archived Stop press

Tariff Stop Press Notice – 22 December 2023

Update to Product Specific Rules for trade of Electric Vehicles and their accumulators under the UK-EU TCA and UK-Turkey FTA

Published
22 December 2023

Update to Product Specific Rules for trade of Electric Vehicles and their accumulators under the UK-EU TCA and UK-Turkey FTA

From: : HM Revenue & Customs

Published : 22 December 2023

Update to Product Specific Rules for trade of Electric Vehicles and their accumulators under the UK-EU TCA and UK-Turkey FTA.

As announced in the UK press release on the 21 December found here: https://www.gov.uk/government/news/tariffs-on-electric-vehicles-avoided-as-uk-and-eu-extend-trade-rules

The United Kingdom (UK) and the European Union (EU) jointly agreed an extension to the current UK – EU Trade and Cooperation Agreement’s (TCA) rules of origin for electric vehicles and their batteries, until 31 December 2026. We have also agreed to extend the equivalent rules of origin in the UK – Turkey Free Trade Agreement to 31 December 2026.

[Press Release] [Partnership Council Decision] [Joint Committee Decision]

Commodity Code Description
85.07 - Accumulators containing one or more battery cells or battery modules and the circuitry to interconnect them amongst themselves, often referred to as “battery packs”, of a kind used as the primary source of electrical power for propulsion of vehicles of headings 87.02, 87.03 and 87.04 - Battery cells, battery modules, and parts thereof, intended to be incorporated into an electric accumulator of a kind used as the primary source of electrical power for propulsion of vehicles of headings 87.02, 87.03 and 87.04
87.02-87.04 - Vehicles with both internal combustion engine and electric motor as motors for propulsion other than those capable of being charged by plugging to external source of electric power (“hybrid”) - Vehicles with both internal combustion piston engine and electric motor as motors for propulsion capable of being charged by plugging to external source of electric power (“plug-in hybrid”) - Vehicles with only electric motor for propulsion

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