GOV.UK
Check the chapter notes to make sure this code is suitable for your product.
Overview
Import
The commodity code for importing is 8525600000.
Goods are subject to VAT standard rate.
Importing from outside the EU 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 85256000.
Export measures and restrictions for specific countries can be found under the export tab.
Binding tariff information
You can search the EU EBTI-database for existing Binding Tariff Information for commodity code 8525600000.
Import measures and restrictions
| Country | Measure | Value | Conditions that apply | Exclusions | Council Regulation (EEC) | Start date (End date, if any) |
Footnotes |
|---|---|---|---|---|---|---|---|
|
VAT standard rate | 20.00 % | 04/01/2011 |
03020 |
|||
|
Tariff preference | 0.00 % | Haiti | D0805/08 | 29/12/2008 | ||
|
Tariff preference | 0.00 % | D0734/12 | 01/08/2013 | |||
|
Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms | 0.00 % | Conditions | R2658/87 | 01/07/2016 |
TM510 EU003 |
|
|
Supplementary unit | p/st | R2658/87 | 01/01/2008 | |||
|
Airworthiness tariff suspension | 0.00 % | Conditions | R1147/02 | 01/01/2008 |
CD333 |
|
|
Third country duty | 0.00 % | R1549/06 | 01/01/2007 | |||
|
Tariff preference | 0.00 % | Conditions | R2840/72 | 01/01/2007 |
CD500 |
|
|
Tariff preference | 0.00 % | D0196/12 | 14/05/2012 | |||
|
Tariff preference | 0.00 % | R1076/16 | 28/07/2016 | |||
|
Tariff preference | 0.00 % | Conditions | D0001/94 | 01/07/2007 |
CD303 |
|
|
Tariff preference | 0.00 % | R0978/12 | 01/01/2014 | |||
|
Tariff preference | 0.00 % | R0978/12 | 01/01/2014 | |||
|
Tariff preference | 0.00 % | D0755/13 | 01/01/2014 | |||
|
Tariff preference | 0.00 % | D1623/16 | 10/10/2016 | |||
| Algeria (DZ) | Tariff preference | 0.00 % | D0690/05 | 01/09/2005 | |||
| Andorra (AD) | Customs Union Duty | 0.00 % | D0680/90 | 01/01/2006 | |||
| Cameroon (CM) | Tariff preference | 0.00 % | D0152/09 | 04/08/2014 | |||
| Ceuta (XC) | Tariff preference | 0.00 % | A0001/85 | 01/07/1991 | |||
| Chile (CL) | Tariff preference | 0.00 % | D0979/02 | 01/07/2006 | |||
| Colombia (CO) | Tariff preference | 0.00 % | D0735/12 | 01/08/2013 | |||
| Ecuador (EC) | Tariff preference | 0.00 % | D2369/16 | 01/01/2017 | |||
| Egypt (EG) | Tariff preference | 0.00 % | D0635/04 | 01/06/2004 | |||
| Faroe Islands (FO) | Tariff preference | 0.00 % | D0126/97 | 01/01/1997 | |||
| Fiji (FJ) | Tariff preference | 0.00 % | D0729/09 | 28/07/2014 | |||
| Georgia (GE) | Tariff preference | 0.00 % | D0494/14 | 01/09/2014 | |||
| Ghana (GH) | Tariff preference | 0.00 % | D1850/16 | 15/12/2016 | |||
| Israel (IL) | Tariff preference | 0.00 % | D0855/09 | 01/01/2010 | |||
| Jordan (JO) | Tariff preference | 0.00 % | D0357/02 | 01/05/2002 | |||
| Korea, Republic of (South Korea) (KR) | Tariff preference | 0.00 % | D0265/11 | 01/07/2011 | |||
| Lebanon (LB) | Tariff preference | 0.00 % | D0356/06 | 01/04/2006 | |||
| Melilla (XL) | Tariff preference | 0.00 % | A0001/85 | 01/01/1999 | |||
| Mexico (MX) | Tariff preference | 0.00 % | D0415/00 | 01/07/2016 | |||
| Moldova, Republic of (MD) | Tariff preference | 0.00 % | D0492/14 | 01/01/2016 | |||
| Morocco (MA) | Tariff preference | 0.00 % | D0204/00 | 01/03/2000 | |||
| North Korea (Democratic People’s Republic of Korea) (KP) | Import control on restricted goods and technologies | Conditions | R1283/09 | 23/12/2009 |
CD995 DU229 DU240 DU441 DU666 |
||
| Occupied palestinian Territory (PS) | Tariff preference | 0.00 % | D0430/97 | 01/01/2001 | |||
| Papua New Guinea (PG) | Tariff preference | 0.00 % | D0729/09 | 20/12/2009 | |||
| San Marino (SM) | Customs Union Duty | 0.00 % | D0245/02 | 01/01/2006 | |||
| South Africa (ZA) | Tariff preference | 0.00 % | D1623/16 | 10/10/2016 | |||
| Switzerland (CH) | Tariff preference | 0.00 % | R2840/72 | 01/01/1988 | |||
| Syria (SY) | Tariff preference | 0.00 % | R2216/78 | 01/08/1994 | |||
| Tunisia (TN) | Tariff preference | 0.00 % | D0238/98 | 01/03/1998 | |||
| Turkey (TR) | Customs Union Duty | 0.00 % | D0142/96 | 01/01/2006 |
Export measures and restrictions
| Country | Measure | Value | Conditions that apply | Exclusions | Council Regulation (EEC) | Start date (End date, if any) |
Footnotes |
|---|---|---|---|---|---|---|---|
|
Export authorization (Dual use) | Conditions | R1969/16 | 16/11/2016 |
