{"data":{"id":"53419","type":"heading","attributes":{"goods_nomenclature_item_id":"8902000000","description":"Fishing vessels; factory ships and other vessels for processing or preserving fishery products","bti_url":"https://www.gov.uk/guidance/check-what-youll-need-to-get-a-legally-binding-decision-on-a-commodity-code","formatted_description":"Fishing vessels; factory ships and other vessels for processing or preserving fishery products","description_plain":"Fishing vessels; factory ships and other vessels for processing or preserving fishery products","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":false},"relationships":{"footnotes":{"data":[{"id":"TN207","type":"footnote"},{"id":"TN701","type":"footnote"},{"id":"TN702","type":"footnote"}]},"section":{"data":{"id":"17","type":"section"}},"chapter":{"data":{"id":"53403","type":"chapter"}},"commodities":{"data":[{"id":"93195","type":"commodity"},{"id":"53423","type":"commodity"}]}}},"included":[{"id":"17","type":"section","attributes":{"numeral":"XVII","title":"Vehicles, aircraft, vessels and associated transport equipment","position":17,"section_note":"1. This section does not cover articles of heading [9503](/headings/9503) or [9508](/headings/9508), or bobsleighs, toboggans or the like of heading [9506](/headings/9506).\r\n\r\n2. The expressions 'parts' and 'parts and accessories' do not apply to the following articles, whether or not they are identifiable as for the goods of this section:\r\n\r\n    a. joints, washers and the like of any material (classified according to their constituent material or in heading [8484](/headings/8484)) or other articles of vulcanised rubber other than hard rubber (heading [4016](/headings/4016));\r\n    \r\n    b. parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter [39](/chapters/39));\r\n    \r\n    c. articles of Chapter [82](/chapters/82) (tools);\r\n    \r\n    d. articles of heading [8306](/headings/8306);\r\n    \r\n    e. machines or apparatus of heading [8401](/headings/8401) to [8479](/headings/8479), or parts thereof, other than the radiators for the articles of this Section; articles of heading [8481](/headings/8481) or [8482](/headings/8482) or, provided they constitute integral parts of engines or motors, articles of heading [8483](/headings/8483);\r\n    \r\n    f. electrical machinery or equipment (Chapter [85](/chapters/85));\r\n    \r\n    g. articles of Chapter [90](/chapters/90);\r\n    \r\n    h. articles of Chapter [91](/chapters/91);\r\n    \r\n    ij. arms (Chapter [93](/chapters/93));\r\n    \r\n    k. luminaires or lighting fittings and parts thereof of heading [9405](/headings/9405);\r\n    \r\n    l. brushes of a kind used as parts of vehicles (heading [9603](/headings/9603)).\r\n\r\n3. References in Chapters [86](/chapters/86) to 88 to 'parts' or 'accessories' do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.\r\n\r\n4. For the purposes of this Section:\r\n\r\n    a. vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter [87](/chapters/87);\r\n    \r\n    b. amphibious motor vehicles are classified under the appropriate heading of Chapter [87](/chapters/87);\r\n    \r\n    c. aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter [88](/chapters/88).\r\n\r\n5. Air-cushion vehicles are to be classified in this section with the vehicles to which they are most akin as follows:\r\n\r\n    a. in Chapter [86](/chapters/86) if designed to travel on a guide-track (hovertrains);\r\n    \r\n    b. in Chapter [87](/chapters/87) if designed to travel over land or over both land and water;\r\n    \r\n    c. in Chapter [89](/chapters/89) if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice. \r\n    \r\n    Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.\r\n    \r\n    Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.\r\n\r\n## Additional section notes\r\n\r\n1. Subject to the provisions of additional chapter note 3 to Chapter [89](/chapters/89), tools and articles necessary for the maintenance or repair of vehicles, aircraft or vessels are to be classified with those vehicles, aircraft or vessels if presented with them. Other accessories presented with vehicles, aircraft or vessels are also to be classified therewith, if they form part of the normal equipment of the vehicles, aircraft or vessels and are normally sold with them.\r\n\r\n2. The provisions of general rule of interpretation 2(a) are also applicable, at the request of the declarant and subject to conditions stipulated by the Customs authorities, to goods of heading [8608](/headings/8608), [8805](/headings/8805), [8905](/headings/8905) and [8907](/headings/8907) imported in split consignments.\r\n"}},{"id":"53403","type":"chapter","attributes":{"goods_nomenclature_item_id":"8900000000","description":"SHIPS, BOATS AND FLOATING STRUCTURES","formatted_description":"Ships, boats and floating structures","chapter_note":"1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading [8906](/headings/8906) if it does not have the essential character of a vessel of a particular kind.\r\n\r\n### Additional chapter notes\r\n\r\n1. Codes [8901 10 10](/commodities/8901101000), [8901 20 10](/commodities/8901201000), [8901 30 10](/commodities/8901301000), [8901 90 10](/commodities/8901901000), [8902 00 10](/commodities/8902001000), [8903 22 10](/commodities/8903221000), [8903 23 10](/commodities/8903231000), [8903 32 10](/commodities/8903321000), [8903 33 10](/commodities/8903331000), [8904 00 91](/commodities/8904009100) and [8906 90 10](/commodities/8906901000) are to be taken to apply only to vessels, designed as sea going, having a hull of an overall length (excluding any projecting parts) of not less than 12m. However, fishing boats and lifeboats, designed as sea going, shall be considered as sea going vessels regardless of their length.\r\n\r\n2. Codes [8905 10 10](/commodities/8905101000) and [8905 90 10](/commodities/8905901000) are to be taken to apply only to vessels and floating docks, designed as sea going.\r\n\r\n3. For the purpose of heading [8908](/headings/8908), the expression `vessels and other floating structures for breaking up' includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment:\r\n\r\n    - spare parts (such as propellers), whether or not in a new condition,\r\n    - moveable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.\r\n","validity_start_date":"1971-12-31T00:00:00.000Z","validity_end_date":null,"forum_url":null},"relationships":{"guides":{"data":[]}}},{"id":"TN207","type":"footnote","attributes":{"code":"TN207","description":"The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions \u003ca href=\"https://www.gov.uk/government/publications/democratic-peoples-republic-of-korea-sanctions-guidance\"\u003eguidance\u003c/a\u003e. You may need a \u003ca href=\"https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence\"\u003elicence\u003c/a\u003e from the Department for Business and Trade.","formatted_description":"The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions \u003ca href=\"https://www.gov.uk/government/publications/democratic-peoples-republic-of-korea-sanctions-guidance\"\u003eguidance\u003c/a\u003e. You may need a \u003ca href=\"https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence\"\u003elicence\u003c/a\u003e from the Department for Business and Trade."}},{"id":"TN701","type":"footnote","attributes":{"code":"TN701","description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement","formatted_description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement"}},{"id":"TN702","type":"footnote","attributes":{"code":"TN702","description":"According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited:\u003cbr\u003e(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or\u003cbr\u003e(b) for use in Crimea or Sevastopol.\u003cbr\u003eThe prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.\u003cbr\u003eWhen related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.","formatted_description":"According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited:\u003cbr\u003e(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or\u003cbr\u003e(b) for use in Crimea or Sevastopol.\u003cbr\u003eThe prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.\u003cbr\u003eWhen related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol."}},{"id":"20012324-duty_expression","type":"duty_expression","attributes":{"base":"0.00 %","formatted_base":"\u003cspan\u003e0.00\u003c/span\u003e %","verbose_duty":"0.00%"}},{"id":"103","type":"measure_type","attributes":{"description":"Third country 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