Information for ruling 600009713
This section is Advance Tariff Ruling
- Start date
- 12 Feb 2024
- Expiry date
- 11 Feb 2027
- Commodity code
- 8705908000 (opens in new tab)
- Description
- A specialist mobile workshop based on a six wheel drive Mercedes 3351 chassis. The vehicle is used in remote desert areas hence the need for six wheel drive. It also has extensive safety features like an internal full cab roll cage, full rally spec seats with four point seat belt harness's for the safety of the driver and two seated mechanics. This vehicle is also fitted with a 8KVA onboard 240v generator to supply all its needs for on site powering of its on board air compressor, internal and external lighting, power tools, welding equipment etc. It has storage racking for all the equipment it needs to transport needed to make repairs and servicing of other on site vehicle's. The body is specially heavy duty built and mounted on the chassis to withstand the arduous terrain , sand dunes and off roads it has to navigate. It has a total of 1,000 litre diesel capacity which supplies both the truck and generator as it is off grid for up to a month at a time. It is under a extensive refurb now in the UK to add 600 litre water tank and also a refurbed on board habitation quarter for the three staff with bunks, shower and basic cooking facility.
- Keywords
-
- WORKSHOP VANS
- WITH WHEELS
- SELF-PROPELLED
- DIESEL ENGINES
- SPECIAL PURPOSE MOTOR VEHICLES
- 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 by the terms of heading 8705 - Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) GIR 6 Has been used to classify the goods to subheading level: 870590 - Other than crane lorries, mobile drilling derricks, fire fighting vehicles, concrete-mixing lorries 8 Digit code 87059080 - Other than concrete-pumping vehicles Also classified in accordance with: - Harmonized System Explanatory Notes (HSENs) to heading 8705 (21)