Commodity information for 8714999040

This tariff is for   Set date  This tariff is for 6 May 2021  Change date 

Overview

Import

The commodity code for importing is 8714999040.

Goods are subject to Value added tax (20.00 %).

Importing from outside the UK is subject to a third country duty of 4.00 % unless subject to other measures.

Import measures and restrictions for specific countries can be found under the import tab.

Export

The commodity code for exporting and intrastat reporting is 87149990.

Export measures and restrictions for specific countries can be found under the export tab.

Footnotes
Code Description
TN200

The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN207

The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Curde oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People’s Republic of Korea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(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.
(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 or in accordance with the EU-Ukraine Association Agreement.

Chapter notes

  • 1. This chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

  • 2. 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. Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

  • 3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706.

  • 4. Heading 8712 includes all children’s bicycles. Other children’s cycles fall in heading 9503.

Section notes

  • 1. This section does not cover articles of heading 9503 or 9508, or bobsleighs, toboggans or the like of heading 9506.

  • 2. 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:
    • (a) joints, washers and the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016);
    • (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);
    • (c) articles of Chapter 82 (tools);
    • (d) articles of heading 8306;
    • (e) machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483;
    • (f) electrical machinery or equipment (Chapter 85);
    • (g) articles of Chapter 90;
    • (h) articles of Chapter 91;
    • (ij) arms (Chapter 93);
    • (k) lamps or lighting fittings of heading 9405;
    • (l) brushes of a kind used as parts of vehicles (heading 9603).

  • 3. References in 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.

  • 4. For the purposes of this Section:
    • (a) vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;
    • (b) amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
    • (c) aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.
  • 5. Air-cushion vehicles are to be classified in this section with the vehicles to which they are most akin as follows:
    • (a) in Chapter 86 if designed to travel on a guide-track (hovertrains);
    • (b) in Chapter 87 if designed to travel over land or over both land and water;
    • (c) in Chapter 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.
  • 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.
  • 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.

Additional section notes

  • 1. Subject to the provisions of additional chapter note 3 to Chapter 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.

  • 2. 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 headings 8608, 8805, 8905 and 8907 imported in split consignments.

Measures and restrictions for importing into the UK under the UKGT

Measures for all countries
Country Measure Value Conditions that apply Exclusions Start date
(End date)		 Footnotes
Value added tax 20.00 % 01/09/2019 03020
Third country duty 4.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % India 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % 01/01/2021
Tariff preference 0.00 % Conditions 01/01/2021 CD727
Autonomous tariff suspension 0.00 % 01/01/2021
(31/12/2021) 		TM861
Albania (AL) Tariff preference 0.00 % 03/05/2021
Andorra (AD) Tariff preference 0.00 % 01/01/2021
Cameroon (CM) Tariff preference 0.00 % 01/01/2021
Canada (CA) Tariff preference 0.00 % 01/01/2021
Ceuta (XC) Tariff preference 0.00 % 01/01/2021
Chile (CL) Tariff preference 0.00 % 01/01/2021
Colombia (CO) Tariff preference 0.00 % 01/01/2021
Ecuador (EC) Tariff preference 0.00 % 01/01/2021
Egypt (EG) Tariff preference 0.00 % 01/01/2021
Faroe Islands (FO) Tariff preference 0.00 % 01/01/2021
Fiji (FJ) Tariff preference 0.00 % 01/01/2021
Georgia (GE) Tariff preference 0.00 % 01/01/2021
Ghana (GH) Tariff preference 0.00 % 05/03/2021
Iceland (IS) Tariff preference 0.00 % 01/01/2021
Israel (IL) Tariff preference 0.00 % 01/01/2021
Ivory Coast (CI) Tariff preference 0.00 % 01/01/2021
Jordan (JO) Tariff preference 0.00 % 01/05/2021
Kenya (KE) Tariff preference 0.00 % 01/01/2021
Kosovo (XK) Tariff preference 0.00 % 01/01/2021
Lebanon (LB) Tariff preference 0.00 % 01/01/2021
Liechtenstein (LI) Tariff preference 0.00 % 01/01/2021
Melilla (XL) Tariff preference 0.00 % 01/01/2021
Mexico (MX) Tariff preference 0.00 % 01/01/2021
Moldova (MD) Tariff preference 0.00 % 01/01/2021
Morocco (MA) Tariff preference 0.00 % 01/01/2021
North Macedonia (MK) Tariff preference 0.00 % 01/01/2021
Norway (NO) Tariff preference 0.00 % 01/01/2021
Occupied Palestinian Territories (PS) Tariff preference 0.00 % 01/01/2021
Papua New Guinea (PG) Tariff preference 0.00 % 01/01/2021
Peru (PE) Tariff preference 0.00 % 01/01/2021
Samoa (WS) Tariff preference 0.00 % 01/01/2021
San Marino (SM) Tariff preference 0.00 % 01/01/2021
Singapore (SG) Tariff preference 0.00 % 01/01/2021
South Africa (ZA) Tariff preference 0.00 % 01/01/2021
South Korea (KR) Tariff preference 0.00 % 01/01/2021
Switzerland (CH) Tariff preference 0.00 % 01/01/2021
Tunisia (TN) Tariff preference 0.00 % 01/01/2021
Turkey (TR) Tariff preference 0.00 % 20/01/2021
Ukraine (UA) Tariff preference 0.00 % 01/01/2021
Vietnam (VN) Tariff preference 1.20 % 01/01/2021
Iran (IR) Import control on restricted goods and technologies Conditions 01/01/2021
Iraq (IQ) Restriction on entry into free circulation Additional code: 4048 Means of transport more than 75 years old 01/01/2021 TM570
Iraq (IQ) Restriction on entry into free circulation Additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions 01/01/2021
Libya (LY) Import control on restricted goods and technologies Conditions 01/01/2021
North Korea (KP) Import prohibition 01/01/2021
North Korea (KP) Import control on luxury goods Conditions 01/01/2021
Russia (RU) Import control on restricted goods and technologies Conditions 01/01/2021
Syria (SY) Restriction on entry into free circulation 01/01/2021
Footnotes
Code Description
TN200

The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN207

The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Curde oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People’s Republic of Korea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(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.
(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 or in accordance with the EU-Ukraine Association Agreement.

