By now I would think everyone would know that ALL TC are built as wagons with ALL seats, belts, windows.
Ford ships them to a Free Economic Zone in Baltimore where, ",,, windows, never squeegeed at a gas station, and seats, never touched by human backsides, are promptly ripped out ,,, the fabric is shredded, the steel parts are broken down, and everything is sent off along with the glass to be recycled ..."
In an odd twist of fate Ford was a major supporter of the law they now are evading.
This article is about Gen1, built in Turkey, but nothing has changed except the Gen2 is now built in Spain.
To Outfox the Chicken Tax, Ford Strips Its Own Vans
http://www.wsj.com/news/articles/SB125357990638429655
So any talk about TCs being 'designed as cargo vans' is simply off base. They've been WAGONS in Europe since their very first in carnation.
Here's a link to a more current article which specifically states the practice continues:
http://blog.caranddriver.com/feds-watching-fords-run-around-on-chicken-tax-riles-customs-officials/