Commodity information for 9019101000

This tariff is for   Set date  This tariff is for 17 February 2020  Change date 

This information is for 17 February 2020.

Overview

Import

The commodity code for importing is 9019101000.

Goods are subject to Value added tax (0.00 %) or Value added tax (20.00 %), Please see related guidance as to when zero VAT applies.

Importing from outside the UK is subject to a third country duty of 0.00 % unless subject to other measures.

Import measures and restrictions for specific countries can be found under the import tab.

Export

The commodity code for exporting and intrastat reporting is 90191010.

Export measures and restrictions for specific countries can be found under the export tab.

Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

There are important chapter notes for this part of the tariff:

  • 1. This chapter does not cover:
    • (a) articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016), of leather or of composition leather (heading 4205) or of textile material (heading 5911);
    • (b) supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);
    • (c) refractory goods of heading 6903; ceramic wares for laboratory, chemical or other technical uses, of heading 6909;
    • (d) glass mirrors, not optically worked, of heading 7009, or mirrors of base metal or of precious metal, not being optical elements (heading 8306 or Chapter 71);
    • (e) goods of heading 7007, 7008, 7011, 7014, 7015 or 7017;
    • (f) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);
    • (g) pumps incorporating measuring devices, of heading 8413; weight-operated counting and checking machinery, or separately presented weights for balances (heading 8423); lifting or handling machinery (headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441); fittings for adjusting work or tools on machine tools or water-jet cutting machines, of heading 8466, including fittings with optical devices for reading the scale (for example, optical dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 8470); valves and other appliances of heading 8481; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 8486;
    • (h) searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513; cinematographic sound recording, reproducing or re-recording apparatus (heading 8519); sound-heads (heading 8522); television cameras, digital cameras and video camera recorders (heading 8525); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 8526); connectors for optical fibres, optical fibre bundles or cables (heading 8536); numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fibre cables of heading 8544;
    • (ij) searchlights or spotlights of heading 9405;
    • (k) articles of Chapter 95;
    • (l) monopods, bipods, tripods and similar articles, of heading 9620;
    • (m) capacity measures, which are to be classified according to their constituent material; or
    • (n) spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 3923 or Section XV).
  • 2. Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:
    • (a) Parts and accessories which are goods included in any of the headings of this chapter or of Chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings.
    • (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;
    • (c) All other parts and accessories are to be classified in heading 9033.

  • 3. The provisions of notes 3 and 4 to Section XVI apply also to this chapter.

  • 4. Heading 9005 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 9013.

  • 5. Measuring or checking optical instruments, appliances or machines which, but for this note, could be classified both in heading 9013 and in heading 9031 are to be classified in heading 9031.

  • 6. For the purposes of heading 9021, the expression ‘orthopaedic appliances’ means appliances for:
    • - Preventing or correcting bodily deformities; or
    • - Supporting or holding parts of the body following an illness, operation or injury. Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.
  • 7. Heading 9032 applies only to:
    • (a) instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and
    • (b) automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value.

Additional chapter note

  • 1. For the purposes of subheadings 9015 10 10, 9015 20 10, 9015 30 10, 9015 40 10, 9024 80 11, 9024 80 19, 9025 19 20, 9025 80 40, 9026 10 21, 9026 10 29, 9026 20 20, 9026 80 20, 9027 10 10, 9027 80 11, 9027 80 13, 9027 80 17, 9030 33 30, 9030 89 30 and 9032 10 20, the expression ‘electronic’ means instruments and apparatus which incorporate one or more articles of heading 8540, 8541 or 8542 but for the purposes of the foregoing, no account shall be taken of articles of heading 8540, 8541 or 8542 which have solely the function of rectifying current or which are included in the power pack of instruments or apparatus.

Import measures and restrictions

This information is for 17 February 2020.

Measures for South Korea
Country Measure Value Conditions that apply Exclusions Start date
(End date)		 Footnotes
Value added tax 20.00 % 01/09/2019 03020
Value added tax Additional code: VATZ VAT zero rate 0.00 % 01/09/2019 03026
Third country duty 0.00 % 01/01/1999
(31/12/2020)
Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms 0.00 % Conditions 01/07/2016
(31/12/2020) 		Footnotes
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Export measures and restrictions

This information is for 17 February 2020.

Measures for South Korea
Country Measure Value Conditions that apply Exclusions Start date
(End date, if any)		 Footnotes
Export authorization Conditions 15/12/2013
(31/12/2020) 		CD589
Restriction on export Additional code: 4053 Optical, photographic or cinematographic apparatus, between 50 and 100 years old, other than those covered by the additional codes 4008, 4010, 4011, 4013, 4023, 4040 - 4048 01/01/2007
(31/12/2020) 		TM571
Restriction on export Additional code: 4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions 01/01/2007
(31/12/2020)
Footnotes
Code Description
TN701

According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms for All countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
C990 Other certificates: End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446) Apply the mentioned duty
  No document provided Measure not applicable

Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms for All countries
Code Description
EU003

According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
TM510

1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.
2. Customs duties shall be suspended in respect of:
(a) goods intended for incorporation in drilling or production platforms:
(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or
(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.
(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

Value added tax for All countries
Code Description
03026

UK VAT zero rate

Additional code

Measure: Value added tax
Code Description code
VATZ VAT zero rate

Value added tax for All countries
Code Description
03020

UK VAT standard rate

Restriction on export for All third countries
Code Description
TM571

The following shall be prohibited:
a) the export of or removal from the territory of the Community of, and
b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if:
i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or
ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations.
These prohibitions shall not apply if it is shown that either:
a) the cultural items were exported from Iraq prior to 6 August 1990; or
b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Additional code

Measure: Restriction on export
Code Description code
4053 Optical, photographic or cinematographic apparatus, between 50 and 100 years old, other than those covered by the additional codes 4008, 4010, 4011, 4013, 4023, 4040 - 4048

Additional code

Measure: Restriction on export
Code Description code
4099 Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions

Export authorization for All third countries

B: Presentation of a certificate/licence/document
Document code Requirement Action
Y935 Particular provisions: Goods not covered by the provisions of Regulation (EU) 1332/2013 (OJ L 335) Export allowed
  No document provided Export is not allowed

Export authorization for All third countries
Code Description
CD589

It shall be prohibited to import, export, transfer, or provide brokering services related to the import, export or transfer of, Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions.

Last updated: 15 January 2021 View latest amendments