{"data":{"id":"53282","type":"heading","attributes":{"goods_nomenclature_item_id":"8714000000","description":"Parts and accessories of vehicles of headings 8711 to 8713","bti_url":"https://www.gov.uk/guidance/check-what-youll-need-to-get-a-legally-binding-decision-on-a-commodity-code","formatted_description":"Parts and accessories of vehicles of headings 8711 to 8713","description_plain":"Parts and accessories of vehicles of headings 8711 to 8713","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":false},"relationships":{"footnotes":{"data":[{"id":"TN200","type":"footnote"},{"id":"TN207","type":"footnote"},{"id":"TN701","type":"footnote"}]},"section":{"data":{"id":"17","type":"section"}},"chapter":{"data":{"id":"53015","type":"chapter"}},"commodities":{"data":[{"id":"95982","type":"commodity"},{"id":"97982","type":"commodity"},{"id":"97983","type":"commodity"},{"id":"97984","type":"commodity"},{"id":"97985","type":"commodity"},{"id":"97986","type":"commodity"},{"id":"97989","type":"commodity"},{"id":"105654","type":"commodity"},{"id":"99627","type":"commodity"},{"id":"53286","type":"commodity"},{"id":"53287","type":"commodity"},{"id":"53288","type":"commodity"},{"id":"53289","type":"commodity"},{"id":"97825","type":"commodity"},{"id":"97826","type":"commodity"},{"id":"97590","type":"commodity"},{"id":"106556","type":"commodity"},{"id":"97592","type":"commodity"},{"id":"97827","type":"commodity"},{"id":"97828","type":"commodity"},{"id":"107946","type":"commodity"},{"id":"97593","type":"commodity"},{"id":"107948","type":"commodity"},{"id":"104534","type":"commodity"},{"id":"107947","type":"commodity"},{"id":"98429","type":"commodity"},{"id":"53290","type":"commodity"},{"id":"103890","type":"commodity"},{"id":"103891","type":"commodity"},{"id":"103108","type":"commodity"},{"id":"97595","type":"commodity"},{"id":"103892","type":"commodity"},{"id":"103109","type":"commodity"},{"id":"97594","type":"commodity"},{"id":"103249","type":"commodity"},{"id":"103110","type":"commodity"},{"id":"98424","type":"commodity"},{"id":"53291","type":"commodity"},{"id":"53292","type":"commodity"},{"id":"53293","type":"commodity"},{"id":"53294","type":"commodity"},{"id":"53295","type":"commodity"},{"id":"96152","type":"commodity"},{"id":"96153","type":"commodity"},{"id":"96154","type":"commodity"},{"id":"110232","type":"commodity"},{"id":"95985","type":"commodity"},{"id":"53298","type":"commodity"},{"id":"95986","type":"commodity"},{"id":"96158","type":"commodity"},{"id":"96160","type":"commodity"},{"id":"96161","type":"commodity"},{"id":"96162","type":"commodity"},{"id":"53301","type":"commodity"},{"id":"66962","type":"commodity"},{"id":"66957","type":"commodity"},{"id":"66944","type":"commodity"},{"id":"66951","type":"commodity"},{"id":"53302","type":"commodity"},{"id":"53303","type":"commodity"},{"id":"53304","type":"commodity"},{"id":"99979","type":"commodity"},{"id":"99978","type":"commodity"},{"id":"53305","type":"commodity"},{"id":"66958","type":"commodity"},{"id":"66945","type":"commodity"},{"id":"53306","type":"commodity"},{"id":"53307","type":"commodity"},{"id":"53308","type":"commodity"},{"id":"103931","type":"commodity"},{"id":"103932","type":"commodity"},{"id":"103933","type":"commodity"},{"id":"103934","type":"commodity"},{"id":"103935","type":"commodity"},{"id":"103936","type":"commodity"},{"id":"53309","type":"commodity"},{"id":"53310","type":"commodity"},{"id":"104896","type":"commodity"},{"id":"104897","type":"commodity"},{"id":"104898","type":"commodity"},{"id":"104901","type":"commodity"},{"id":"104900","type":"commodity"},{"id":"104899","type":"commodity"},{"id":"53311","type":"commodity"},{"id":"66963","type":"commodity"},{"id":"66961","type":"commodity"},{"id":"66948","type":"commodity"},{"id":"99980","type":"commodity"},{"id":"104902","type":"commodity"},{"id":"108676","type":"commodity"},{"id":"88154","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":"53015","type":"chapter","attributes":{"goods_nomenclature_item_id":"8700000000","description":"VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF","formatted_description":"Vehicles other than railway or tramway rolling stock, and parts and accessories thereof","chapter_note":"1. This chapter does not cover railway or tramway rolling-stock designed solely for running on rails.\r\n\r\n2. For the purposes of this chapter, 'tractors' means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.\r\n\r\n    Machines and working tools designed for fitting to tractors of heading [8701](/headings/8701) as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.\r\n\r\n3. Motor chassis fitted with cabs fall in heading [8702](/headings/8702) to [8704](/headings/8704), and not in heading [8706](/headings/8706).\r\n\r\n4. Heading [8712](/headings/8712) includes all children's bicycles. Other children's cycles fall in heading [9503](/headings/9503).\r\n\r\n### Subheading Note\r\n\r\nSubheading [8708 22](/subheadings/8708220000-80) covers:\r\n\r\n   - a. front windscreens (windshields), rear windows and other windows, framed; and \r\n\r\n   - b. front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices\r\n\r\n   when suitable for use solely or principally with the motor vehicles of heading [8701](/headings/8701) to [8705](/headings/8705).\r\n\r\n### Additional chapter notes\r\n\r\n1. Code [8703 10 18](/commodities/8703101800) includes mobility scooters which typically include a separate adjustable steering column, a horizontal platform, an adjustable seat, a steering column that can be folded down, thumb-operated levers for accelerating, braking and reversing.  They are not specially designed for the transport of disabled persons as they have no special features to alleviate a dis-ability.\r\n\r\n2. Heading [8713](/headings/8713) does not include mobility scooters, see also the Additional chapter note to code [8703 10 18](/commodities/8703101800).\r\n","validity_start_date":"1971-12-31T00:00:00.000Z","validity_end_date":null,"forum_url":null},"relationships":{"guides":{"data":[]}}},{"id":"TN200","type":"footnote","attributes":{"code":"TN200","description":"The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the \u003ca href=\"https://www.ecochecker.trade.gov.uk/\"\u003eGoods Checker\u003c/a\u003e to determine whether your items are controlled and whether you need a licence from the \u003ca href=\"https://www.gov.uk/government/organisations/export-control-organisation\"\u003eExport Control Joint Unit\u003c/a\u003e.\u003cbr\u003e","formatted_description":"The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the \u003ca href=\"https://www.ecochecker.trade.gov.uk/\"\u003eGoods Checker\u003c/a\u003e to determine whether your items are controlled and whether you need a licence from the \u003ca href=\"https://www.gov.uk/government/organisations/export-control-organisation\"\u003eExport Control Joint Unit\u003c/a\u003e.\u003cbr\u003e"}},{"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":"20261027-duty_expression","type":"duty_expression","attributes":{"base":"2.00 %","formatted_base":"\u003cspan\u003e2.00\u003c/span\u003e %","verbose_duty":"2.00%"}},{"id":"103","type":"measure_type","attributes":{"description":"Third country 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