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Information for ruling 600015493

This section is Advance Tariff Ruling

Start date
07 May 2026
Expiry date
06 May 2029
Description
A modular, stackable residential energy storage system One inverter module Multiple 5 kWh Lithium Iron Phosphate (LiFePO4) battery modules that are stacked vertically on site (1 to 6 modules, giving 5–30 kWh nominal capacity) A separate Connection Hub (AC combiner and protection unit) The complete system is supplied as separate modules and assembled on site by stacking the battery modules on a wheeled base and placing the inverter module on top How it works: The primary function is off peak - greener energy storage. The system charges from the UK mains electricity at cheap off-peak or time-of-use night rates, stores the energy in the LiFePO4 battery modules, and discharges it during higher daytime rates to power the household. It also provides backup power during grid outages. The system has no grid-export capability — it cannot send electricity back to the public distribution network. It is designed exclusively for residential use as an energy-saving material. It can accept optional solar PV input but functions primarily as a grid-charged storage and backup device. Installation (including stacking) is carried out by a qualified independent electrician. The system is supplied in multiple separate packages suitable for international container shipping: one package for the inverter module (including installation kit and accessories), individual packages for each battery module, and one package for the Connection Hub. All components are packed with protective foam and crating for safe transport.
Keywords
  • BATTERY OPERATED
  • ENERGY-SAVING
  • HYBRIDS
  • STORAGE
  • FOR ENERGY
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 8507: Electric accumulators, including separators therefor, whether or not rectangular (including square). GIR 5 (b) - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 850760: Lithium-ion. 10 Digit Code 8507600090: Other than elsewhere specified. Also classified in accordance with: General Note (1) to Chapter 85 Harmonised System Explanatory Notes (HSEN) to heading 8507