Balloons with or without LED lights (Tariff notice 9)
Check the tariff classification for balloons with or without LED lights.
New explanatory notes
A was published on 15 November 2023.
Explanatory Notes to the Combined Nomenclature of the European Union (C/2023/916).
This is considered a change in Northern Ireland practice.
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory Notes to the Combined Nomenclature of the European Union are hereby amended as follows:
9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.
On page 414, the eighth paragraph is replaced by the following text:
바카라 사이트楽imple balloons, whether or not with LED lights lasting for a short period, for example 24 hours, and whether or not with an inscription identifying an occasion, for example, 바카라 사이트淢erry Christmas바카라 사이트�, 바카라 사이트淗appy Birthday바카라 사이트�, are excluded from this heading (classification as 바카라 사이트渙ther toys바카라 사이트� under heading 9503), see also Commission Regulation (EC) No 442/2000 and the judgment of the Court of Justice of the European Union in Case C-14/05.바카라 사이트�
Contact details
Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.