Guidance

Classification of high speed cameras (Tariff notice 10)

Check the new tariff classification for apparatus designed to capture a sequence of images.

A new regulation dated 15 April 2019 was published on 25 April 2019.

This repeals Regulation 113/2014 following a judgement by the Court of Justice.

New regulation

  1. By implementing Regulation (EU) No 113/2014, the Commission classified an apparatus designed to capture a sequence of images and incorporating a volatile internal memory able to temporarily store those images (also known as ‘high speed camera’), under Combined Nomenclature (CN) code 8525 80 19 as other television cameras.

  2. In its judgement in Case C-372/17, the Court of Justice ruled that Implementing Regulation (EU) No 113/2014 is invalid.

  3. For reasons of legal certainty, provisions which have been declared invalid by the Court of Justice should be formally removed from the legal order of the Union.

  4. Implementing Regulation (EU) No 113/2014 should therefore be repealed.

  5. The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee.

Article 1 implementing Regulation (EU) No 113/2014 is repealed.

Classification (Combined Nomenclature (CN) code)

Code 8525 80 19.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Email: tariff.classification@hmrc.gov.uk

This tariff notice is published for information purposes only.

Published 30 April 2019