Information for ruling 600015381
This section is Advance Tariff Ruling
- Start date
- 05 May 2026
- Expiry date
- 04 May 2029
- Commodity code
- 8203400000 (opens in new tab)
- Description
- Metal hole punch with metal clip Hole Dia 633 The hole puncher can perforate a single sheet or multiple sheets of paper at one time
- Keywords
-
- PERFORATING PUNCHES
- OF BASE METALS
- PAPER
- 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 8203 - Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal-cutting shears, pipe cutters, bolt croppers, perforating punches and similar hand tools Gir 6 has been used to classify the goods to subheading 8203 40 - Pipe-cutters, bolt croppers, perforating punches and similar tools Also classified in accordance with:- Note 3 to Section XV Note 1 (A) to Chapter 82 Harmonized System Explanatory Note (D) (2) to Heading 82.03