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Commodity 8714995099

• Commodity: 8714995099
• Classification: Derailleur gears > Other > Other
• Commodity valid from: 1 January 2020
• Supplementary unit:

  There are no supplementary unit measures assigned to this commodity

  What are supplementary units?

  Supplementary units are used when an additional measurement unit is needed on customs declarations. For example: the quantity of the products as well as the weight in kilograms.;
• Date of trade: 2 June 2026
• Date of trade: Change

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Contents

Importing into Northern Ireland

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Import duties

The table below lists the import duties that apply to the import of commodity 8714995099.

Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 8714 9950 99

Click on a measure type to find out more about the measure and the preference code to be used on declarations.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	Third country duty	4.70%		R2261/98
CARIFORUM (1033) excluding Haiti	Tariff preference	0.00%		D0805/08
Central America (2200)	Tariff preference	0.00%		D0734/12
EEA - European Economic Area (2012)	Tariff preference	0.00%	Conditions	D0001/94	CD303
EU-Canada agreement: re-imported goods (1006)	Tariff preference	0.00%	Conditions	D0037/17	CD727
EU-Switzerland agreement: re-imported goods (1007)	Tariff preference	0.00%	Conditions	R2840/72	CD500
Eastern and Southern Africa States (1034)	Tariff preference	0.00%		D0196/12
GSP - General arrangements (2020) excluding India	Tariff preference	1.20%		R0978/12
GSP+ (incentive arrangement for sustainable development and good governance) (2027)	Tariff preference	0.00%		R0978/12
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)	Tariff preference	0.00%		R0978/12
Mercosur (5500)	Tariff preference	3.70%	Conditions	D0183/26
OCTs (Overseas Countries and Territories) (2080)	Tariff preference	0.00%		D1764/21
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. (2000)	Tariff preference	0.00%		D2022/25	TM904
SADC EPA (1035)	Tariff preference	0.00%		D1623/16
Albania (AL)	Tariff preference	0.00%		D0332/09
Algeria (DZ)	Tariff preference	0.00%		D0690/05
Andorra (AD)	Customs Union Duty	0.00%		D0680/90
Bosnia and Herzegovina (BA)	Tariff preference	0.00%		D0474/08
Cameroon (CM)	Tariff preference	0.00%		D0152/09
Canada (CA)	Tariff preference	0.00%		D0037/17
Ceuta (XC)	Tariff preference	0.00%		A0001/85
Chile (CL)	Tariff preference	0.00%		D3016/24
Colombia (CO)	Tariff preference	0.00%		D0735/12
Ecuador (EC)	Tariff preference	0.00%		D2369/16
Egypt (EG)	Tariff preference	0.00%		D0635/04
Faroe Islands (FO)	Tariff preference	0.00%		D0126/97
Fiji (FJ)	Tariff preference	0.00%		D0729/09
Georgia (GE)	Tariff preference	0.00%		D0494/14
Ghana (GH)	Tariff preference	0.00%		D1850/16
Israel (IL)	Tariff preference	0.00%	Conditions	D0855/09	CD906
Ivory Coast (CI)	Tariff preference	0.00%		D0156/09
Japan (JP)	Tariff preference	0.00%		D1907/18
Jordan (JO)	Tariff preference	0.00%		D0357/02
Kenya (KE)	Tariff preference	0.00%		D1647/24
Korea, Republic of (South Korea) (KR)	Tariff preference	0.00%		D0265/11
Kosovo (XK)	Tariff preference	0.00%		D0342/16
Lebanon (LB)	Tariff preference	0.00%		D0356/06
Macedonia (Former Yugoslav Republic of) (MK)	Tariff preference	0.00%		D0239/04
Melilla (XL)	Tariff preference	0.00%		A0001/85
Mexico (MX)	Tariff preference	0.00%		D0415/00
Moldova, Republic of (MD)	Tariff preference	0.00%		D0492/14
Montenegro (ME)	Tariff preference	0.00%		D0224/10
Morocco (MA)	Tariff preference	0.00%		D0204/00
New Zealand (NZ)	Tariff preference	0.00%		D0244/24
Occupied palestinian Territory (PS)	Tariff preference	0.00%		D0430/97
Papua New Guinea (PG)	Tariff preference	0.00%		D0729/09
Peru (PE)	Tariff preference	0.00%		D0735/12
Samoa (WS)	Tariff preference	0.00%		D0729/09
San Marino (SM)	Customs Union Duty	0.00%		D0245/02
Serbia (XS)	Tariff preference	0.00%		D0036/10
Singapore (SG)	Tariff preference	0.00%		D1875/19
Solomon Islands (SB)	Tariff preference	0.00%		D0729/09
South Africa (ZA)	Tariff preference	0.00%		D1623/16
Switzerland (CH)	Tariff preference	0.00%		R2840/72
Syria (SY)	Tariff preference	0.00%		R2216/78
Tunisia (TN)	Tariff preference	0.00%		D0238/98
Türkiye (TR)	Customs Union Duty	0.00%		D0142/96
Ukraine (UA)	Tariff preference	0.00%		D0295/14
United Kingdom (excluding Northern Ireland) (GB)	Tariff preference	0.00%		D2253/20
Viet Nam (VN)	Tariff preference	0.00%		D0753/20

