Classifying computers and their components for import and export
Get help classifying computers, inkjet and toner cartridges and their components.
This guidance refers to chapters and headings in the UK Global Online Tariff. If you’re importing goods into Northern Ireland, or if this guidance does not include your item, read more information.
This guide will help you to classify:
- computers including complete systems
- inkjet and toner cartridges
- parts and accessories
Computers
Heading 8471 includes ‘Automatic data-processing machines, and units thereof’. It covers computers commonly found at home or in offices which include standard operating systems, software and storage, such as:
- laptops
- desktops
- tablets
The heading also includes separately presented items such as keyboards and a mouse.
There are some items excluded from heading 8471 such as:
- printers and copiers come under heading 8443
- cameras come under heading 8525
- monitors and projectors come under heading 8528
- communication apparatus come under heading 8517
- loudspeakers and microphones come under heading 8518
Many products have a microprocessor or work in conjunction with a computer but perform a specific function other than data processing. These products are excluded from heading 8471 and are classified in the heading which covers the products’ function which, in many cases, will be within Chapter 85.
Inkjet and toner cartridges
Cartridges with a print head are classified in subheading 8443 39.
Those that are empty, with no print head and made of plastic, are classified in commodity code 3926 90 97 90.
Inkjet cartridges
Inkjet cartridges are classified in subheading 3215 90 20, if they:
- have no print head
- are filled with ink or have been refilled with ink
- incorporate mechanical or electrical components, for example, a chip to measure the level of ink
Solid ink in engineered shapes are also classified in subheading 3215 90 20. Check the subheading text for the complete description.
Toner cartridges
Thermoplastic or electrostatic toner cartridges with no print head, which are filled or refilled with toner and with no moving parts, are classified in subheading 3707 90 20.
Parts of a computer
Parts are items that are essential to the operation of a computer.
These are covered by heading 8473 - ‘Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the machines of headings 84 70 to 84 72.’
Parts are covered by Note 2 to section XVI. Note 2 applies subject to the exclusions listed in Note 1 to Section XVI, Chapters 84 and 85.
Note 2(a)
A product identified as part of a machine which is covered by a ‘complete goods’ heading of chapter 84 or 85 should be classified in that heading. This is whether the part is designed for a specific machine and with the exception of the following headings which cover parts and accessories.
- 84 09
- 84 31
- 84 48
- 84 66
- 84 73
- 84 87
- 85 03
- 85 22
- 85 29
- 85 38
- 85 48
Many headings in section XVI have a subheading covering parts. Alternatively, some headings, for example 84 73, covers parts of the goods of several headings.
Note 2(b)
Other parts are to be classified with the machines of that kind, if suitable for use either:
- only or mainly with a particular kind of machine
- with a number of machines of the same heading (including a machine of heading 8479 or 8543)
They can also be classified in either heading:
- 84 09
- 84 31
- 84 48
- 84 66
- 84 73
- 84 87
- 85 03
- 85 22
- 85 29
- 85 38
However, parts which are equally suitable for use principally with the goods of headings 85 17 and 85 25 to 85 28 are to be classified in heading 85 17.
Most parts that do not meet the criteria of Note 2(a) will be classified in the respective parts heading or subheading.
Note 2(c)
All other parts are to be classified in heading:
- 84 09
- 84 31
- 84 48
- 84 66
- 84 73
- 84 87
- 85 03
- 85 22
- 85 29
- 85 38
- 84 87
- 85 48
Accessories of a computer
Accessories are items that are not essential to the operation of a computer but perform an additional function or service.
There are no legal Notes that cover accessories of section XVI.
Accessories are interchangeable parts or devices designed to:
- adapt a machine for a particular operation
- perform a particular service relative to the main function of the machine
- increase its range of functions
Products not classified as parts or accessories of computers
Some items are not classified as a part or accessory to a computer such as:
- device cases with or without a stand for tablet or mini-tablet computers – these come under heading 4202
- stands specifically for computers come under heading 8473
- software comes under heading 8523
- mouse pads, constituent material and furniture, for example cupboards and tables come under heading 9403
Composite machines and multi-function apparatus
Legal Note 3 to Section XVI:
‘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.’
Products are classified according to which is identified as the principal function when two or more functions are covered by headings of Chapter 84 and Chapter 85. For example, a computer of heading 8471 and a product of Chapter 84 or 85. If it’s not possible to determine a principal function, classify in the last heading that applies in numerical order.
Other composite or multi-function apparatus, which may be classified in two or more headings, are classified in the heading that provides the most specific description. It can also be classified by the material or component that gives them their essential character or in the last heading that applies in numerical order.
More information
If this guidance does not cover your specific item in detail and you’re importing goods into Great Britain (England, Scotland and Wales), you can search for it in the Online Trade Tariff.
If you’re importing goods into Northern Ireland from outside the UK, and the EU and the goods are not ‘at risk’ of onward movement to the EU, you should also use the Online Trade Tariff.
If you’re importing goods into Northern Ireland from outside the UK and the EU, and the goods are at risk of onward movement to the EU, you should use the Northern Ireland (EU) Tariff.
If this guidance does cover your item, you’ll still need to look up the full commodity code to use in your declaration on the appropriate tariff.
You can find more ways to help you find a commodity code by referring to the links given in this section.
Last updated 20 December 2018 + show all updates
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Guide amended with up to date classification code information.
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The guidance has been updated with revised subheading codes for computers and software.
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Revised guidance published.
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Change of service contact details, as of the 1 September 2015 the tariff classification helpline is changing from telephone contact to email.
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Corrected two codes: |Software on CD or DVD - programs or data, but not games 8523 49 45 00| |Software on CD or DVD - music or other sound 8523 49 39 00|
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First published.