Guidance

Roller brakes (Tariff notice 8)

Check the tariff classification for roller brakes.

New explanatory notes

A new CNEN was published on 18 November 2021

Explanatory Notes to the Combined Nomenclature of the European Union

(2021/C 466 I/01)

This is not considered a change in Northern Ireland practice.

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 381:

8714 94 20

Brakes

The following text is added after the first sentence:

‘These types of brakes are integrated into the hub.’

The following text is added after the existing text and images:

‘This subheading also includes “other brakes”, which are not integrated into the hub, such as rim brakes (caliper brakes, cantilever brakes, U – brakes, V – brakes etc.), disc brakes or so-called “roller brakes” (a special type of drum brakes which are designed to be connected to the wheel hub).’

Contact details

Tariff Classification
Customs and Border Design
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Updates to this page

Published 30 May 2023

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