph

5. ANALYSIS — AUTOMATION DOES NOT ALTER CLASSIFICATION 5.1 Heading 8426 Does Not Condition Classification on Operator Control The text of heading 8426 of the Harmonized System reads: "Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane." The heading covers "cranes" without qualification as to the mode of operational control. The term "crane" i