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Information for ruling 600005488

This section is Advance Tariff Ruling

Start date
17 Jan 2023
Expiry date
16 Jan 2026
Description
An item of diagnostic equipment designed to record measurements such as speed, position, pitch and roll movements of vehicles on land, sea and air. It is not permanently installed but is placed inside the vehicle to record its measurements during travel. It uses a combination of GPS signals, various sensors and internal components to generate data which is then transferred to an automatic data processing machine such as a laptop where it can be viewed in real time. The system itself comprises an assembly of electronic components that are populated onto printed circuit boards and these are assembled into an aluminium enclosure that has cable connectors to power and access the internal components.
Keywords
  • FOR VEHICLES
  • SENSORS
  • ELECTRONIC
  • GPS (GLOBAL POSITIONING SYSTEM)
  • IN A HOUSING
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) GIR 1 has been used to classify this product by the terms of heading 8526 - Radar apparatus, radio navigational aid apparatus and radio remote control apparatus ort GIR 6 has been used to classify the goods to sub-heading – 8526 10 – Radar apparatus Code to 10 digits – 8526 1000 90 – Other than for use in civil aircraft Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading -8526, part (1) refers