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    },
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      "currency": "GBP"
    },
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      "currency": "GBP"
    },
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      "agreement": "Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences",
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      "orderValue": 200,
      "currency": "GBP"
    },
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      "agreementKind": "agreement",
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      "currency": "GBP"
    },
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    },
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    },
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      "currency": "GBP"
    },
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    },
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      "agreement": "Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences",
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      "currency": "GBP"
    },
    {
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      "agreement": "Developing Countries Trading Scheme (DCTS) - Enhanced Preferences",
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      "agreement": "OCTs (Overseas Countries and Territories)",
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      "agreement": "Developing Countries Trading Scheme (DCTS) - Enhanced Preferences",
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    },
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    },
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    },
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    },
    {
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      "agreement": null,
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    },
    {
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      "currency": "GBP"
    },
    {
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      "originName": "Zimbabwe",
      "agreement": "Eastern and Southern Africa States",
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      "currency": "GBP"
    },
    {
      "originCode": "ID",
      "originName": "Indonesia",
      "agreement": "Developing Countries Trading Scheme (DCTS) - Standard Preferences",
      "agreementKind": "agreement",
      "rate": 4.9,
      "standardRate": 8,
      "savingPp": 3.1,
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  ],
  "caveats": [
    {
      "code": "03020",
      "text": "UK VAT standard rate",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8504409590"
    },
    {
      "code": "03026",
      "text": "UK VAT zero rate",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8504409510"
    },
    {
      "code": "03028",
      "text": "Qualifying aircraft or aircraft parts may be imported subject to a zero (0%) rate of VAT. Please check VAT Notice 744C Ships, trains, aircraft and associated services (VAT Notice 744C) - GOV.UK to self assess your goods. If your goods qualify for VAT-free treatment choose additional code ATZ",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8504409510"
    },
    {
      "code": "CD333",
      "text": "The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended. In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate. The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517, as retained in UK Law",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8504409590"
    },
    {
      "code": "CD785",
      "text": "The list of non-eligible locations and their postal codes is available at the following address: List of non-eligible locations",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8504409590"
    },
    {
      "code": "EU003",
      "text": "According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8504409590"
    },
    {
      "code": "RT001",
      "text": "To claim preference under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), Document Code 9081 must be declared in D.E. 2/3 in addition to the appropriate Certification of Origin Document Code detailed below: 9U01 – CPTTP Certification of Origin made out by the exporter 9U02 – CPTTP Certification of Origin made out by the producer 9U03 – CPTTP Certification of Origin made out by the importer Unless made out in Viet Nam, Brunei or Malaysia a Certification of Origin for import into the UK can be self-certified. Certifications of Origin made out in Viet Nam, Brunei and Malaysia must be certified by the exporting customs authority. Information on declaring these Document Codes in D.E. 2/3 can be found in the CDS guidance on GOV.UK The Minimum Data Requirements for what should be included in a Certification of Origin is set out in Annex I of the CPTPP Origin Reference Document (available on the GOV.UK link).",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8504409590"
    },
    {
      "code": "TM510",
      "text": "1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8504409590"
    },
    {
      "code": "CD308",
      "text": "The export of mercury compounds and of the mixtures of mercury subject to Article 3(2) of Regulation (EU) 2017/852 [As retained in UK law] shall be prohibited.",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8507600090"
    },
    {
      "code": "DS051",
      "text": "This Suspension only applies to: Sheets of cold-rolled aluminium alloys: - with a minimum tensille strength of 270 MPa or more but not more than 320 MPa - with a width of 692mm or more but not more than 1579mm - with a thickness of 0.240mm or more but not more than 0.272mm for use in the manufacture of beverage cans falling within this commodity code.",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8507600090"
    },
    {
      "code": "DS639",
