CHAPTER 4U.K. SPECIFIC GOODS OR MOVEMENTS

Article 17U.K.Industrial 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:

(i)

the first four digits shall be 9880;

(ii)

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

(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.