Commodity information for 8710000000

Overview

Import

The commodity code for importing is 8710000000.

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

Importing from outside the UK is subject to a third country duty of 0.00 % 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 87100000.

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.

TN205

The export of internal repression items (as well as related activities) are controlled by The Republic of Belarus (Sanctions) (EU Exit) Regulations 2019, The Burma (Sanctions) (EU Exit) Regulations 2019, The Iran (Sanctions) (Human Rights) (EU Exit) Regulations 2019, The Libya (Sanctions) (EU Exit) Regulations 2019, The Syria (Sanctions) (EU Exit) Regulations 2019, The Venezuela (Sanctions) (EU Exit) Regulations 2019 and The Zimbabwe (Sanctions) (EU Exit) Regulations 2019. Please refer to the Sanctions links to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

TN208

The export of goods relating to chemical and biological weapons; crude oil and natural gas equipment; aviation fuel and aviation fuel additives; Electricity production; Gold and precious metals or diamonds; luxury goods; internal repression goods and technology; interception and monitoring goods and technology to or for use in Syria 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.

TN210

The export internal repression goods and technology; goods which could be used for migrant smuggling and human trafficking to or for use in Libya 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.

TN211

The export of energy-related goods for use in Russia and infrastructure-related goods and technology to Crimea 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.

TN702

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:
(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or
(b) for use in Crimea or Sevastopol.
The 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.
When 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.

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 United States
Country Measure Value Conditions that apply Exclusions Start date
(End date)
Footnotes
Value added tax 20.00 % 01/09/2019 03020
Third country duty 0.00 % 01/01/2021
Restriction on entry into free circulation Conditions 01/01/2021 Footnotes
Import control - waste Conditions 01/01/2021 Footnotes
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.

TN205

The export of internal repression items (as well as related activities) are controlled by The Republic of Belarus (Sanctions) (EU Exit) Regulations 2019, The Burma (Sanctions) (EU Exit) Regulations 2019, The Iran (Sanctions) (Human Rights) (EU Exit) Regulations 2019, The Libya (Sanctions) (EU Exit) Regulations 2019, The Syria (Sanctions) (EU Exit) Regulations 2019, The Venezuela (Sanctions) (EU Exit) Regulations 2019 and The Zimbabwe (Sanctions) (EU Exit) Regulations 2019. Please refer to the Sanctions links to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

TN208

The export of goods relating to chemical and biological weapons; crude oil and natural gas equipment; aviation fuel and aviation fuel additives; Electricity production; Gold and precious metals or diamonds; luxury goods; internal repression goods and technology; interception and monitoring goods and technology to or for use in Syria 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.

TN210

The export internal repression goods and technology; goods which could be used for migrant smuggling and human trafficking to or for use in Libya 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.

TN211

The export of energy-related goods for use in Russia and infrastructure-related goods and technology to Crimea 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.

TN702

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:
(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or
(b) for use in Crimea or Sevastopol.
The 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.
When 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.

Measures and restrictions for exporting from the UK under the UKGT

Measures for United States
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 - Waste Conditions 01/01/2021 Footnotes
Export control Conditions 01/01/2021 EX001
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.

TN205

The export of internal repression items (as well as related activities) are controlled by The Republic of Belarus (Sanctions) (EU Exit) Regulations 2019, The Burma (Sanctions) (EU Exit) Regulations 2019, The Iran (Sanctions) (Human Rights) (EU Exit) Regulations 2019, The Libya (Sanctions) (EU Exit) Regulations 2019, The Syria (Sanctions) (EU Exit) Regulations 2019, The Venezuela (Sanctions) (EU Exit) Regulations 2019 and The Zimbabwe (Sanctions) (EU Exit) Regulations 2019. Please refer to the Sanctions links to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

TN208

The export of goods relating to chemical and biological weapons; crude oil and natural gas equipment; aviation fuel and aviation fuel additives; Electricity production; Gold and precious metals or diamonds; luxury goods; internal repression goods and technology; interception and monitoring goods and technology to or for use in Syria 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.

TN210

The export internal repression goods and technology; goods which could be used for migrant smuggling and human trafficking to or for use in Libya 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.

TN211

The export of energy-related goods for use in Russia and infrastructure-related goods and technology to Crimea 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.

TN702

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:
(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or
(b) for use in Crimea or Sevastopol.
The 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.
When 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.

Value added tax for All countries

Code Description
03020

UK VAT standard rate

Restriction on entry into free circulation for All countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
L100 Import certificate/licence/document: Import licence "controlled substances" (ozone), issued by the Commission Import/export allowed after control
Y902 Particular provisions: Goods other than those described in the OZ footnotes linked to the measure Import/export allowed after control
  No document provided Import/export not allowed after control

Restriction on entry into free circulation for All countries

Code Description
CD591

If the declared goods are described in the “OZ” footnotes linked to the measure, an import authorisation is required in compliance with Article 15 of Regulation (EC) Num. 1005/2009 (O.J. L 286)

OZ007

Goods containing or relying on ozone depleting substances

Import control - waste for All countries

E: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
C672 Other certificates: Information document accompanying shipments of waste as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 18 and Annex VII Import/export allowed after control
C669 Other certificates: Notification document as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) - Article 4 and Annex IA Import/export allowed after control
Y923 Particular provisions: Product not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) Import/export allowed after control
  20.00 kg Import/export allowed after control
  Condition not fulfilled Import/export not allowed after control
I: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
C672 Other certificates: Information document accompanying shipments of waste as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 18 and Annex VII Import/export allowed after control
C670 Other certificates: Movement document as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 4 and Annex IB Import/export allowed after control
Y923 Particular provisions: Product not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) Import/export allowed after control
  20.00 kg Import/export allowed after control
  Condition not fulfilled Import/export not allowed after control

Import control - waste for All countries

Code Description
CD572

The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006 shall be subject to the procedure of prior written notification and consent.

CD573

The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006 shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg

CD574

If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006.

CD577

The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006) to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg.

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 - Waste for All third countries

E: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
C672 Other certificates: Information document accompanying shipments of waste as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 18 and Annex VII Import/export allowed after control
C669 Other certificates: Notification document as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) - Article 4 and Annex IA Import/export allowed after control
Y923 Particular provisions: Product not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) Import/export allowed after control
  20.00 kg Import/export allowed after control
  Condition not fulfilled Import/export not allowed after control
I: The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document
Document code Requirement Action
C672 Other certificates: Information document accompanying shipments of waste as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 18 and Annex VII Import/export allowed after control
C670 Other certificates: Movement document as mentioned in Regulation (EC) No 1013/2006 (OJ L 190) – Article 4 and Annex IB Import/export allowed after control
Y923 Particular provisions: Product not subjected to the provisions of Regulation (EC) No 1013/2006 (OJ L 190) Import/export allowed after control
  20.00 kg Import/export allowed after control
  Condition not fulfilled Import/export not allowed after control

Export control - Waste for All third countries

Code Description
CD572

The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006 shall be subject to the procedure of prior written notification and consent.

CD573

The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006 shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg

CD574

If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006.

CD576

Exports from the Community of the wastes, listed in Article 36 of Regulation (EC) No 1013/2006, are prohibited if they are destined for recovery in countries to which the OECD Decision does not apply (C(2001)107/Final of the OECD Council concerning the revision of Decision C(92)39/Final on control of transboundary movements of wastes destined for recovery operations).

CD577

The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006) to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg.

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 a licence is not required 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.

Last updated: 12 April 2021 View latest amendments