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Information for ruling 600007031

This section is Advance Tariff Ruling

Start date
18 May 2023
Expiry date
17 May 2026
Description
This product is an aircraft that has been built in the UK and is for private use. The aircraft is white in colour and weighs: 621KG
Keywords
  • AIRCRAFT
  • FOR TRANSPORT OF PERSONS
  • FOR CIVIL AIRCRAFT
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)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product in terms of heading 8802 - Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 8806; spacecraft (including satellites) and suborbital and spacecraft launch vehicles GIR 6 has been used to classify the goods to subheading level 880220 - Aeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg Ten digit code 8802200010 - For civil use Also classified in accordance with: Note 1 to Chapter 88 Harmonised System Explanatory Notes (HSENs) to heading 8802