Regulation 36
1.—(1) For the purposes of this Schedule—
(a)a thing “falls within” a commodity code if it is, or would be, classified under that commodity code, as set out in the Goods Classification Table;
(b)where a commodity code is preceded by “ex”, the goods specified in this Schedule constitute only a part of the scope of the commodity code and must fall within both the description given to that code in this Schedule and the scope of the code in the Goods Classification Table.
(2) For the purposes of determining whether or not a thing is, or would be, “classified” in accordance with sub-paragraph (1), the rules of interpretation contained in the following have effect—
(a)Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom;
(b)notes to a section or chapter of the Goods Classification Table.
(3) For the purposes of this paragraph—
“commodity code” includes a code denoting a heading or sub-heading;
“the Goods Classification Table” means the table so named in Annex Ⅰ in Part Three of the Tariff of the United Kingdom;
“the Tariff of the United Kingdom” means the document containing the legal classification and import rate for products being imported into the United Kingdom, entitled “The Tariff of the United Kingdom”, as revised or re-issued from time to time(1), including by any document published under regulations made under section 8(1) of the Taxation (Cross-border Trade) Act 2018 replacing the same in whole or in part.
Commencement Information
I1Sch. 4 para. 1 in force at 14.12.2023, see reg. 1(2)
2. For the purposes of this Schedule, the following terms have the meaning given to them in the Dual-Use Regulation—
“development”;
“GNSS”;
“LIDAR”;
“Monolithic Microwave Integrated Circuit”;
“navigation satellite system”;
“production”;
“signal analyser”;
“technology”;
“use”.
Commencement Information
I2Sch. 4 para. 2 in force at 14.12.2023, see reg. 1(2)
3. Any thing falling within a commodity code mentioned in column 1 of the following table.U.K.
| (1) Commodity code | (2) Description |
|---|---|
8806 91 8806 92 8806 93 8806 94 8806 99 | unmanned aerial vehicles other than those designed for carrying passengers |
Commencement Information
I3Sch. 4 para. 3 in force at 14.12.2023, see reg. 1(2)
4. Any thing falling within a commodity code mentioned in column 1 of the following table.U.K.
| (1) Commodity code | (2) Description |
|---|---|
| 8407 10 | Spark-ignition reciprocating or rotary internal combustion piston engines for aircraft |
| 8409 10 | Parts suitable for use solely or principally with internal combustion piston engine for aircraft |
| 9014 20 | Inertial Navigation systems, Inertial Measuring Units (IMU), accelerometers or gyros |
Commencement Information
I4Sch. 4 para. 4 in force at 14.12.2023, see reg. 1(2)
5. Any thing falling—U.K.
(a)within a commodity code mentioned in column 1 of the following table; and
(b)within the description in column 2 beside that code.
| (1) Commodity code | (2) Description |
|---|---|
ex 8411 11 ex 8411 12 ex 8411 21 ex 8411 22 ex 8411 91 | Aero gas turbine engines (turboprop, turbojet and turbofan) for aircraft, and specially designed components thereof |
| ex 8408 90 | Compression-ignition internal combustion piston engines for aircraft |
ex 8526 10 ex 8529 90 | Radars for unmanned aerial vehicles and specially designed components thereof |
ex 8526 91 ex 8529 90 | Radio navigational aid apparatus for aircraft and specially designed components thereof |
| ex 8807 30 | Flight control unit for unmanned aerial vehicles |
| ex 8807 30 | Remote control unit for unmanned aerial vehicles |
Commencement Information
I5Sch. 4 para. 5 in force at 14.12.2023, see reg. 1(2)
6. Any thing falling within a commodity code mentioned in column 1 of the following table.U.K.
| (1) Commodity code | (2) Description |
|---|---|
| 8525 83 | Night vision camera |
Commencement Information
I6Sch. 4 para. 6 in force at 14.12.2023, see reg. 1(2)
7. Any thing falling—U.K.
(a)within a commodity code mentioned in column 1 of the following table; and
(b)within the description in column 2 beside that code.
| (1) Commodity code | (2) Description |
|---|---|
ex 8542 31 ex 8542 39 | Integrated circuits as follows: Field Programmable Gate Array (FPGA), microcontroller, microprocessor, signal processor, signal analyser |
| ex 8542 33 | Monolithic Microwave Integrated Circuit amplifier |
| ex 8548 00 | Radio Frequency filter or Electromagnetic Interference (EMI) filter, suitable for aircraft |
| ex 8525 89 | Camera (visible or thermal) specially designed for unmanned aerial vehicles |
| ex 9006 30 | Camera for aerial survey |
ex 8529 90 ex 9013 80 ex 9025 80 ex 9026 90 ex 9027 50 | Thermal sensor for unmanned aerial vehicle cameras |
Commencement Information
I7Sch. 4 para. 7 in force at 14.12.2023, see reg. 1(2)
8. Equipment specially designed for satellite navigation system equipment, including aerials and antennas suitable for the reception of GNSS signals.U.K.
Commencement Information
I8Sch. 4 para. 8 in force at 14.12.2023, see reg. 1(2)
9. Airborne laser rangefinder.U.K.
Commencement Information
I9Sch. 4 para. 9 in force at 14.12.2023, see reg. 1(2)
10. LIDAR systems.U.K.
Commencement Information
I10Sch. 4 para. 10 in force at 14.12.2023, see reg. 1(2)
11. Technology, designed or specifically adapted for the test, development or production of equipment listed above.U.K.
Commencement Information
I11Sch. 4 para. 11 in force at 14.12.2023, see reg. 1(2)
12. Pitot tubes and air measurement sensors for unmanned aerial vehicles.U.K.
Commencement Information
I12Sch. 4 para. 12 in force at 14.12.2023, see reg. 1(2)
13. Engine fuel management systems and pressure transmitter for use in unmanned aerial vehicles.U.K.
Commencement Information
I13Sch. 4 para. 13 in force at 14.12.2023, see reg. 1(2)
14. Software programming devices for use with unmanned aerial vehicles.U.K.
Commencement Information
I14Sch. 4 para. 14 in force at 14.12.2023, see reg. 1(2)
15. Software defined radios designed or modified for use on unmanned aerial vehicles.U.K.
Commencement Information
I15Sch. 4 para. 15 in force at 14.12.2023, see reg. 1(2)
16. Single board computers for use in unmanned aerial vehicles.U.K.
Commencement Information
I16Sch. 4 para. 16 in force at 14.12.2023, see reg. 1(2)
17. Video encoding devices for use in unmanned aerial vehicles.U.K.
Commencement Information
I17Sch. 4 para. 17 in force at 14.12.2023, see reg. 1(2)
The Tariff of the United Kingdom, Version 1.16, is available electronically from: https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations2020. A hard copy is available for inspection free of charge at the offices of the Foreign, Commonwealth and Development Office, King Charles Street, London SW1A 2AH.