Ballot Box Partition Classification Guidance
Summary
HM Revenue & Customs has published new guidance on the classification of ballot box partitions. The guidance specifies the Combined Nomenclature (CN) code 7616 99 90 for unassembled ballot box partition kits, consisting of aluminium profiles and fasteners.
What changed
HM Revenue & Customs (HMRC) has issued guidance classifying unassembled ballot box partition kits under Combined Nomenclature (CN) code 7616 99 90. The guidance clarifies that these kits, comprising aluminium profiles and plastic fasteners intended for assembling voting booths, are not classified as aluminium profiles (heading 7604) or furniture (heading 9403). The regulation entered into force on November 12, 2025.
Importers and exporters dealing with these goods must ensure they use the correct CN code for customs declarations. This classification affects import duties and trade statistics. While this is a UK-specific tariff notice, the underlying regulation originates from EU law, with no change in Northern Ireland practice noted.
What to do next
- Review guidance on ballot box partition classification (CN code 7616 99 90).
- Ensure correct classification is used for import declarations of ballot box partition kits.
Source document (simplified)
Guidance
Ballot (box) partition (Tariff notice 4)
See the new regulation on ballot (box) partitions.
From: HM Revenue & Customs Published 16 March 2026 Get emails about this page Print this page
New regulation
A new regulation was published on 12/11/2025 and entered into force 20 days after this date.
Reg. 2025/2290
This is not considered a change in Northern Ireland practice.
Description of the goods
Unassembled product comprising profiles (made of aluminium alloy and anodised) and fasteners (made of plastics), for use in the assembly of a voting booth, consisting of:
- 6 hollow ‘vertical’ profiles, cut to length, of uniform cross-section along their whole length, with holes and fitted with fasteners,
- 12 hollow ‘horizontal’ profiles, cut to length, of uniform cross-section along their whole length, with holes and fitted with fasteners. The voting booth is assembled on site.
Depending on its adjustment, the assembled product can be placed on the ground or on a table and it can be carried to wherever it is needed.
The ‘walls’ (plates designed to be mounted between the profiles) are not included at importation.
The product, once assembled and fitted with the walls, is designed to provide a temporary cover to ensure voter secrecy.
Classification (Combined Nomenclature (CN) code)
7616 99 90
Reason
Classification is determined by General Interpretative Rules (GIR)s 1, 2 (a), and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7616, 7616 99 and 7616 99 90.
The product consists of various components, presented unassembled. It comprises not only aluminium profiles but also fasteners, all intended to be used together to assemble a specific article, namely, the frame of a voting booth. Classification under heading 7604 as aluminium profiles is therefore excluded.
Classification under heading 9403 as other furniture and parts thereof is also excluded. The assembled article is not used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists’ surgeries, etc. It is (once assembled and fitted with the walls) designed to provide a temporary cover during voting.
In addition, the assembled article can be placed either on the floor or on other pieces of furniture (such as tables). However, the term ‘furniture’ does not apply to articles used as furniture but designed for placing on other furniture or shelves, or for hanging on walls or from the ceiling. (See also the Harmonized System Explanatory Notes to Chapter 94, General, item (B) and exclusion paragraph to this item.)
The article is therefore to be classified under CN code 7616 99 90 as other articles of aluminium.
Contact details
Tariff Classification
Customs Policy & Strategy
2nd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff Notice is published for information purposes only.
Updates to this page
Published 16 March 2026
Sign up for emails or print this page
Get emails about this page Print this page Contents
Related content
Related changes
Source
Classification
Who this affects
Taxonomy
Browse Categories
Get Tax alerts
Weekly digest. AI-summarized, no noise.
Free. Unsubscribe anytime.
Get alerts for this source
We'll email you when UK HMRC Publications & Guidance publishes new changes.