Information for ruling 600010983
This section is Advance Tariff Ruling
- Start date
- 28 Aug 2024
- Expiry date
- 27 Aug 2027
- Commodity code
- 8702400000 (opens in new tab)
- Description
- A body and chassis (frame) with fitted battery, also includes a electric motor, with interior/exterior part finished. The bus has no wheels attached at time of import. The bus is considered to be a complete functioning bus, with Passenger capacity - Up to 30 (8.9m), 34 (9.7m), 40 (10.8m) or 46 (11.5m/11.8m) seats. The item is to be packaged and transported on a flat-rack container.
- Keywords
-
- FOR TRANSPORT OF PERSONS
- ASSEMBLED
- MOTOR VEHICLE CHASSIS
- BY ELECTRIC MOTOR
- MOTOR COACHES
- PUBLIC TRANSPORT MOTOR VEHICLES
- 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 8702 - Motor vehicles for the transport of ten or more persons, including the driver. GIR 5 (b) - Has been used to identify the type of packaging - Packaged and transported on a flat-track container. GIR 6 - Has been used to classify the goods to sub-heading 8702 40 - With only electric motor for propulsion. Also Classified in Accordance with :- Section Note 4 (a) to Section XVIII General Note (2) to chapter 87. Note 3 to Chapter 87 Harmonized Standard Explanatory Notes (HSENs) to Heading 8702