Information for ruling 600012839
This section is Advance Tariff Ruling
- Start date
- 10 Apr 2025
- Expiry date
- 09 Apr 2028
- Commodity code
- 8549132000 (opens in new tab)
- Description
- Used and spent lithium batteries. Their previous use was in electric vehicles. They will be sent for Recycling -
- Keywords
-
- LITHIUM BATTERIES
- CONTAINING NICKEL
- BY ELECTRICAL ACCUMULATORS
- RECYCLED MATERIALS
- BATTERIES
- 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 8549 - Electrical and electronic waste and scrap GIR 6 - has been used to classify the goods to subheading level 854913 - Sorted by chemical type and not containing lead, cadmium or mercury 8 Digit Code 85491320 - Spent electric accumulators Also classified in accordance with: Sub-Heading Note 5 to Heading 8549 Harmonised system explanatory notes (HSENs) to 8549