Trade remedies, safeguards and retaliatory duties

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011) excluding China	Anti-dumping/countervailing statistic			R1036/16
China (CN)	Anti-dumping/countervailing review			I0299/14
China (CN)	Definitive anti-dumping duty Additional code: 8031 PROWEN BIKES S.L., Poligono Industrial La Viñuela, 55 (14900-Lucena) Córdoba, Spain	0.00%		D0671/26
China (CN)	Definitive anti-dumping duty Additional code: 8062 NIKOS MANIATOPOULOS S.A., Kosti Palama & Solonos, EL-26504 Agios Vasileios-Patras	0.00%		D0304/11
China (CN)	Definitive anti-dumping duty Additional code: 8065 Arcade Cycles 41 rue Pierre Allut, Parc Eco 85-2, 85000 La Roche-sur-Yon, France	0.00%		D0447/97
China (CN)	Definitive anti-dumping duty Additional code: 8068 Cicli Esperia S.p.a., Viale Enzo Ferrari 8/10/12, IT-30014 Cavarzere (VE)	0.00%		D0447/97
China (CN)	Definitive anti-dumping duty Additional code: 8069 Orbea S. Coop Ltd, Poligono Industrial Goitondo s/n, ES- 48269 Mallabia- Bizkaia	0.00%		D0447/97
China (CN)	Definitive anti-dumping duty Additional code: 8073 Van den Berghe N. V., Industriepark Noord 24, BE-9100 Sint- Niklaas	0.00%		D0447/97
China (CN)	Definitive anti-dumping duty Additional code: 8075 Alpina di Montevecchi Manolo & C. S.A.S., Via Archimede 485, IT-47521 Cesena (FO)	0.00%		I0097/04
China (CN)	Definitive anti-dumping duty Additional code: 8078 Jan Janssen Fietsen B.V., Voltweg 11, NL- 4631SR Hoogerheide	0.00%		D0447/97
China (CN)	Definitive anti-dumping duty Additional code: 8079 F.I.V. Edoardo Bianchi S.p.a., Via delle Battaglie 5, IT-24047 Treviglio (BG)	0.00%		D0447/97
China (CN)	Definitive anti-dumping duty Additional code: 8080 Etablissements Savoye et Cie, Rue de l'industrie, FR- 01470 Serrières de Briord	0.00%		D0447/97
China (CN)	Definitive anti-dumping duty Additional code: 8082 Órbita-Bicicletas Portuguesas Lda, Rua da Fonta Nova 616, -Povoa da Carvalha, PT-3750- 720 Recardães	0.00%		D0447/97
China (CN)	Definitive anti-dumping duty Additional code: 8084 Schiano S.r.l., Via Viggiano 44, IT - 80020 Frattaminore (NA)	0.00%		D0447/97
China (CN)	Definitive anti-dumping duty Additional code: 8085 Decathlon Produzione Italia S.r.l. Via Buonarroti, 39 IT - 20145 Milano (MI)	0.00%		I0291/09
China (CN)	Definitive anti-dumping duty Additional code: 8088 Denver S.r.l., Via Primo Maggio 32, IT-12025 Dronero (CN)	0.00%		D0447/97
China (CN)	Definitive anti-dumping duty Additional code: 8091 Azor Bike BV Marconistraat 7A NL - 7903 AG Hoogeveen	0.00%		D0115/98
China (CN)	Definitive anti-dumping duty Additional code: 8296 Inter bike — Importação e Exportação Lda, Zona Industrial de Vagos Lote 27, PO Box 132, PT- 3840 385 Vagos	0.00%		D0108/01
China (CN)	Definitive anti-dumping duty Additional code: 8328 Giant Europe Manufacturing B.V., Pascallaan 66, NL- 8218 Lelystad	0.00%		D0366/98
China (CN)	Definitive anti-dumping duty Additional code: 8490 Exempted parties: From 20.12.2011: ZPG GmbH & Co. KG, Ludwig-Hüttner Straße 5-7, D - 95679 Waldershof	0.00%		I0298/99
China (CN)	Definitive anti-dumping duty Additional code: 8491 Thompson, Lessensestraat 110, BE - 9500 Geraardsbergen	0.00%		D0684/98
China (CN)	Definitive anti-dumping duty Additional code: 8522 Flanders NV, Daalkouterlaan 1, BE - 9550 Herzele	0.00%		D0115/98
China (CN)	Definitive anti-dumping duty Additional code: 8523 Ghost-Bikes GmbH, An der Tongrube 3, DE-95652 Waldsassen	0.00%		I0291/09
China (CN)	Definitive anti-dumping duty Additional code: 8524 Kurt Gudereit GmbH & Co. KG Fahrradfabrik, Am Strebkamp 14, DE - 33607 Bielefeld	0.00%		D0115/98
China (CN)	Definitive anti-dumping duty Additional code: 8604 Giubilato Cicli S.r.l., Via Pavane 6/A, IT- 36065 Mussolente (VI)	0.00%		D0776/04
China (CN)	Definitive anti-dumping duty Additional code: 8609 Koninklijke Gazelle BV Wilhelminaweg 8 NL-6951 BP Dieren	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: 8612 Tecno Bike S.r.l., Via del Lavoro 22, IT - 61029 Canavaccio di Urbino (PU)	0.00%		I0097/04
China (CN)	Definitive anti-dumping duty Additional code: 8748 All Bike' s S.r.l., Via Caduti sul don 15, IT-12020 Villar S. Costanzo (CN)	0.00%		D0115/98
China (CN)	Definitive anti-dumping duty Additional code: 8749 Bikkel Bikes Group BV Magnesiumstraat 45, NL-6031RV Nederweert	0.00%		D0366/98
China (CN)	Definitive anti-dumping duty Additional code: 8750 Ludo N.V., Karel Van Miertstraat 7, BE - 3070 Kortenberg	0.00%		D0366/98
China (CN)	Definitive anti-dumping duty Additional code: 8768 Cyclopodilatiki S. A., Minotavrou 16, EL- 54627 Thessaloniki	0.00%		D0684/98