CD464 DU704 DU229 DU441 DU703 |
||
|
Supplementary unit | p/st | R2658/87 | 01/01/2008 | |||
| North Korea (Democratic People’s Republic of Korea) (KP) | Export control on restricted goods and technologies | Conditions | R1283/09 | 23/12/2009 |
CD994 DU229 DU240 DU441 DU666 04019 |
Chapter notes
There are important section notes and chapter notes for this part of the tariff:
Chapter notes
- 1. This chapter does not cover:
- (a) electrically warmed blankets, bed pans, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;
- (b) articles of glass of heading 7011;
- (c) machines and apparatus of heading 8486;
- (d) vacuum apparatus of a kind used in medical, surgical, dental or veterinary science (heading 9018); or
- (e) electrically heated furniture of Chapter 94.
- 2. Headings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542.
- However, metal tank mercury arc rectifiers remain classified in heading 8504.
- 3. For the purposes of heading 8507, the expression ‘electric accumulators’ includes those presented with ancillary components which contribute to the accumulator’s function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (e.g., thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.
- 4. Heading 8509 covers only the following electromechanical machines of the kind commonly used for domestic purposes:
- (a) floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
- (b) other machines provided the weight of such machines does not exceed 20kg. The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 8414), centrifugal clothes-dryers (heading 8421), dishwashing machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452), electric scissors (heading 8467) or to electro-thermic appliances (heading 8516).
- 5. For the purposes of heading 8523:
- (a) ‘solid-state non-volatile storage devices’ (for example, ‘flash memory cards’ or ‘flash electronic storage cards’) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, ‘Flash E2PROM’) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;
- (b) the term ‘smart cards’ means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.
- 6. For the purposes of heading 8534, ‘printed circuits’ are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the ‘film circuit’ technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).
- The expression ‘printed circuits’ does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements.
- Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 8542.
- 7. For the purpose of heading 8536, ‘connectors for optical fibres, optical fibre-bundles or cables’ means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.
- 8. Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 8543).
- 9. For the purpose of headings 8541 and 8542:
- (a) ‘Diodes, transistors and similar semiconductor devices’ are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field.
- (b) ‘Electronic integrated circuits’ are:
- (1) monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example doped silicon, gallium arsenide, silicon germanium, lndium phosphide) and are inseparably associated;
- (2) hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc), obtained by thin-or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or inter connecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;
- (3) multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements.
-
(4) multi-component integrated circuits (MCOs): a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components: silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 8532, 8533, 8541, or inductors classifiable under heading 8504, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads. For the purpose of this definition:
(1) ‘Components’ may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components.
(2) ‘Silicon based’ means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die. (3) (a) ‘Silicon based sensors’ consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. ‘Physical or chemical quantities’ relates to real world phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc. (b)’Silicon based actuators” consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement. (c) ‘Silicon based resonators’ are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input. (d) ‘Silicon based oscillators’ are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.