Measures and restrictions for exporting from the UK under the UKGT

Measures for all countries
Country Measure Value Conditions that apply Exclusions Start date
(End date, if any)		 Footnotes
Export control on cultural goods Conditions 01/01/2021 Footnotes
Export control Conditions 01/01/2021 EX001
North Korea (KP) Export control on restricted goods and technologies Conditions 01/01/2021 EX008
Footnotes
Code Description
TN200

The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN207

The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Curde oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People’s Republic of Korea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(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.
(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 or in accordance with the EU-Ukraine Association Agreement.

Tariff preference for UK-Canada agreement: re-imported goods

Q: Presentation of an endorsed certificate/licence
Document code Requirement Action
U088 Proofs of origin: Origin declaration stating European Union origin, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Apply the mentioned duty
  No document provided Measure not applicable

Tariff preference for UK-Canada agreement: re-imported goods
Code Description
CD727

Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).

Autonomous tariff suspension for All countries
Code Description
TM861

This suspension does not apply to any mixtures, preparations or products made up of different components containing these products.

Value added tax for All countries
Code Description
03020

UK VAT standard rate

Restriction on entry into free circulation for Iraq
Code Description
TM570

The following shall be prohibited:
a) the import of or the introduction into the territory of the Community of, and
b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if:
i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or
ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations.
These prohibitions shall not apply if it is shown that either:
a) the cultural items were exported from Iraq prior to 6 August 1990; or
b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Additional code

Measure: Restriction on entry into free circulation
Code Description code
4048 Means of transport more than 75 years old

Additional code

Measure: Restriction on entry into free circulation
Code Description code
4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions

Import control on restricted goods and technologies for Iran

Y: Other conditions
Document code Requirement Action
Y966 Particular provisions: Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012) Import/export allowed after control
  No document provided Import/export not allowed after control

Import control on luxury goods for North Korea

Y: Other conditions
Document code Requirement Action
Y945 Particular provisions: Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509) Import/export allowed after control
Y946 Particular provisions: Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509) Import/export allowed after control
Y948 Particular provisions: Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509 Import/export allowed after control
  No document provided Import/export not allowed after control

Import control on restricted goods and technologies for Libya

Y: Other conditions
Document code Requirement Action
Y920 Particular provisions: Goods other than those described in the footnotes linked to the measure Import/export allowed after control
  No document provided Import/export not allowed after control

Import control on restricted goods and technologies for Russia

Y: Other conditions
Document code Requirement Action
Y920 Particular provisions: Goods other than those described in the footnotes linked to the measure Import allowed
  No document provided Import is not allowed

Export control on cultural goods for All third countries

Y: Other conditions
Document code Requirement Action
E012 Export certificate/licence/document from country of origin: Export licence "Cultural goods" (Regulation (EC) No 116/2009) Import/export allowed after control
Y903 Particular provisions: Declared goods are not included in the list of cultural goods Import/export allowed after control
  No document provided Import/export not allowed after control

Export control on cultural goods for All third countries
Code Description
CD483

If the declared goods are described in the "CG" footnotes linked to the measure, an export licence must be presented
CG015

Means of transport more than 75 years old, with a value corresponding to, or exceeding 50 000 Euro

Export control for All third countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
9104 National Document: Standard individual Export Licence: military goods and dual use goods subject to UK export controls. Import/export allowed after control
Y999 Particular provisions: Goods for which an export licence is not required. Please use the <a href="https://www.ecochecker.trade.gov.uk/spirefox5live/fox/spire/OGEL_GOODS_CHECKER_LANDING_PAGE/new">Goods Checker</a> to determine whether your items are controlled and whether you need an export licence from the <a href="https://www.gov.uk/government/organisations/export-control-organisation">Export Control Joint Unit</a>. Import/export allowed after control
  No document provided Import/export not allowed after control

Export control for All third countries
Code Description
EX001

The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

Export control on restricted goods and technologies for North Korea

B: Presentation of a certificate/licence/document
Document code Requirement Action
C052 Other certificates: Export authorisation for restricted goods and technologies Import/export allowed after control
Y999 Particular provisions: Goods for which an export licence is not required. Please use the <a href="https://www.ecochecker.trade.gov.uk/spirefox5live/fox/spire/OGEL_GOODS_CHECKER_LANDING_PAGE/new">Goods Checker</a> to determine whether your items are controlled and whether you need an export licence from the <a href="https://www.gov.uk/government/organisations/export-control-organisation">Export Control Joint Unit</a>. Import/export allowed after control
  No document provided Import/export not allowed after control

Export control on restricted goods and technologies for North Korea
Code Description
EX008

The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Curde oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People’s Republic of Korea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

Last updated: 6 May 2021 View latest amendments