Information for ruling 600010301
This section is Advance Tariff Ruling
- Start date
- 02 May 2024
- Expiry date
- 01 May 2027
- Commodity code
- 8470500000 (opens in new tab)
- Description
- An electronic Point-of-Sale payment terminal which is used in a restaurant. It has two monitor screens (one pointed towards the customer and one pointed towards the staff) which feature touchscreen keyboards, it has a J1900 central processing unit (CPU), 8GB RAM, a 64GB Solid State Drive (SSD), it will be run on a WIFI network and incorporates Windows 10 operating system. The payment terminal has a cash drawer for accepting payments of cash. It will also accept card payments via a separate card reader (not subject to this ATaR).
- Keywords
- CASH REGISTERS WITH TOUCH SCREEN WITH BUILT-IN COMPUTER FOR FOOD INDUSTRY
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 8470 - Calculating machines and pocket-size data-recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers. GIR 3b - has been used as the cash register is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 847050 - Cash registers. Also classified in accordance with: Section XVI - Note 3. Chapter 84 - General Note 6 (E) (1). Harmonized System Explanatory Notes to Heading 8470 - Note (C).