China (CN)	Definitive anti-dumping duty Additional code: 8835 Bicycle parts for use in the assembly of cycles with an auxiliary motor	0.00%	Conditions	R0512/13	CD660
China (CN)	Anti-dumping/countervailing duty - Pending collection Additional code: 88AX CORRATEC S.R.L. Ovidiu Cotrus str., Nr. 28, Cladirea C2, Județ Timiş, 300514 Timisoara, Romania	48.50%		D0671/26	TM552
China (CN)	Anti-dumping/countervailing duty - Pending collection Additional code: 88AY SPORT LIFESTYLE S.L. Calle Travesía de la Industria No. 20, 33401 Avilés (Asturias), Spain	48.50%		D0671/26	TM552
China (CN)	Definitive anti-dumping duty Additional code: 8900 Other	48.50%		R0088/97
China (CN)	Definitive anti-dumping duty Additional code: 8973 Fahrradfabrik Schauff GmbH & Co. KG, Wässerscheidt 56, DE - 53424 Remagen	0.00%		D0115/98
China (CN)	Definitive anti-dumping duty Additional code: 8979 W.S.B. Hi-Tech Bicycle Europe B.V., De Roef 15, NL - 9206AK Drachten	0.00%		D0115/98
China (CN)	Definitive anti-dumping duty Additional code: 8983 Mandelli s.r.l. Via Tommaso Grossi 5, IT-20841 Carate Brianza (MB)	0.00%		D0115/98
China (CN)	Definitive anti-dumping duty Additional code: 899I Adrisport sas 7 Z.A. de Bellevue, 56390 Colpo, France	0.00%		D0110/25
China (CN)	Definitive anti-dumping duty Additional code: 899M Delta Sport Sp. z o.o. Strzała, ul. Zamiejska 17 PL - 08-199 Siedlce	0.00%		D0110/25
China (CN)	Definitive anti-dumping duty Additional code: 89AZ New Cycle GmbH An der Schmiede 4, 26135 Oldenburg, Germany	0.00%		D0671/26
China (CN)	Anti-dumping/countervailing duty - Pending collection Additional code: 89MG Pon Bike Lithuania, UAB, Pramonės pr. 13A, Kėdainiai, LT-57242, Lithuania	48.50%		D0671/26	TM552
China (CN)	Definitive anti-dumping duty Additional code: A045 Exempted parties: From 29.09.99: Simplon Fahrrad GmbH - Oberer Achdamm 22 - A-6971 Hard - Austria.	0.00%		D0134/02
China (CN)	Definitive anti-dumping duty Additional code: A087 Exempted parties: From 10.08.05: Bottecchia Cicli Srl - Viale Enzo Ferrari, 15/17 - I-30014 Cavarzere (VE) - IT	0.00%		I0195/05
China (CN)	Definitive anti-dumping duty Additional code: A088 Cicli Adriatica S.r.l., Uninominale Via Toscana 13, IT- 61122 Pesaro (PS)	0.00%		D0606/02
China (CN)	Definitive anti-dumping duty Additional code: A090 Intersens Bikes & Parts B.V., Bedrijvenpark Twente 170, NL-7602KE Almelo	0.00%		D0134/02
China (CN)	Definitive anti-dumping duty Additional code: A162 F.lli Zanoni S.r.l., Via Castiglioni 27, IT- 20010 Arluno (MI)	0.00%		D0606/02
China (CN)	Definitive anti-dumping duty Additional code: A163 Speedcross s.r.l., Corso Italia 20, IT-20020 Vanzaghello (MI)	0.00%		D0134/02
China (CN)	Definitive anti-dumping duty Additional code: A167 Cicli Olympia S.r.l., Via Galileo Galilei 12/A, IT-35028 Piove di Sacco (PD)	0.00%		D0134/02
China (CN)	Definitive anti-dumping duty Additional code: A168 EGC s.r.l., Corso Ventidue Marzo 32/1 - 20135 Milano (MI) - IT	0.00%		D0134/02
China (CN)	Definitive anti-dumping duty Additional code: A201 Kokotis A. Bros S.A., 5th klm of Larissa- Falani, EL-41500 Larissa	0.00%		D0134/02
China (CN)	Definitive anti-dumping duty Additional code: A221 GTA MY BICYCLE s.r.l, Via Galileo Galilei, 11 - 35020 Codevigo (PD), Italy	0.00%		D0606/02
China (CN)	Definitive anti-dumping duty Additional code: A227 IKO Sportartikel Handels GmbH, Kufsteiner Strasse 72, DE -83064 Raubling	0.00%		D0134/02
China (CN)	Definitive anti-dumping duty Additional code: A232 Fabbrica Biciclette Trubbiani S.r.l., Via Arno,1, Santa Maria in Selva, IT- 62010 Treia (MC)	0.00%		I0195/05
China (CN)	Definitive anti-dumping duty Additional code: A233 VICINI di Vicini Ottavio e Figli s.n.c., via dell'Artigianato 284, IT-47521 Cesena (FO)	0.00%		D0134/02
China (CN)	Definitive anti-dumping duty Additional code: A247 AT Zweirad GmbH, Zur Steinkuhle 2, DE- 48341 Altenberge	0.00%		D0606/02
China (CN)	Definitive anti-dumping duty Additional code: A271 Cicli Lombardo S. p.a., Via Roma 169, IT- 91012 Buseto Palizollo (TP)	0.00%		I0186/06
China (CN)	Definitive anti-dumping duty Additional code: A288 Exempted parties: Paul Lange & Co. OHG Hofener Strasse 114 D-70732 Stuttgart	0.00%		D0606/02
China (CN)	Definitive anti-dumping duty Additional code: A320 RGVS Ibérica Unipessoal Lda, Rua Central de Mandim- Barca, Castelo da Maia, PT-4475-023 Maia	0.00%		D0606/02
China (CN)	Definitive anti-dumping duty Additional code: A326 Cicli Casadei S.r.l., Via dei Mestieri 23, IT-44020 Frazione: San Giuseppe, Comacchio (FE)	0.00%		D0606/02
