Information for ruling 600010124
This section is Advance Tariff Ruling
- Start date
- 26 Mar 2024
- Expiry date
- 25 Mar 2027
- Commodity code
- 8711609090 (opens in new tab)
- Description
- An Electric motorcycle that is battery powered with a top speed of 85km/h. It has a 72v battery and 4 power modes. With off-road compatible tyres and dual LED headlight
- Keywords
- BY BATTERY BY ELECTRIC MOTOR WITH METAL FRAMES MOTORCYCLES ACCUMULATORS RECHARGEABLE, BATTERIES
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 8711 - Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars GIR 6 has been used to classify the goods to sub-heading 821160 – With electric motor for propulsion 8-digit code 87116090 - Other than Bicycles, tricycles and quadricycles, with pedal assistance, with an auxiliary electric motor with a continuous rated power not exceeding 250 watts 10-digit code 8711609090 – Other than cycles, with pedal assistance, with an auxiliary electric motor Also classified in accordance with : Harmonised Standard Explanatory Notes (HSENs) to heading 8711