CHAPTER 4SPECIFIC GOODS OR MOVEMENTS

Article 17Industrial plants

1.

For the purposes of this Article:

(a)

‘industrial plant’ means a combination of machines, apparatus, appliances, equipment, instruments and materials which together make up large-scale, stationary units producing goods or providing services;

(b)

‘component part’ means a delivery for an industrial plant which is made up of goods which all belong to the same chapter of the CN;

(c)

goods code of a component part shall be composed as follows:

  1. (i)

    the first four digits shall be 9880;

  2. (ii)

    the fifth and the sixth digits shall correspond to the CN chapter to which the goods of the component part belong;

  3. (iii)

    the seventh and the eighth digits shall be 0.

2.

F1The Commissioners for Her Majesty's Revenue and Customs may compile export statistics at the level of component parts on condition that the overall statistical value of a given industrial plant exceeds F2£2.62 million, unless it is a complete industrial plant for re-use. The compilation of the quantity shall be optional.