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Information for ruling 600014103

This section is Advance Tariff Ruling

Start date
25 Nov 2025
Expiry date
24 Nov 2028
Description
Electric Motorbike with the following specifications: - Driven by a 72volt 10KW (peak power) PMSM (permanent magnet synchronous motor) electric motor, from a 72volt 35Ah lithium battery stored inside the frame, which is extruded - A double-sided swing arm - 19inch front and rear wheels built with spokes and off-road compatible tyres - A motor which is housed within the frame of the bike and drives the rear wheel via a gearbox/ belt and chain - A black coloured frame constructed from powder coated steel with a removable subframe and featuring linkage suspension on the rear of the bike - Upside down triple clamp forks - Hydraulic disc brakes (front and rear) with a rotor size of 203mm - 3 speed modes (eco/ sport/ sport+) which are changed from a bar mounted switch Packaged in a cardboard carton with a reinforced wooden bottom panel. Also included is a manual with riding, safety and usage instructions, an installation guide and other various supporting information.
Keywords
  • FOR OFF-ROAD USAGE
  • FOR TRANSPORT OF PERSONS
  • LITHIUM BATTERIES
  • WITH WHEELS
  • BY ELECTRIC MOTOR
  • HIGH VOLTAGE
  • HYDRAULIC DEVICES
  • OF STEEL
  • MOTORCYCLES
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 8711 – Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. GIR 5b – has been used to identify the type of packaging - Packaged in a cardboard carton with a reinforced wooden bottom panel. GIR 6 – has been used to classify the goods to subheading level 871160 – With electric motor for propulsion. Code to 8 digits – 87116090 – Other than Bicycles, tricycles and quadricycles, with pedal assistance, with an auxiliary electric motor with a continuous rated power not exceeding 250 watts. Code to 10 digits - 8711609090 - Other than cycles, with pedal assistance, with an auxiliary electric motor. Also classified in accordance with: Harmonised Standard Explanatory Notes (HSENs) to heading – 8711.