- For the classification of the articles defined in this note, headings 8541 and 8542 shall take precedence over any other heading in the nomenclature, except in the case of heading 8523, which might cover them by reference to, in particular, their function.
- 10. For the purposes of heading 8548, ‘spent primary cells, spent primary batteries and spent electric accumulators’ are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.
Subheading notes
- 1. Subheading 8527 12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
Additional notes
- 1. Subheadings 8519 20 10 and 8519 30 00 are to be taken not to apply to sound reproducing apparatus with laser reading system.
- 2. Subheading note 1 is applicable, mutatis mutandis, to subheading 8519 81 15.
- 3. For the purposes of subheadings 8528 71 15 and 8528 71 91 only, the term ‘modem’ covers devices or equipment that modulate and demodulate incoming and outgoing signals, such as V.90-modems or cable modems, and other devices that use like technologies for gaining access to the internet, such as VLAN, ISDN and ethernet. The extent of access to the internet may be limited by the service provider.
- Apparatus of these subheadings must enable a two-way communication process or the two-way flow of information for the purposes of providing interactive information exchange.
Section notes
- 1. This section does not cover:
- (a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanized rubber (heading 4010); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016);
- (b) articles of leather or of composition leather (heading 4205) or of furskin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses;
- (c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);
- (d) perforated cards for jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);
- (e) transmission or conveyor belts or belting, of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911);
- (f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles wholly of such stones of heading 7116, except unmounted worked sapphires and diamonds for styli (heading 8522);
- (g) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
- (h) drill pipe (heading 7304);
- (ij) endless belts of metal wire or strip (Section XV);
- (k) articles of Chapter 82 or 83;
- (l) articles of Section XVII;
- (m) articles of Chapter 90;
- (n) clocks, watches or other articles of Chapter 91;
- (o) interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 6804 or 6909);
- (p) articles of Chapter 95; or
- (q) typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 9620.
- 2. Subject to note 1 to this section, note 1 to Chapter 84 and to note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
- (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings.
- (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517.
- (c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
- 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
- 4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or 85, then the whole falls to be classified in the heading appropriate to that function.
-
5. For the purposes of these notes, the expression ‘machine’ means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. ## Additional notes ##
- 1. Tools necessary for the assembly or maintenance of machines are to be classified with those machines if imported with them. Interchangeable tools imported with machines are also to be classified therewith if they form part of the normal equipment of the machines and are normally sold with them.
- 2. Should the customs so require, the declarant shall produce, in support of his declaration, an illustrated document (for example, instructions, prospectus, a page from a catalogue, a photograph) giving the normal description of the machine, its uses and essential characteristics and, in respect of an unassembled or disassembled machine, an assembly plan and a list of the contents of the various packages.
- 3. The provisions of general rule 2(a) are also applicable, at the request of the declarant and subject to conditions stipulated by the competent authorities, to machines imported in split consignments.