China (CN)	Definitive anti-dumping duty Additional code: A327 Dino Bikes S.p.a., Via Cuneo 11, IT- 12011 Borgo San Dalmazzo (CN)	0.00%		D0606/02
China (CN)	Definitive anti-dumping duty Additional code: A346 Exempted parties: From 01.09.2001: Diamant Fahrradwerke GmbH Schönaicher Strasse 1 D-09232 Hartmannsdorf - DE	0.00%		D0606/02
China (CN)	Definitive anti-dumping duty Additional code: A359 Biciclasse C.S.-S.r.l., Localita' Staglioni Area Industriale SNC, IT- 84020 Oliveto Citra (SA)	0.00%		D0899/03
China (CN)	Definitive anti-dumping duty Additional code: A360 G.F.M. Bike di Franco Ingarao, Contrada Consolazione, IT- 94011 Agira (EN)	0.00%		D0899/03
China (CN)	Definitive anti-dumping duty Additional code: A377 F.A.A.C. s.n.c. di Sbrissa F.lli & C., Via Monte Antelao 11, IT-31037 Loria (TV)	0.00%		D0899/03
China (CN)	Definitive anti-dumping duty Additional code: A384 Toim S.L., Calle Rio Jarama 90, Poligono Industrial de Toledo, ES-45007 Toledo	0.00%		D0899/03
China (CN)	Definitive anti-dumping duty Additional code: A402 Cicli Roveco di Veronese Paolo & C. S.A.S. Via Umberto I n.508 I - 45023 Costa Di Rovigo	0.00%		D0899/03
China (CN)	Definitive anti-dumping duty Additional code: A403 Telai Olagnero S.r.l., Strada Valle Maira 141, IT-12020 Roccabruna (CN)	0.00%		D0899/03
China (CN)	Definitive anti-dumping duty Additional code: A412 Atala S.p.A., Via della Guerrina 108, IT-20900, Monza (MB)	0.00%		D0899/03
China (CN)	Definitive anti-dumping duty Additional code: A413 Norta N.V., Stradsestraat 39, BE - 2250 Olen	0.00%		D0899/03
China (CN)	Definitive anti-dumping duty Additional code: A415 Böttcher Fahrräder GmbH, Waldstraße 3, DE- 25746 Wesseln	0.00%		D0899/03
China (CN)	Definitive anti-dumping duty Additional code: A432 Star Due S.r.l., Via De Gasperi 55, IT-31010 Frazione: Coste, Maser (TV)	0.00%		D0776/04
China (CN)	Definitive anti-dumping duty Additional code: A436 Motomur S.L., Avda. Castillo de la asomada 6, ES-30120 El Palmar (Murcia)	0.00%		D0776/04
China (CN)	Definitive anti-dumping duty Additional code: A445 Star Ciclo, Montagem Comercializaçaõ de Bicicletas Lda, Zona industrial de Barro 402, PT-3750-353 Águeda	0.00%		D0776/04
China (CN)	Definitive anti-dumping duty Additional code: A469 KETTLER Alu-Rad GmbH, Longericher Straße 2, D - 50739 Köln	0.00%		D0776/04
China (CN)	Definitive anti-dumping duty Additional code: A485 Exempted parties from 20.12.2011: SFM GmbH Strawinskystraße 27b D-90455 Nürnberg	0.00%		D0776/04
China (CN)	Definitive anti-dumping duty Additional code: A487 IMACYCLES- Acessorios Para Bicicletas e Motociclos LDA, Z.I. Oiã - Apartado 117 lote 5, PT-3770- 059 Oliveira do Bairro	0.00%		D0776/04
China (CN)	Definitive anti-dumping duty Additional code: A533 Special Bike Società Cooperativa, Via Nizza 20, IT-71042, Cerignola (FG)	0.00%		D0048/09
China (CN)	Definitive anti-dumping duty Additional code: A534 Exempted parties from 1.5.2004 : Accell Hunland Kft. Parkóló tér 1, H-1059 Tószeq	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A535 BELVE s.r.o., Holubyho 295, SK- 916 01 Stará Turá	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: A536 Bike Fun International s.r.o., Areál Tatry 1445/2, CZ -74221 Kopřivnice	0.00%		I0291/09
China (CN)	Definitive anti-dumping duty Additional code: A537 Exempted parties from 1.5.2004 : BPS Bicycle Industrial s.r.o. Šumavská 779/2, CZ-78701 Šumperk	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A539 IB Sp. z o.o. Zakład Pracy Chronionej, ul. Miłośników Podhala 1, PL-34-425 Biały Dunajec	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A540 Ideal Europe Sp. z. o.o., Ul. Bohaterów walk nad bzurą 2, PL-99- 300 Kutno	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A542 Biuro Ekonomiczno-Handlowe Jan Zasada Sp. z o.o., ul. Fabryczna 6, PL-98-300 Wieluń	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A543 Exempted parties from 1.5.2004 : KROSS S.A. Ul. Leszno 46, PL-06-300 Przasnysz	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A545 Neuzer Kerékpar Kereskedelmi és Szolgáltató Kft., Mátyás király u. 45, HU-2500 Esztergom	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A546 OLPRAN Spol. s.r.o., Libušina 526/101, CZ-772-11 Olomouc- Chválkovice	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: A547 Exempted parties from 1.5.2004 : UAB Baltik Vairas Pramonės g. 3, LT-78138 Śiauliai	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A548 Exempted parties from 1.5.2004 : FHMM Sp. z o.o. ul. Ciecholewicka 29, PL - 55-120 Oborniki Śląskie	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A551 KELLYS BICYCLES