Electric cycles with pedals (Tariff notice 31)
Check the tariff classification for bicycles, tricycles and quadricycles, with pedal assistance.
New regulation
A new regulation was published on 16 September 2022:
Explanatory Notes to the Combined Nomenclature of the European Union
(2022/C 356/02)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
8711 60 10
8711 60 90
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87(1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:
On page 379, the following explanatory note is inserted:
‘8711 60 10 Bicycles, tricycles and quadricycles, with pedal assistance, with an auxiliary electric motor with a continuous rated power not exceeding 250 watts
This subheading includes electric cycles with pedals, which offer different ‘modes of riding’ that can be chosen from: a) pedal assistance with an auxiliary electric motor mode, b) full pedal mode (without any aid of the electric motor) or c) full electric motor mode. The mode can be changed, for example, by a control unit mounted at the handlebar of the bicycle or via a mobile phone application.
8711 60 90 Other
The explanatory note to subheading 8711 60 10 applies, mutatis mutandis, to cycles, with pedal assistance, with an auxiliary electric motor.’
Contact details
Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.