Information for ruling 600011577
This section is Advance Tariff Ruling
- Start date
- 01 Nov 2024
- Expiry date
- 31 Oct 2027
- Commodity code
- 6810190000 (opens in new tab)
- Description
- Concrete Block Paving used in the main for driveways although it can also be used for paths and patios
- Keywords
-
- CONCRETE
- PAVING BLOCKS
- MOULDED
- Justification
- Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 6810 - Articles of cement, of concrete or of artificial stone, whether or not reinforced GIR 5b has been used to identify the type of packaging – packed onto pallets, banded and bagged GIR 6 has been used to classify the goods to subheading level 681019 – Tiles, flagstones, bricks and similar articles; Other than building blocks and bricks Also classified in accordance with: HSEN to 6810