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Information for ruling 600015048

This section is Advance Tariff Ruling

Start date
24 Mar 2026
Expiry date
23 Mar 2029
Description
An exhaust manifold part, designed explicitly for use in Challenger Tanks and not for any other vehicles. The part is made from various metals and will be packaged in crates.
Keywords
  • OF METAL
  • PARTS
  • EXHAUST MANIFOLDS
  • TANKS, VEHICLES
  • FOR VEHICLES
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 8710 - tanks and other armoured fighting vehicles, motorised whether or not fitted with weapons, and parts of such vehicles. GIR 5 (b) - has been used to identify the type of packaging. Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading 8710