Check the changes to the tariff classification of portable interactive electronic education devices designed mainly for children.
A new Combined Nomenclature of the EU dated 15 October 2018 was published in 2018/C 372/02.
This is considered a change in UK practice.
Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87, the Explanatory Notes to the Combined Nomenclature of the European Union are hereby amended as follows:
On page 382,
The following text is inserted:
‘9503 00 87
Portable interactive electronic education devices primarily designed for children
This subheading includes portable devices (weighing not more than 10kg) designed usually with the appearance of so-called laptops, tablets, smartphones and similar articles. They are, in particular, intended to be used by children for playful learning activities due to their design and simple operation.
These devices support learning by means of interaction between the child and the device. They enable the child to make a choice between various input options, based on one or more subjects, themes, etc. The devices are able to respond to these inputs and to provide feedback based on pre-programmed information. The child can consequently assess the level of its own success and learn from the experience.’
10th Floor South East
21 Victoria Avenue
This tariff notice is published for information purposes only.