Information for ruling 600012800
This section is Advance Tariff Ruling
- Start date
- 02 Apr 2025
- Expiry date
- 01 Apr 2028
- Commodity code
- 7308200011 (opens in new tab)
- Description
- The Wind Turbine structures are made from Steel. These will be used for creating renewable energy. The structures will contain some electric/electronic components for navigation/visibility purposes when installed offshore. The main component of the jackets will be steel.
- Keywords
-
- OF STEEL
- STRUCTURES
- WIND TURBINES
- ELECTRIC
- 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 7308 - Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. GIR 6 has been used to classify the goods to 6 digit code: 730820 - towers and lattice masts. 10 digit code: 7308200011 as Utility scale tubular steel wind towers, whether or not tapered, whether or not assembled, whether or not including an embedded tower foundation section, whether or not joined with nacelles or rotor blades, designed to support the nacelle and rotor blades, for use in wind turbines with an electrical power generation capacity – either in onshore or offshore applications - equal to or in excess of 1.00 megawatt, and with a minimum height of 50 metres measured from the base of the tower to the bottom of the nacelle when fully assembled Also classified in accordance with: Harmonised system explanatory notes (HSENs) to Heading 7308