Guidance

Automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies (Tariff notice 14)

Check the tariff classification for automated component placement machines used to manufacture printed circuit assemblies.

New explanatory notes

A new CNEN was published on 31 October 2022

Explanatory Notes to the Combined Nomenclature of the European Union

C 417/14

This is not considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

8479 89 70

Reason

Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87 (1), the Explanatory notes to the Combined Nomenclature of the European Union (2) are amended as follows:

On page 343, after the Explanatory note to subheading 8479 40 00, the following Explanatory note is inserted:

This subheading includes printed circuit board assembly machines for mounting active, passive or connecting components on printed circuits (pick-and-place machines). These components are automatically fed to the machine on tapes (belts). The machines position the components exactly at the intended locations and mount them on the printed circuit. After the components have been mounted, they are fixed to the printed circuit by, for example, soldering or contact bonding. Apart from the assembly of semiconductor devices, these machines are also able to pick and place other components on substrates’;

and in the Explanatory note to subheading 8479 89 97, point 3 is deleted.

On page 357, the Explanatory note to subheading 8529 90 92 is deleted.

Contact details

Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Published 14 December 2023