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Information for ruling 600011787

This section is Advance Tariff Ruling

Start date
04 Dec 2024
Expiry date
03 Dec 2027
Description
A containerised battery energy storage system (BESS) complete with Lithium Iron (LFP) batteries, inverters, HVAC, fire detection, suppression and battery management system. The battery storage system will be connected in parallel with the electricity distribution system and will be used for electricity balancing services, importing power during periods of low demand and exporting power during periods of high demand.
Keywords
  • POWER SUPPLIES
  • ACCUMULATORS
  • BY ELECTRICAL ACCUMULATORS
  • IN A HOUSING
  • LITHIUM BATTERIES
  • POWER SUPPLY UNITS
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 (GIRS): GIR 1 - has been used to classify this product by the terms of Heading 8507 - Electric accumulators, including separators therefor, whether or not rectangular (including square). GIR 5b has been used to identify the type of packaging - 5 items are packaged in a plastic bag, 100 items are packaged in a cardboard box. GIR 6 has been used to classify the goods to subheading level 850760 - Lithium-ion. 8 Digit Code 8507600090 - Other than elsewhere specified. Also classified in accordance with: Chapter Notes 3 to Chapter 85 The Harmonized System Explanatory Notes (HSENs) to Heading 8507