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This section is Advance Tariff Ruling Information for ruling 600015749

Start date
02 Jul 2026
Expiry date
01 Jul 2029
Description
A self‑contained aircraft emergency power supply unit (EPS) incorporating rechargeable lead-acid batteries which contain an immobilised electrolyte and self-resealing release valves. The power unit has integrated control electronics. It provides temporary DC power (24 V DC output ~5 A / ~150 W output capability) to essential flight instruments (e.g. standby attitude indicators) if the aircraft’s main electrical supply is lost. Under normal operation, the EPS batteries are charged by the aircraft electrical system. If there is a loss in power supply, the unit automatically switches to battery power with no interruption. The EPS does not perform detection, communication, or signalling functions. Its role is strictly to act as a backup electrical power source for safety‑critical instruments. Dimensions are 14.110" (L) x 7.774" (H) x 2.400" (W) and weighs 13lbs.
Keywords
  • LEAD-ACID ACCUMULATORS
  • FOR AIRCRAFT
  • POWER SUPPLY UNITS
  • FOR ENERGY
  • RECHARGEABLE, BATTERIES
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 8507 - Electric accumulators, including separators therefor, whether or not rectangular (including square). GIR 6 - has been used to classify the goods to subheading level 850720 - Other lead-acid accumulators. 8-digit code 85072080 - Other than working with liquid electrolyte. 10-digit code 8507208010 - For use in civil aircraft. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Section XVI - Note 2 (a). Harmonized System Explanatory Notes (HSEN) to Chapter 85 - Note 3 and General Note (A) (1). Harmonized System Explanatory Notes (HSEN) to Heading 8507 - Note (1).