s.r.o. Slnečná cesta 374 SK - 922 01 Veľké Orvište	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A552 Master Bike s.r.o., Sadová 2205/2, CZ -789 01 Zábřeh	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A553 Novus Bike s.r.o., Vančurova 2985/20, CZ-746 01 Předměstí Opava	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A554 Exempted parties from 1.5.2004 : Olimpia Kerékpár Kft. Ostorhegy u. 4, H - 1164 Budapest	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A555 Csepel Bicycle Manufacturing and Sales Company LTD. Duna Lejáró 7 H - 1211 Budapest	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A556 UNIBIKE K. Orłowska, P. Drobotowski Sp.J., ul. Przemysłowa 28B, PL-85-758 Bydgoszcz	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A557 KENZEL s.r.o., Novozámocká 182, SK - 947 01 Hurbanovo	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A558 4Ever s.r.o., Moravská 842, Butovice, CZ-742 13 Studénka	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A565 Romet Sp. Z o.o., Podgrodzie 32 C, PL-39-200 Dębica	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: A566 Zweirad Paulsen, Industriestraße 30, DE - 49565 Bramsche	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A571 Sprick Rowery Sp. z o.o. ul. Zachodnia 76 PL-66-200 Świebodzin	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A576 Belgian Cycling Factory NV Beverlosesteenweg 85, B -3583 Beringen	0.00%		D0022/06
China (CN)	Definitive anti-dumping duty Additional code: A586 Tolin Przedsiebiorstwo Prywatne Jerzy Topolski, Łeg Witoszyn 5a, PL-87-811 Fabianki	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: A589 Bike Mate s.r.o. Dlhá 248/43, SK - 905 01 Senica	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: A605 Bohemia Bike a.s. Pujmanové 1753/10a Nusle CZ - 140 00 Praha 4	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: A616 Koliken MAGYAR- CSEH és SZLOVÁK Kereskedelmi Korlátolt Felelősségű Társaság, Széchenyi u. 103, HU-6400 Kiskunhalas	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: A630 CULT d.o.o., Tržaška cesta 77, SI-1370 Logatec	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: A662 Credat Industries a.s., Priemyselný areál 3415, SK-946 03 Kolárovo	0.00%		I0291/09
China (CN)	Definitive anti-dumping duty Additional code: A664 Maxbike, s.r.o. Navrátilova 1241/3, 721 00, Ostrava – Czechia	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: A668 PFIFF Vertriebs GmbH, Wilhelmstrasse 49-51, DE-49610 Quakenbrück	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: A686 Cycling Sports Group Europe B.V. Hanzepoort 27 NL - 7575 DB Oldenzaal	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: A697 Artur Nowak Firma WielobranżMexller, ul. Romera 4/20, PL - 42-215 Częstochowa	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: A726 Unibike OEM Factory S.A. Parque Empresarial de Soza B, Lt 3,4,10,11 - 3840 342 Soza-Vagos, Portugal	0.00%		D0772/06
China (CN)	Definitive anti-dumping duty Additional code: A730 Alubike - Bicicletas, S.A. Zona Industrial de Aveiro Sul, lote 11, Mamodeiro, Aveiro Concelho, Freguesia, PT - 3810 783 Aveiro	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A732 Bonaventure BVBA Stoomtuigstraat 16 B-8830 Hooglede	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A737 Prestige Rijwielen NV Zuiderdijk 25, B - 9230 Wetteren	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A745 Skeppshultcykeln AB Storgatan 78 SE-333 03 Skeppshult	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A746 TRENGA DE Vertriebs GmbH Grossmoordamm 63-67 DE-21079 Hamburg	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A774 Stevens Vertriebs GmbH Asbrookdamm 35 DE - 22115 Hamburg	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A776 Ing. Jaromír Březina Foglarova 2896/11, CZ - 787 01 Šumperk	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A777 Goldbike - Industria de Bicicletas Lda, Rua das Flores, PT- 3780 594 Poutena- Vilarinho do Bairro, Anadia	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A778 Puky GmbH & Co. KG Fortunastraße 11 DE-42489 Wülfrath	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A781 Look Cycle International SA 27, rue du Docteur Léveillé F-58000 Nevers	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A794 TG Supplies GmbH Gablonzer Straße 10 DE-76185 Karlsruhe	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A810 CROSS Ltd 1 Hadji Dimitar Street BG - 3400 Montana	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A811 Balkanvelo AD, Mizia Boulevard 1, BG-5500 Lovech	