Magnets (Tariff notice 15)
Check the tariff classification of permanent magnets and articles intended to become magnets.
New regulation
A new regulation was published on 19 August 2021:
Explanatory Notes to the Combined Nomenclature of the European Union
(2021/C 333 I/01)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
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 347:
The following text added:
8505 11 00 to 8505 19 90
Reason
Permanent magnets and articles intended to become permanent magnets after magnetisation
These subheadings include refrigerator magnets consisting of a magnet with a decorative article attached to it. The magnet gives the composite goods their essential character within the meaning of GIR 3 (b), because it is primarily designed to be easily attached and moved around on a metal surface and, as far as most of these magnets are concerned, also to attach paper or other small articles to a metal surface. The decoration function of the article is therefore secondary.
These subheadings do not include:
Refrigerator magnets that are attached to a utility article.
The product is designed as a utility article (for example, a bottle-opener, a calendar, a timer, a clothes peg) that can be attached to a metal surface.
The utility article has a function of its own (for example, opening a bottle, showing the date or time etc.).
The utility article gives the composite goods their essential character within the meaning of GIR 3 (b), because the magnet has a solely supportive role (i.e. attaching a utility product to a metal surface).
Contact details
Tariff Classification
Customs and Border Design
10th Floor
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.