Information for ruling 600013411
This section is Advance Tariff Ruling
- Start date
- 24 Jul 2025
- Expiry date
- 23 Jul 2028
- Commodity code
- 8419899890 (opens in new tab)
- Description
- A pyrolysis plant is a facility designed to convert organic materials, such as waste plastic and biomass, into useful products like fuel oil, biofuels, and char. It is a chemical involving heating these materials in the absence of oxygen, which thermally cracks them to produce liquid and solid products. Designed to treat gaseous emissions (VOCs) only and to maintain a residence time of gaseous emissions of a minimum of 2 seconds at 850° C or above. It normally has a horizontal residence chamber attached to a vertical stack and a combustion takes place in the residence chamber with the hot air emissions then exiting through the vertical stack. This pyrolysis plant will be utilising waste materials such as single use plastics. The core component is the reactor, where the thermochemical processing occurs. It we will be producing plastic pyrolysis oil or plastic derived oil which is to be classed as an end of waste oil (non waste product) which can then be recirculated into plastic production reducing the requirement for new virgin plastics. Pyrolysis plants play a significant role in waste management and resource recovery, contributing to a more sustainable future. The plant is mainly of a steel construction The larger parts of the plant are to be shipped on Flat Racks and are mainly wrapped or packaged in crates. The additional parts of the plant are being shipped in 8 x 40 Ft containers and 1 x 20 Ft container.
- Keywords
-
- INDUSTRIAL MACHINERY
- PLASTIC WASTE
- RECYCLED
- HEAT TREATED
- FOR INDUSTRIAL USE
- PLANTS FOR INDUSTRIAL PURPOSES
- 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 8419 - Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify this product to subheading level 841989 - Other machinery, plant and equipment; Other than for making hot drinks or for cooking or heating food 8 digit code 84198998 - Other than elsewhere specified 10 digit code 8419899890 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 8479 Harmonised System Explanatory Notes (HSENs) Note (I) to heading 8419