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A812 Maxcom, Golyamokonarsko Shose Str. 1, BG-4204 Tsaratsovo, Plovdiv	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A813 Leader-96 Ltd, 3 Vazrazhdane str., BG-4140 Rogosh	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A814 Velomania Ltd. Dimitar Nestorov Street bl. 120, BG - 1612 Sofia	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A815 Robifir Bike LTD, Kosta Bosilkov Street 3A, BG- 2700 Blagoevgrad	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A817 Eurosport DHS SA, Santuhalm Street 35A, RO – 330004 Judet Hunedoara Deva	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A824 F.lli Schiano S.r.l., Via Ferdinando Del Carretto 26, IT-80133 Napoli (NA)	0.00%		I0291/09
China (CN)	Definitive anti-dumping duty Additional code: A825 Helkama Velox Oy Santalantie 22 FI - 10960 Hanko Pohjoinen	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A826 L’Avenir 2.0 BV, Posthoornstraat 1, B - 2500 Lier	0.00%		D0260/08
China (CN)	Definitive anti-dumping duty Additional code: A838 KOVL spol. sro., Choceradská 3042/20, CZ-14100 Praha 4	0.00%		D0048/09
China (CN)	Definitive anti-dumping duty Additional code: A849 Euro Bike Products ul. Ostrowska 498, 498A PL - 61-324 Poznań	0.00%		D0048/09
China (CN)	Definitive anti-dumping duty Additional code: A856 Canyon Bicycles GmbH Karl-Tesche-Str. 12 D - 56073 Koblenz	0.00%		D0048/09
China (CN)	Definitive anti-dumping duty Additional code: A894 Winora Staiger GmbH Max-Planck-Strasse 6 D-97526 Sennfeld	0.00%		D0867/09
China (CN)	Definitive anti-dumping duty Additional code: A896 S.C. Madirom Prod S.r.l., Strada Ştefan Procopiu 1, RO-300647 Timişoara, Judeţ Timiş	0.00%		D0867/09
China (CN)	Definitive anti-dumping duty Additional code: A897 ROSE Bikes GmbH, Schersweide 4, DE-46395 Bocholt	0.00%		D0867/09
China (CN)	Definitive anti-dumping duty Additional code: A963 Wilier Triestina S.p.a., Via Fratel M. Venzo 11, IT-36028 Rossano Veneto (VI)	0.00%		D0304/11
China (CN)	Definitive anti-dumping duty Additional code: A966 Skilledbike Sp. z o.o. Brzezna 420, PL-33-386 Podegrodzie	0.00%		D0876/11
China (CN)	Definitive anti-dumping duty Additional code: A967 Unicykel AB Aröds Industriväg 14 SE-42243 Hisings Backa	0.00%		D0876/11
China (CN)	Definitive anti-dumping duty Additional code: A968 JETLANE SAS 4, boulevard de Mons FR-59650 Villeneuve d'Ascq	0.00%		D0876/11
China (CN)	Definitive anti-dumping duty Additional code: A979 New Metelli di Metelli Maria Rosa & C. S.A.S., Via Trento 68, IT - 25030 Trenzano (BS)	0.00%		D0876/11
China (CN)	Definitive anti-dumping duty Additional code: A984 Blue Factory Team S.L., Calle Nicolás Copérnico 4, Elche Parque Empresarial, E - 03203 Elche, Alicante	0.00%		D0876/11
China (CN)	Definitive anti-dumping duty Additional code: A991 Maxtec Ltd., 1 Golyamokonarsko shose Str., BG - 4204 Tsaratsovo, Plovdiv	0.00%		D0876/11
China (CN)	Definitive anti-dumping duty Additional code: A993 Kwasny & Diekhöner GmbH Herforder Strasse 331 D - 33609 Bielefeld	0.00%		D0876/11
China (CN)	Definitive anti-dumping duty Additional code: B294 Etablissements Th. Brasseur S.A., Rue des Steppes 13, BE - 4000 Liège	0.00%		D0223/14
China (CN)	Definitive anti-dumping duty Additional code: B934 c2g-engineering GmbH Schlesische Straße 27 D - 10997 Berlin	0.00%		D2362/15
China (CN)	Definitive anti-dumping duty Additional code: B935 Longway Poland Sp. z o.o., ul. Parzniewska 4A, PL - 05-800 Pruszków	0.00%		D2362/15
China (CN)	Definitive anti-dumping duty Additional code: B936 BBF Bike GmbH Carena Allee 8 D - 15366 Hoppegarten	0.00%		D2362/15
China (CN)	Definitive anti-dumping duty Additional code: B960 In Cycles – Montagem e Comércio de Bicicletas, Lda Parque Empresarial Levipor EN 1 3780-394 Malaposta-Anadia – Portugal	0.00%		D0322/17
China (CN)	Definitive anti-dumping duty Additional code: B963 PANEX DINAMIC d.o.o. Dr. Tome Bratkoviča 1, 4000 Čakovec, HR	0.00%		D0322/17
China (CN)	Definitive anti-dumping duty Additional code: C001 CICLI EUROPA S.R.L. 34 Via portella Bifuto I-93017 San Cataldo (CL)	0.00%		D0322/17
China (CN)	Definitive anti-dumping duty Additional code: C002 OLYMPIQUE SARL, ZA Les Epalits, F - 42610 Saint-Romain-le-Puy	0.00%		D0322/17
China (CN)	Definitive anti-dumping duty Additional code: C003 Interbike Spółka z.o.o., ul. Śląska 6/5, PL-42-200 Częstochowa	0.00%		D0477/18
