Information for ruling 600006382
This section is Advance Tariff Ruling
- Start date
- 11 May 2023
- Expiry date
- 10 May 2026
- Commodity code
- 9406903800 (opens in new tab)
- Description
- 40FT Smart Storage unit including Smart POD An access controlled store which allows the customer to have their very own, unmanned, self-serving store with auto-replenishment. Fitted with a camera on entry and RFID scanners to keep track of who is taking product and where the product is going. All Smart Pods are fitted with extensive safety features such as No Activity Timers, Break Glass Alarm, Smoke Detection, Fail Safe Escape, 2x CCTV cameras.
- Keywords
-
- FOR STORAGE OF GOODS
- CONTAINERS
- PREFABRICATED BUILDINGS
- STRUCTURES
- OF STEEL
- Justification
- 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 than of wood or modular building units, of steel 8 Digit code 94069038: Other than mobile homes; Of iron or steel; Other than greenhouses Also classified in accordance with: Chapter Note 4 to Chapter 90 Harmonized System Explanatory Note (HSEN's) to heading 94.06