Information for ruling 600005609
This section is Advance Tariff Ruling
- Start date
- 03 Feb 2023
- Expiry date
- 02 Feb 2026
- Commodity code
- 8707909000 (opens in new tab)
- Description
- A vehicle body – this is a fully assembled and painted framework for a bus with interior and exterior finish ready for driveline fitment to be added at a later stage. Included is the flooring, interior cappings and linings, glazing, interior and exterior lighting, ducting, exterior side panels, front and rear domes, EDC connections and switches. Item is packaged and transported on a flat rack container.
- Keywords
-
- FOR TRANSPORT OF PERSONS
- FOR MOTOR VEHICLES
- WITH LINING
- BODIES
- WITH FRAMEWORK
- 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 8707 - Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading – 8707 90 – Other than for the vehicles of heading 8703 Code to 8 digits – 8707 9090 – Other; Other than for the industrial assembly of: Pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3; Special purpose motor vehicles of heading 8705 Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading -8707