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This section is Advance Tariff Ruling Information for ruling 600015731
- Start date
- 03 Jul 2026
- Expiry date
- 02 Jul 2029
- Commodity code
- 8545190000 (opens in new tab)
- Description
- The product is a catalyst- coated gas diffusion layer (GDL) electrode designed for use in a membrane electrode assembly (MEA). It consists of a porous carbon-based gas diffusion substrate (carbon paper or carbon cloth), that provides gas permeability, electrical conductivity and structural support; a microporous layer (MPL) to optimize gas distribution and water management and a catalyst layer applied directly onto the GDL surface. The product functions as an electrode (anode or cathode) within a fuel cell MEA, enabling electrochemical reactions (hydrogen oxidation or oxygen reduction). It is a dedicated component used exclusively in fuel cell assemblies but not a complete fuel cell.
- Keywords
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- AS MEMBRANE
- CARBON ELECTRODES
- ELECTRODES
- FOR POWER FUEL
- WITH PLATINUM
- CATALYSTS
- 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 8545 - Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes GIR 6 has been used to classify the goods to sub-heading 854519 – Other than of a kind used in furnaces Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8545. Note (H(5)) refers