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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, 鈥榁ehicles other than railway or tramway rolling stock, and parts and accessories thereof鈥�, 鈥楪eneral鈥� points 1 and 2 are replaced by the following:

1. Throughout Chapter 87 of the Combined Nomenclature, 鈥渘ew vehicles鈥� 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, 鈥渦sed vehicles鈥� means vehicles which do not fulfil the definition of 鈥渘ew鈥� vehicles under point 1.

Contact details

贰尘补颈濒:听tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.