Information for ruling 600009977
This section is Advance Tariff Ruling
- Start date
- 04 Apr 2024
- Expiry date
- 03 Apr 2027
- Commodity code
- 8703101800 (opens in new tab)
- Description
- Motorised electric all-terrain vehicle that are aids to enable people to access more of the outdoors. These electric all-terrain vehicles, they are 2WD or 4WD, 350 newtons of torque, and 6000 watts of power. The speed is set at at 15 km per hour. This all-terrain vehicle also has a fixed steering column, and a maximum width of 90 cm. They are Norwegian and will be shipped fully built and ready for handover to the end user.
- Keywords
-
- FOR TRANSPORT OF PERSONS
- ELECTRIC VEHICLES
- WITH WHEELS
- BY ELECTRIC MOTOR
- WITH SINGLE SEAT
- 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)). GIR 1 has been used to classify this product by the terms of heading 8703: Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars GIR 6 has been used to classify the goods to subheading level 870310: Vehicles specially designed for travelling on snow; golf cars and similar vehicles 8 Digit Code 87031018: Other than vehicles specially designed for travelling on snow, with compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine Also classified in accordance with: Additional Notes 1 and 2 to Chapter 87 Harmonized System Explanatory Notes (HSEN's) to heading 87.03 Harmonised Standard Explanatory Notes (HSENs) to heading – 8713 (a) WCO opinion 8703.10