Information for ruling 600013794
This section is Advance Tariff Ruling
- Start date
- 30 Oct 2025
- Expiry date
- 29 Oct 2028
- Commodity code
- 8716800000 (opens in new tab)
- Description
- These are civil aircraft engine stands, made of steel, and are specifically for the safe packaging and moving of aeroengines off the wing. They are mobile and can be towed across an airfield for positioning under the aircraft wing to safely allow detachment or reattachment from/to the aircraft. The stand is a bespoke piece of secure packaging for aeroengines and are reusable multiple times. They often need to be repositioned to a different airfield where there is an aircraft needing to have an engine removed / replaced. When travelling with an engine aboard a trailer or aircraft then the engine is declared not the packaging, but when its just the empty stand being taken to a new point to receive an engine then it is reusable packaging.
- Keywords
-
- REUSABLE
- STANDS
- FOR ENGINES
- FOR TOWING
- FOR PACKAGING GOODS
- FOR CIVIL AIRCRAFT
- FOR MOVING
- OF STEEL
- 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 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to subheading level 871680 - Other vehicles Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading - 8716