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This section is Advance Tariff Ruling Information for ruling 600015645
- Start date
- 19 Aug 2026
- Expiry date
- 18 Aug 2029
- Commodity code
- 8421230090 (opens in new tab)
- Description
- Fuel filter for a vehicle internal combustion engine. It is made of pleated paper media, with some synthetic filter media for durability, and it has plastic end caps. The fuel filter is packaged in an individual branded cardboard carton.
- Keywords
-
- FOR VEHICLES
- FILTERS
- WITH PLEAT
- FOR INTERNAL COMBUSTION ENGINES
- OF PAPER
- FOR FUEL
- WITH PLASTIC PARTS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - has been used to classify this product by the terms of heading 8421 - Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. GIR 5b - has been used to identify the type of packaging - carboard carton. GIR 6 - has been used to classify the goods to subheading level 842123 - Filtering or purifying machinery and apparatus for liquids; Oil or petrol filters for internal combustion engines. 10-digit code 8421230090 - Other than for use in civil aircraft. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8421 - Note (II) (A) (3).