China (CN)	Definitive anti-dumping duty Additional code: C004 Accell Nederland B.V., Industrieweg 4, NL - 8444AR Heerenveen	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C005 Cycles France Loire, Avenue de l'industrie, FR - 42160 Saint-Cyprien	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C006 CYCLES LAPIERRE, 6-10 Rue Edmond Voisenet, FR - 21000 Dijon Cedex	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C007 Re-Cycles France, 161 Rue Gabriel Péri, FR - 10100 Romilly-sur-Seine, France	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C008 Cycleurope Sverige AB, c/o Monark AB, SE - 432 82 Varberg	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C009 Kalkhoff Werke GmbH Europa-Allee 26 DE - 49685 Emstek	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C010 Engelbert Meyer GmbH, Hauptstraße 31, DE - 49692 Cappeln	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C011 Esmaltina- Auto ciclos S.A., Rua do salgueiro 47, PT - 3780-103 Sangalhos	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C012 F.lli Masciaghi S.r.l., Via Gramsci 10, IT - 20900 Monza (MB)	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C013 KTM Fahrrad GmbH, Harlochner straße 13, AT - 5230 Mattighofen	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C014 Manufacture Française Du Cycle, 27 rue Marcel Brunelière, FR - 44270 Machecoul	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C015 MBM S.r.l., Via Emilia Levante 1671/73/75, IT - 47521 Cesena (FC)	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C016 Montana SRL, Via Domenico Rossi 70, IT - 12060 Magliano Alpi (CN)	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C017 Panther International GmbH, Alter Postweg 190, DE - 32584 Löhne	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C018 Promiles, 4 Boulevard de Mons, FR - 59650 Villeneuve d'Ascq	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C020 TNT Cycles S.L., C/Mosquerola 61-63, ES - 17180 Vilablareix (Girona)	0.00%		R0831/15
China (CN)	Definitive anti-dumping duty Additional code: C021 Kuisle & Kuisle GmbH Gewerbestrasse 14, DE-87675 Stötten	0.00%		D0322/17
China (CN)	Definitive anti-dumping duty Additional code: C053 Trans-Rower Roman Tylec Dąbie 54d, PL-39-311 Zdziarzec	0.00%		D0322/17
China (CN)	Definitive anti-dumping duty Additional code: C102 Uno Bike B.V., Bovendijk 213, NL-3045 PD Rotterdam	0.00%		D0477/18
China (CN)	Definitive anti-dumping duty Additional code: C128 Slavomir Sladek Velosprint S, Trnavská 40, SK-949 01 Nitra	0.00%		D0477/18
China (CN)	Definitive anti-dumping duty Additional code: C207 Kenstone Metal Company GmbH Am Maikamp 8-12, DE-32107 Bad Salzuflen	48.50%		D1409/20
China (CN)	Definitive anti-dumping duty Additional code: C307 Merida Polska Sp. z o.o., ul. Marii Skłodowskiej-Curie 35, PL-41-800 Zabrze	0.00%		D0588/20
China (CN)	Definitive anti-dumping duty Additional code: C481 FJ Bikes Europe, S.A. Parque Empresarial do Casarão Avenida das Ferragens, 579 3750-860 Borralha, Águeda, Portugal	0.00%		D0659/21
China (CN)	Definitive anti-dumping duty Additional code: C492 MOTOKIT Veiculos e Accesórios Lda, Rua Alto do Vale do Grou 36, PT - 3750-870 Borralha / Águeda	0.00%		D1461/22
China (CN)	Definitive anti-dumping duty Additional code: C527 FIRMA ADAM Adam Ziętek Muchy 56, PL - 63-524 Czajków	0.00%		D0505/22
China (CN)	Definitive anti-dumping duty Additional code: C549 Essential bicycle parts used in the assembly of vehicles other than cycles, whether or not fitted with an auxiliary motor	0.00%	Conditions	R1296/20	CD660
China (CN)	Definitive anti-dumping duty Additional code: C557 Berria Bike S.L. Calle Blasco de Garay 19 ES - 02600 Villarrobledo	0.00%		D1279/24
China (CN)	Definitive anti-dumping duty Additional code: C559 Northtec Sp. Z.o.o. ul. Dworcowa 15a PL - 43-502 Czechowice-Dziedzice	0.00%		D1461/22
China (CN)	Definitive anti-dumping duty Additional code: C560 Giant Gyártó Hungary Kft., Jedlik Ányos út 1, HU-3200 Gyöngyös	0.00%		D1461/22
China (CN)	Definitive anti-dumping duty Additional code: C720 Propain Bicycles GmbH Schachenstraße 15, 88267 Vogt - Germany	0.00%		D1431/23
China (CN)	Definitive anti-dumping duty Additional code: C860 Profil Bicycles CZ s.r.o. Hněvotín 31, CZ - 783 47 Hněvotín	0.00%		D1279/24
China (CN)	Definitive anti-dumping duty Additional code: C863 Decathlon sp. z o o. ul. Geodezyjna 76 PL - 03-290 Warszawa	0.00%		D1279/24
China (CN)	Definitive anti-dumping duty Additional code: C896 Cyclision s.r.o., Štefánikova 68, SK - 921 01 Piešťany	48.50%		D1279/24
China (CN)	Definitive anti-dumping duty Additional code: C991 Bicicletas Mendiz S.A. C/Zuazobidea 22, ES - 01015 Vitoria-Gasteiz (Álava-Araba)	48.50%		D1279/24
Türkiye (TR)	Anti-dumping/countervailing duty - Control			D0142/96	TM303

