Back

This section is Advance Tariff Ruling Information for ruling 600016104

Start date: 06 Oct 2026
Expiry date: 05 Oct 2029
Commodity code: 8607919000 (opens in new tab)
Description: An exhaust silencer designed solely for use with railway locomotives. Mounted on the locomotive roof, it forms part of the exhaust system and is used to reduce exhaust noise and regulate exhaust gas flow before discharge.
Keywords: SILENCERS

LOCOMOTIVES

PART OF

PARTS
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 8607 - Parts of railway or tramway locomotives or rolling stock. GIR 6 - Has been used to classify the goods to subheading level 860791 – Other parts, of locomotives. 8-digit code 86079190 – other. Also classified in accordance with: Section XVII to Note 3. Chapter 86 General note (D) Parts. Harmonized System Explanatory Note (HSENs) to 8708. Harmonized System Explanatory Note (HSENs) to 8607.