Of shotguns or rifles of heading 9303 - UK Integrated Online Tariff

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The number following each commodity's description is its commodity code. Description

VAT Third country duty Supplementary unit Commodity code

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Footnotes
Code	Description
TN205	The export of internal repression items (as well as related activities) are controlled by The Republic of Belarus (Sanctions) (EU Exit) Regulations 2019, The Burma (Sanctions) (EU Exit) Regulations 2019, The Iran (Sanctions) (Human Rights) (EU Exit) Regulations 2019, The Libya (Sanctions) (EU Exit) Regulations 2019, The Syria (Sanctions) (EU Exit) Regulations 2019, The Venezuela (Sanctions) (EU Exit) Regulations 2019 and The Zimbabwe (Sanctions) (EU Exit) Regulations 2019. Please refer to the Sanctions links to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN208	The export of goods relating to chemical and biological weapons; crude oil and natural gas equipment; aviation fuel and aviation fuel additives; Electricity production; Gold and precious metals or diamonds; luxury goods; internal repression goods and technology; interception and monitoring goods and technology to or for use in Syria is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN210	The export internal repression goods and technology; goods which could be used for migrant smuggling and human trafficking to or for use in Libya is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.

There are important chapter notes for this part of the tariff:

This chapter does not cover:

a. goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);

b. parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

c. armoured fighting vehicles (heading 8710);

d. telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);

e. bows, arrows, fencing foils or toys (Chapter 95); or

f. collectors’ pieces or antiques (heading 9705 or 9706).
In heading 9306, the reference to ‘parts thereof’ does not include radio or radar apparatus of heading 8526

General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

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