Information for ruling 600005581
This section is Advance Tariff Ruling
- Start date
- 08 Feb 2023
- Expiry date
- 07 Feb 2026
- Commodity code
- 8703101800 (opens in new tab)
- Description
- A single seated electric mobility scooter designed for the transport of one person. It comprises a seat and fibre-glass enclosure mounted on a steel chassis. It is a 4-wheeled vehicle but has 2 additional smaller wheels at the rear with the sole purpose of preventing the unit from tipping backwards whilst climbing steep hills or mounting pavements. It is a class III vehicle with a high and low speed setting, direction indicators, lights and a horn all of which are operated using controls that are situated on a centre console mounted to the handlebars. The handlebars themselves are mounted on a separate steering column and steer the vehicle by turning the front wheels to the left or right as required. On both sides of the operator’s seat is a door with a window that can be raised or lowered. It is powered by 24V from 2 lead acid batteries and has a range of up to 35 miles. Maximum speed is 8Mph. It is packaged on a wooden pallet, and wrapped in bubble wrap and film and strapped to the pallet to prevent damage during transport
- Keywords
-
- ELECTRIC MOBILITY SCOOTERS
- FOR TRANSPORT OF PERSONS
- BATTERY-OPERATED
- BY ELECTRIC MOTOR
- ROAD VEHICLES
- 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 8703 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading – 8703 10 - Vehicles specially designed for travelling on snow; golf cars and similar vehicles Code to 8 digits – 8703 1018 - Other than vehicles specially designed for travelling on snow, with compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading - 8703 Additional notes 1 and 2 to chapter 87