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Information for ruling 600007005

This section is Advance Tariff Ruling

Start date
23 May 2023
Expiry date
22 May 2026
Description
This diesel engine is made as the main power unit for a Boxer Mechanised Infantry vehicle. Materials that are used for this product is steels, alloys, aluminium and is fitted with specific pumps, valves, pistons, filters and pipework. The engine takes in air and compresses it into a cylinder and then it injects fuel into the compress air cylinder. The heat of the compressed air ignites the fuel and spontaneously causing the pistons to rise and fall for the crank shaft to rotate and transmits drive to gearbox. This is then pack in a plastic commercial wrapping. Engine power is 600kw.
Keywords
  • ENGINES
  • PUT UP FOR RETAIL SALE
  • DIESEL ENGINES
  • OF STEEL
  • VALVES
Justification
Classification has been determined in Accordance with the following:- General Interpretative Rules GIR's 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 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) GIR 5b Has been used to identify the type of packaging - plastic wrap GIR 6 - has been used to classify the goods to subheading level 840820 - Engines of a kind used for the propulsion of vehicles of Chapter 87 8 digit code - 84082099- For other vehicles of Chapter 87, of a power, Exceeding 200KW Also Classified in Accordance with: Harmonised System Explanatory Notes HSEN's to 8408