| Condition | Document code | Requirement | Action | Duty expression |
|---|---|---|---|---|
| B1: Presentation of a certificate/licence/document | U090 | Certificate of origin: Movement certificate EUR. 1 - Movement certificate EUR-MED (under the condition that in box 7 the remark "no cumulation applied" is marked with a cross) stating European Community origin, in the context of the agreement between the European Economic Community and the Swiss Confederation (codification/key: U090) | Apply the mentioned duty | |
| B2: Presentation of a certificate/licence/document | U091 | Certificate of origin: Invoice declaration - Invoice declaration EUR-MED (under the condition the declaration contains the remark "no cumulation applied"), stating European Community origin, in the context of the agreement between the European Economic Community and the Swiss Confederation | Apply the mentioned duty | |
| B3: Presentation of a certificate/licence/document | Measure not applicable |
| Code | Description |
|---|---|
| CD500 | Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Economic Community and the Swiss Confederation. |
| Condition | Document code | Requirement | Action | Duty expression |
|---|---|---|---|---|
| B1: Presentation of a certificate/licence/document | C990 | Other certificates: End use authorisation ships and platforms (see Articles 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10. 10. 2013, p. 1)). | Apply the mentioned duty | |
| B2: Presentation of a certificate/licence/document | Measure not applicable |
| Code | Description |
|---|---|
| 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. |
| 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. |
| Code | Description |
|---|---|
| 03020 | UK VAT standard rate |
| Condition | Document code | Requirement | Action | Duty expression |
|---|---|---|---|---|
| C1: Presentation of a certificate/licence/document | A119 | Certificate of authenticity: Airworthiness certificate or declaration in the commercial invoice containing the elements of the airworthiness certificate issued or a document annexed to the invoice | Apply the mentioned duty | |
| C2: Presentation of a certificate/licence/document | Measure not applicable |
| Code | Description |
|---|---|
| CD333 | Airworthiness tariff suspension is conditional upon presentation of an airworthiness certificate or invoice declaration or a document annexed thereto (Reg. (EC) nr. 1147/2002, OJ L170/2002). |
| Condition | Document code | Requirement | Action | Duty expression |
|---|---|---|---|---|
| B1: Presentation of a certificate/licence/document | Y021 | Particular provisions: Request for EEA preferential treatment | Apply the mentioned duty | |
| B2: Presentation of a certificate/licence/document | Measure not applicable |
| Code | Description |
|---|---|
| CD303 | The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD) |
| Condition | Document code | Requirement | Action | Duty expression |
|---|---|---|---|---|
| Y1: Other conditions | Y920 | Particular provisions: Goods other than those described in the footnotes linked to the measure | Import/export allowed after control | |
| Y2: Other conditions | Import/export not allowed after control |
| Code | Description |
|---|---|
| CD995 | If the declared goods are described in the footnotes linked to the measure, export/import is not allowed. |
| Code | Description |
|---|---|
| DU229 | Goods 5A002 from the dual use list. |
| Code | Description |
|---|---|
| DU240 | Goods 6A001 from the dual use list. |
| Code | Description |
|---|---|
| DU441 | Goods 5A001b from the dual use list. |
| Code | Description |
|---|---|
| DU666 | Goods 5A001h from the dual use list. |
| Condition | Document code | Requirement | Action | Duty expression |
|---|---|---|---|---|
| Y1: Other conditions | X002 | Export licence: Dual use export authorisation (Regulation 428/2009 and its amendments). | Import/export allowed after control | |
| Y2: Other conditions | Y901 | Particular provisions: Product not included in the dual use list | Import/export allowed after control | |
| Y3: Other conditions | Import/export not allowed after control |
| Code | Description |
|---|---|
| CD464 | If the goods declared are described in footnote "DU" linked to the measure, an export authorisation must be presented according to Regulation (EC) 428/2009 and its amendments. |
| Code | Description |
|---|---|
| DU704 | Goods 5A004 from the dual use list. |
| Code | Description |
|---|---|
| DU229 | Goods 5A002 from the dual use list. |
| Code | Description |
|---|---|
| DU441 | Goods 5A001b from the dual use list. |
| Code | Description |
|---|---|
| DU703 | Goods 5A003 from the dual use list. |
| Condition | Document code | Requirement | Action | Duty expression |
|---|---|---|---|---|
| Y1: Other conditions | Y920 | Particular provisions: Goods other than those described in the footnotes linked to the measure | Import/export allowed after control | |
| Y2: Other conditions | C052 | Other certificates: Export authorisation for restricted goods and technologies | Import/export allowed after control | |
| Y3: Other conditions | Import/export not allowed after control |
| Code | Description |
|---|---|
| CD994 | If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented. |
| Code | Description |
|---|---|
| DU229 | Goods 5A002 from the dual use list. |
| Code | Description |
|---|---|
| DU240 | Goods 6A001 from the dual use list. |
| Code | Description |
|---|---|
| DU441 | Goods 5A001b from the dual use list. |
| Code | Description |
|---|---|
| DU666 | Goods 5A001h from the dual use list. |
| Code | Description |
|---|---|
| 04019 | The export authorisation referred to in this footnote of the UK Tariff is an export licence and will only be required if your goods are on a strategic export control list or are subject to WMD or Military end use controls. To check whether your goods are controlled exports please see the Export Control Organisation guidance: www.gov.uk/uk-strategic-export-control-lists-the-consolidated-list-of-strategic-military-and-dual-use-items |