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Information for ruling 600015105

This section is Advance Tariff Ruling

Start date
23 Mar 2026
Expiry date
22 Mar 2029
Description
The product is 4A 6V/12V Electronic Smart Battery Charger is an inverter-based device designed for charging 6V and 12V DC lead-acid or AGM batteries (1.2Ah to 120Ah) from a 230V AC supply. It is suitable for motorbikes, cars, vans, caravans, and motorhomes. The compact smart charger utilises high frequency switching to DC output. Technical Specs: • Input: 230V AC 50Hz 0.6A • Output: 6V - 4A DC or 12V - 4A DC Features: • 1.5m insulated copper output cables with crocodile clips • Twin insulated copper input cable with British Standard 3-pin plug • LCD display • Plastic casing; retail colour box packaging • Automatically detects battery voltage and condition • Selects charging current automatically • 4 charging modes: 12V Standard, AGM, Winter; 6V Standard • 5-stage charging cycle with auto re-start if interrupted • LCD indicators: reverse polarity, faulty connection/battery, battery level, 12V winter charge • Overload, reverse-polarity, and short-circuit protection • High frequency output Packaging is retail colour cardboard box.
Keywords
  • ELECTRONIC
  • ACCUMULATOR CHARGERS
  • FOR MOTOR VEHICLES
  • BATTERY CHARGERS
  • POWER SUPPLY UNITS
  • STATIC CONVERTERS
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 8504: Electrical transformers, static converters (for example, rectifiers) and inductors. GIR 5 (b) has been used to identify the type of packaging- colour cardboard box. GIR 6 has been used to classify the goods to subheading level 850440: Static converters. 8 digit code 85044060: Accumulator chargers. 10 digit code 8504406090: Other than for use in civil aircraft. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 8504 (II) refers.