Guidance

Screwdrivers (Tariff notice 20)

Changes to the Tariff on screwdrivers.

Published 11 June 2019

• From: HM Revenue & Customs

A new regulation published on 24 May 2019.

This is not considered a change in UK practice.

Change to regulation C179/3: Explanatory Notes to the Combined Nomenclature of the European Union

(2019/C 179/04)

Pursuant to Article 9(1)(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 322, the following explanatory note is inserted:

8205 40 00 - Screwdrivers

This subheading includes sets consisting of a screwdriver (without the tip) and interchangeable screwdriver bits, put up for retail sale.

The sets are classified under this subheading (regardless of the number of the bits) by virtue of general rule 3(b) for the interpretation of the Combined Nomenclature.

However, separately presented screwdriver bits are classified under subheading 8207 90 30.

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.

Published 11 June 2019