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Guidance: Magnets (Tariff notice 15)

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).

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.

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).

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.