Information for ruling 600005592
This section is Advance Tariff Ruling
- Start date
- 01 Feb 2023
- Expiry date
- 31 Jan 2026
- Commodity code
- 9406903800 (opens in new tab)
- Description
- A containerised electrical mobile switch room is a shipping container modified with electrical components in order to safely supply electricity for the construction of offshore wind turbines. They are a temporary set up, and when the project is complete they are packed up and shipped to the next one.
- Keywords
-
- MODIFIED
- OF STEEL
- FOR ELECTRICAL USE
- PREFABRICATED BUILDINGS
- POWER SUPPLY UNITS
- 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 9406 - Prefabricated buildings GIR 6 - has been used to classify the goods to subheading level 940690 - Other 8 Digit Code 94069038 - Other than elsewhere specified within this heading Also classified in accordance with: Note 4 to Chapter 94 Harmonised System Explanatory Notes (HSENs) to heading 9406