Information for ruling 600010378
This section is Advance Tariff Ruling
- Start date
- 01 May 2024
- Expiry date
- 30 Apr 2027
- Commodity code
- 8436801000 (opens in new tab)
- Description
- Specialist forestry equipment designed for off road use. A forwarder is used for the purpose of collecting and transporting processed trees from the forest or woodland to the roadside, where the processed timber is then transported by conventional road going vehicles. Forestry forwarders – these are 8-wheeled motor vehicles designed specifically for working in forests, woodland and similar environments. These vehicles are articulated with the front half having an enclosed cab which can rotate through 360 degrees and a grabber mechanism mounted onto a hydraulic boom. The grabber is operated from within the cab to pick up felled trees and logs from the ground and drop them into a container mounted onto the trailer on the rear half of the vehicle. The forwarder can then transport them to the roadside where they can be loaded onto conventional road-going vehicles. There are a few vehicles in total, which are differentiated only by load capacity. The function and lay out are all the same.
- Keywords
-
- FORESTRY MACHINERY
- FOR FORESTRY
- ROAD AND OFF ROAD VEHICLES AND EQUIPMENT
- 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 8436 – Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders Gir 6 has been used to classify the goods to sub-heading 843680 – Other machinery Eight Digit Code 84368010 – Forestry machinery Also classified in accordance with :- Harmonised System Explanatory Notes (HSENs) to Heading 8436