Information for ruling 600010643
This section is Advance Tariff Ruling
- Start date
- 26 Jun 2024
- Expiry date
- 25 Jun 2027
- Commodity code
- 8606990000 (opens in new tab)
- Description
- Freight Railway wagon used for transporting goods on a rail network. It is made from a steel frame on bogies with buffers, draw gear and breaking equipment. The wagon is a fabricated steel structure this is then connected onto a bogie. The wagon form part of a train connected to a locomotive. The item is not packaged, it will be loaded onto a specialised lorry to transported.
- Keywords
-
- FOR TRANSPORT OF GOODS
- GOODS WAGONS
- FOR RAILWAYS
- STRUCTURES
- OF STEEL
- 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 8606 - Railway or tramway goods vans and wagons, not self-propelled. GIR 6 - has been used to classify the goods to subheading level 860699 - Other than open, with a non-removable side of a height exceeding 60cm. ALSO CLASSIFIED IN ACCORDANCE WITH: Harmonized System Explanatory Notes (HSEN's) to Heading 8606