Skip to main content
Back

Information for ruling 600010984

This section is Advance Tariff Ruling

Start date
22 Aug 2024
Expiry date
21 Aug 2027
Description
Fully assembled electric bus: Passenger capacity: Up to 96 passengers with up to 80 seats (51 in upper deck, 29 in lower deck) / Up to 87 passengers with 62 seats (42 in upper deck, 20 in lower deck) It Is electric only It is shipped ready to go into service.
Keywords
  • FULLY ASSEMBLED
  • FOR TRANSPORT OF PERSONS
  • 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) General Interpretative Rules (GIR)s 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 6 has been used to classify the goods to subheading level 870240 With only electric motor for propulsion Also classified in accordance with: Chapter 87 General Note (2) Harmonised System Explanatory Notes (HSENs) to heading 8702