      "text": "This suspension only applies to: Lithium-ion modules for incorporation in lithium-ion rechargeable batteries:of a length of 300 mm or more, but not more than 350 mm,of a width of 79.8 mm or more, but not more than 225 mm,of a height of 35 mm or more, but not more than 168 mm,of a weight of 3.95 kg or more, but not more than 8.85 Kg,with a rating of 66.6 Ah or more, but not more than 129 Ah Or, Lithium-ion cylindrical accumulator with:a nominal capacity of 10 Ah or more, but not more than 20 Ah,a nominal voltage of 12.8 V (± 0.05) or more, but not more than 15.2 V (± 0.05),a power of 128 Wh or more, but not more than 256 Whfor use in the manufacture of electric bicycle drives Or, Prismatic lithium-ion electric accumulators with:a width of 173.0 mm (± 0.4 mm),a thickness of 45.0 mm (± 0.4 mm),a height 125.0 mm (± 0.3 mm),a nominal voltage of 3.67 V (± 0.01 V), and a nominal capacity of 94 Ah and/or 120 Ah for use in the manufacture of rechargeable electric vehicle batteries Or, Lithium-ion starter accumulator, consisting of four rechargeable lithium-ion secondary cells, with:a rated voltage of 12 V,a length of 350 mm or more but not more than 355 mm,a width of 170 mm or more but not more than 180 mm,a height of 180 mm or more but not more than 195 mm,weighing 10 kg or more but not more than 15 kg,a nominal charge of 60 Ah or more, but not more than 80 Ah Or, Integrated battery system in a metal case with holders, consist-ing of:a lithium-ion battery with volt-age of 48 V (± 5 V) and capacity of 0.44 kWh (± 0.05 kWh), Battery Management System, a relay, a low voltage converter (DC/DC), at least one connector for use in the manufacture of hy-brid motor vehicles Or, Rectangular lithium-ion-accumulator, with:a metal casing, a length of 173 mm (± 0.15 mm), a width of 21 mm (± 0.1 mm), a height of 91 mm (± 0.15 mm), a nominal voltage of 3.3 V, and a nominal capacity of 21 Ah or more Or, Lithium-ion accumulator in a metal housing, with:a length of 173 mm or more but not more than 175 mm,a width of 41.5 mm or more but not more than 43 mm,a height of 85 mm or more but not more than 103 mm,a nominal voltage of 3.6 V or more but not more than 3.75 V, anda nominal capacity of 93 Ah or more but not more than 94 Ah Or, Modules for the assembly of lithium-ion battery packs, with:a length of 388 mm or more, but not more than 395 mm, a width of 150 mm or more, but not more than 153 mm, a height of 107 mm or more, but not more than 111 mm, a weight of 12.4 kg or more, but not more than 14 kg, and a power of 2730 Wh or more, but not more than 3270 Wh, for use in the manufacture of electric vehicles, falling under these CN10 codes.",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8507600090"
    },
    {
      "code": "DS663",
      "text": "This suspension only applies to: Modules for the assembly of electric accumulators using lithium ferrophosphate technology (LFP) with: a length of 670 mm or more, but not more than 883 mm,a width of 395 mm or more, but not more than 400 mm,a height of 112 mm or more, but not more than 115 mm,a weight of 60 kg or more, but not more than 83 kg, anda power of 11340 Wh or more, but not more than 15130 Whfor use in the manufacture of electric vehicles, falling within this commodity code.",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8507600026"
    },
    {
      "code": "DS710",
      "text": "This suspension only applies to lithium-ion rechargeable batteries, with: • a length of 700 mm or more, but not more than 2 820 mm, • a width of 935 mm or more, but not more than 1 660 mm, • a height of 85 mm or more, but not more than 700 mm, • a weight of 250 kg or more, but not more than 700 kg, • a power of not more than 175 kWh, •a nominal voltage of 350 V or more, but not more than 430 V, falling within this commodity code.",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8507600077"
    },
    {
      "code": "DS741",
      "text": "This suspension only applies to: Rechargeable Lithium-ion battery pack: • of a length of 300 mm or more, but not more than 340 mm, • of a width of 140 mm or more, but not more than 150 mm, • of a height of 90 mm or more, but not more than 100 mm, • of a weight of 7.5 kg or more, but not more than 9 Kg, • with a rating of 7 Ah or more, but not more than 9 Ah, • a voltage of 48 V, for use in the manufacture of mild hybrid electric motor vehicles Or, Rechargeable lithium-ion battery, comprising: • Separators, • internal electric plates, • electrolyte, • in a sealed housing of a length of 20.7 cm, a width of 17.5 cm and a height of 19 cm, • with a voltage of 12 V, • a capacity of 0.68 kWh (± 0.10 kWh), for use in the manufacture of motor vehicles Falling within this commodity code. This suspension does not apply to goods originating from Russia or from Belarus.",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8507600090"
    },
    {
      "code": "EU001",
      "text": "Suspension of duties is subject to Authorised-Use customs supervision in accordance with Chapter 4 of The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (UK Statutory Instruments 2018 No. 1249)",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8507600090"
    },
    {
      "code": "TM861",
      "text": "This suspension does not apply to any mixtures, preparations or products made up of different components containing these products.",
      "source": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8507600090"
    }
  ],
  "restrictionNoticeCount": 130,
  "divergences": [
    {
      "territory": "XI",
      "name": "Northern Ireland",
      "comparedCodes": 8,
      "differing": [
        {
          "hsCode": "850760",
          "description": "Electric accumulators, including separators therefor, whether or not rectangular (including square), lithium-ion",
          "here": 2,
          "there": 2.7
        }
      ]
    }
  ],
  "citations": [
    {
      "instrument": "S.I. 2020/1430",
      "url": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8517130000",
      "effectiveFrom": "2022-01-01",
      "snapshotKey": "uk-trade-tariff/first-load"
    },
    {
      "instrument": "S.I. 2020/1430",
      "url": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8517620000",
      "effectiveFrom": "2021-01-01",
      "snapshotKey": "uk-trade-tariff/first-load"
    },
    {
      "instrument": "S.I. 2020/1430",
      "url": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8518300010",
      "effectiveFrom": "2021-01-01",
      "snapshotKey": "uk-trade-tariff/first-load"
    },
    {
      "instrument": "S.I. 2020/1430",
      "url": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8518210000",
      "effectiveFrom": "2021-01-01",
      "snapshotKey": "uk-trade-tariff/first-load"
    },
    {
      "instrument": "S.I. 2020/1430",
      "url": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8523511000",
      "effectiveFrom": "2021-01-01",
      "snapshotKey": "uk-trade-tariff/first-load"
    },
    {
      "instrument": "S.I. 2020/1430",
      "url": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8507600015",
      "effectiveFrom": "2021-01-01",
      "snapshotKey": "uk-trade-tariff/first-load"
    },
    {
      "instrument": "S.I. 2020/1430",
      "url": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8504406090",
      "effectiveFrom": "2025-04-14",
      "snapshotKey": "uk-trade-tariff/first-load"
    },
    {
      "instrument": "S.I. 2020/1430",
      "url": "https://www.trade-tariff.service.gov.uk/api/v2/commodities/8528721000",
      "effectiveFrom": "2021-01-01",
      "snapshotKey": "uk-trade-tariff/first-load"
    }
  ],
  "disclaimer": "Estimates derived from published tariff data. Not customs, legal or tax advice. Binding classification is determined by the destination customs authority."
}