Import VAT and excise

• Excise duties are not chargeable on this commodity.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
Areas subject to VAT or Excise (1400)	Value added tax Standard rate	20.00%			03020

EU import controls

Country	Measure type	Conditions	Legal base	Footnotes
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4048 Means of transport more than 75 years old		R1210/03	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction does not apply to goods covered under additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions		R1210/03
North Korea (Democratic People’s Republic of Korea) (KP)	Import control on luxury goods	Conditions	R2062/17	Footnotes
Syria (SY)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4048 Means of transport more than 75 years old		R1332/13	TM572
Syria (SY)	Restriction on entry into free circulation Restriction does not apply to goods covered under additional code: 4098 Other than those mentioned in Regulation (EC) no 1332/2013 (OJ L 335): no restrictions		R1332/13
Ukraine (UA)	Import control	Conditions	R0692/14	CD967
Ukraine (UA)	Import control	Conditions	R0263/22	CD860

UK import controls

Country	Measure type	Conditions	Legal base	Footnotes
Belarus (BY)	Restriction on entry into free circulation	Conditions	2022 No. 748	SN031
Iran (IR)	Import control on restricted goods and technologies	Conditions	S.I. 2019/461
Iraq (IQ)	Restriction on entry into free circulation Restriction applies to goods covered under additional code: 4048 Means of transport more than 75 years old		S.I. 2020/707	TM570
Iraq (IQ)	Restriction on entry into free circulation Restriction does not apply to goods covered under additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions		S.I. 2020/707
Libya (LY)	Import control on restricted goods and technologies	Conditions	2020 No. 1665
North Korea (KP)	Import prohibition		S.I. 2019/411
North Korea (KP)	Import control on luxury goods	Conditions	S.I. 2019/411
Russia (RU)	Restriction on entry into free circulation	Conditions	2022 No. 748	SN033
Russia (RU)	Import control on restricted goods and technologies	Conditions	S.I. 2019/855
Syria (SY)	Restriction on entry into free circulation		S.I. 2019/792
Ukraine (UA)	Restriction on entry into free circulation	Conditions	S.I. 2022/395	SN008

Exporting from Northern Ireland

The commodity code for exporting and Intrastat reporting is 8714 9950.

UK export controls

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	DCMS Export Licence		Conditions	S.I. 2018/1186	PR017
All countries (1011)	Export control		Conditions	S.I. 2008/3231	EX001
Belarus (BY)	Restriction on export		Conditions	2022 No. 748	SN030
North Korea (KP)	Export control on restricted goods and technologies		Conditions	S.I. 2019/411	EX008
Russia (RU)	Restriction on export		Conditions	S.I. 2019/855	SN122

EU export controls

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All third countries (1008) excluding United Kingdom (excluding Northern Ireland)	Export control on cultural goods		Conditions	R0116/09	Footnotes
All third countries (1008)	Export authorization		Conditions	R1332/13	CD589
All third countries (1008)	Restriction on export Restriction applies to goods covered under additional code: 4048 Means of transport more than 75 years old			R1210/03	TM571
All third countries (1008)	Restriction on export Restriction does not apply to goods covered under additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions			R1210/03
Belarus (BY)	Export control on luxury goods		Conditions	R0765/06	CD929
North Korea (Democratic People’s Republic of Korea) (KP)	Export prohibition			R0285/18	TM888
North Korea (Democratic People’s Republic of Korea) (KP)	Export control on luxury goods		Conditions	R2062/17	Footnotes
Russian Federation (RU)	Export control on luxury goods		Conditions	R0833/14	CD863

Check duties and customs procedures for exporting goods

Find information about how to move goods from the UK to the rest of the world.

Use this service to check:

• rules and restrictions
• tax and duty rates
• what exporting documents you need

This service is only available in the UK due to licencing restrictions;

Check how to export commodity goods (link opens in new tab)

Preferential rules of origin

To view rules of origin, select a country with which the EU has a trade agreement from the list above.

Non-preferential rules of origin

The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (opens in new tab)

Non-preferential rules of origin allows the implementation of several commercial policy measures such as:

• anti-dumping duties
• countervailing duties
• trade embargoes
• safeguarding measures
• quantitative restrictions
• tariff quotas

They are also used for trade statistics, public tenders and origin marking.

Notes for commodity 8714995099

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 heading 8702 to 8704, and not in heading 8706.

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

Subheading note

1. Subheading 8708 22 covers:

   (a) front windscreens (windshields), rear windows and other windows, framed; and

   (b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,

   when suitable for use solely or principally with the motor vehicles of heading 8701 to 8705.

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 heading 8401 to 8479, or parts thereof, other than the radiators for the articles of this Section; 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. luminaires and lighting fittings and parts thereof 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 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 heading 8608, 8805, 8905 and 8907 imported in split consignments.

General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
2. subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

Code

Description

TN701

According to 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 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. ------------------------- According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions shall not apply in respect of goods originating in the specified territories 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.

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