Information for ruling 600009971
This section is Advance Tariff Ruling
- Start date
- 12 Mar 2024
- Expiry date
- 11 Mar 2027
- Commodity code
- 8502310097 (opens in new tab)
- Description
- A wind turbine intended for use with the UK electrical grid for generating power. It is made from steel with composite blades. It comprises a tower section measuring 45 metres, an additional steel section measuring 2 metres, rotors with dimensions that, when installed span 48 metres and the turbine itself. The intended function is for the generation of power for the UK’s electrical system. Power output is 500KW. Unit will arrive unassembled. Shipping will involve split consignments.
- Keywords
-
- WIND TURBINES
- GENERATORS
- FOR TURNING
- POWER NOT EXCEEDING 5000 KW
- FOR ELECTRICAL USE
- 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 8502 - Electric generating sets and rotary converters GIR 2(a) has been used as the goods are unassembled GIR 6 has been used to classify the goods to sub-heading 8502 31 – Wind powered Code to 10 digits - 8502 3100 97 – Other than for use in civil aircraft; other than utility scale wind turbines of an electrical power generation capacity – either in onshore or offshore applications - equal to or in excess of 1.00 megawatt, fitted in a steel wind tower and a nacelle, where the tower is tubular, whether or not tapered, whether or not assembled, whether or not including an embedded tower foundation section, whether or not joined with rotor blades, designed to support the nacelle and rotor blades, and with a minimum height of 50 meters measured from the base of the tower to the bottom of the nacelle when the tower is fully assembled Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8502, part (I) refers Additional section note 2