New vehicles of Chapter 87 (Tariff notice 3)
Check the tariff classification for new vehicles of Chapter 87.
New explanatory notes
A new was published on 13 January 2025.
Explanatory Notes to the Combined Nomenclature of the European Union.
(C/2025/330)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
Chapter 87
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 amended as follows:
On page 374, in the explanatory note to Chapter 87, 바카라 사이트榁ehicles other than railway or tramway rolling stock, and parts and accessories thereof바카라 사이트�, 바카라 사이트楪eneral바카라 사이트� points 1 and 2 are replaced by the following:
- Throughout Chapter 87 of the Combined Nomenclature, 바카라 사이트渘ew vehicles바카라 사이트� means:
(a) vehicles which have not been permanently registered for more than 6 months, regardless of the number of kilometres they have been driven, or
(b) vehicles which have not been driven for more than 6000 kilometres, regardless of the time they have been permanently registered.
Temporary registration of the vehicles for the purpose of transport to the place where they will be permanently registered is not considered as permanent registration.
2. Throughout Chapter 87 of the Combined Nomenclature, 바카라 사이트渦sed vehicles바카라 사이트� means vehicles which do not fulfil the definition of 바카라 사이트渘ew바카라 사이트� vehicles under point 1.
Contact details
Tariff Classification
Customs Policy & Strategy
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London
E20 1HZ
贰尘补颈濒:听tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.