Guidance

Video camera recorders for drones (Tariff notice 6)

Check the tariff classification of remotely controlled cameras and video cameras specifically designed to use with multi-rotor helicopter drones.

A new Explanatory Note to the CNEN dated 10 February 2018 has been published in 2018/C 51/04.

Explanatory Notes to the Combined Nomenclature of the European Union (2018/C 51/04)

On page 339, in the explanatory notes to subheadings

8525 80 91 - Video camera recorders and 8525 80 99

The following paragraph is added after the existing text:

‘These subheadings include remotely controlled apparatus for capturing and recording video and still images which are specifically designed to be used with multi-rotor helicopters (so-called drones), for example, through dedicated contact elements. These apparatus are used for capturing video and aerial still images of the environment and allow the user to visually control the flight of the drone. Such apparatus are always classified under these subheadings regardless of the length of the video recording as the video recording is the principal function. See also the HS classification opinion 8525.80/3.’

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.gsi.gov.uk

Being an Explanatory Note to the CNEN this is now with immediate effect.

This is considered a change in UK practice.

This tariff notice is published for information purposes only.

Published 23 March 2018