Establishing a pricing strategy for a new product or service is an important part of the development process. You should consider pricing the moment you decide to take an idea forward as it will determine how much you can afford to invest in the project.
You will need to take the following factors into account:The benefits - or value - to the customer of your product or service compared with what the competition has to offer. Will the price be one that customers are prepared to pay?,Whether or not you're first to market. Is your product or service revolutionary or are you following a market trend?,The selling channels you want to use, which will affect your promotional spend and distribution costs.
Match products and services to market needs:New products and services have to offer benefits that meet your customers' needs. You need to discover what these are.Market research, using techniques such as surveys and focus groups, will help you do this. See our guide on market research and market reports. Not only must you meet your customers' needs, you have to do so in a way that is better than the alternatives offered by the competition.Your new product or service needs a unique selling proposition - a feature or property that makes it stand out in the marketplace
Remember that although the end user of your product or service might be your most important customer, you may have to take the needs of other parties into account.For example, if you were planning a new DIY product, you would need to consider how retailers would stock it as well as how it would benefit professional decorators. If you're creating a toy, you should consider what parents as well as children will think of it.Your competition
Sunday, April 5, 2009
Investment and cost control
Developing new products and services is an inherently risky process. You must plan any investment carefully and strictly control your costs.You need to:factor any future investment in products and services into your strategic business plan ,plan exactly where this investment will be directed ,justify the expenditure on every project ,manage your costs .Before making investment decisions, consider how much your business stands to gain from a completed product or service. Weigh this against the risks you face.
Phasing new product development:One way to minimise your risks is to phase investments in projects. By reviewing a project at the end of each phase or stage of development, you can identify products or services that are unlikely to be successful before resources are wasted. If the product or service fails to meet established criteria, the project is ditched. If it meets them, resources sufficient to enable it to reach a next, predetermined, stage are allocated.
Finding support:A range of government grants and tax breaks is available for research and new product development. For further information, see our guides on innovation, research and development grants and tax reliefs and allowances for research and development.
Cost control:It's essential to keep a close eye on costs when you develop new products and services to avoid them spiralling out of control. You should:estimate development costs in advance, as described below,monitor expenditure throughout the development process,introduce phased investment.
Phasing new product development:One way to minimise your risks is to phase investments in projects. By reviewing a project at the end of each phase or stage of development, you can identify products or services that are unlikely to be successful before resources are wasted. If the product or service fails to meet established criteria, the project is ditched. If it meets them, resources sufficient to enable it to reach a next, predetermined, stage are allocated.
Finding support:A range of government grants and tax breaks is available for research and new product development. For further information, see our guides on innovation, research and development grants and tax reliefs and allowances for research and development.
Cost control:It's essential to keep a close eye on costs when you develop new products and services to avoid them spiralling out of control. You should:estimate development costs in advance, as described below,monitor expenditure throughout the development process,introduce phased investment.
Develop new products and services
Project managers are essential to ensure the successful development of new products or services. They'll be responsible forcontrolling costs and allocating resources - for further information, see the page in this guide on investment and cost control,drawing up the key parameters for the product or service's specification co-ordinating the product development team - for further information, see the page in this guide on creating a project team ,timetabling the development process ,troubleshooting .
Timetabling the development process:Your project manager should draw up a critical path for the completion of key tasks. SMART (specific, measurable, agreed, realistic and time-limited) objectives can help to control and co-ordinate the development team's advance along this path and stages can be used to monitor progress.
However, flexibility must be built into your plans. Any number of unknowns can come into play and result in, for example, a change in the project's specifications or expected completion date.For further information on managing your development project, see our guide on how to manage your research, design and development. The speed with which you want to establish your product or service.The expected lifecycle of your product or service.Whether you are covering your costs.
There are two main ways to estimate costs:a top-down approach where you consider previous comparable projects and use them as a benchmark,a bottom-up approach where all team members agree the costs they expect to incur with one project manager, who will then estimate the total cost,Remember that your costs could include staffing, materials, technology, product design, market research, prototyping and incremental overhead costs.
Timetabling the development process:Your project manager should draw up a critical path for the completion of key tasks. SMART (specific, measurable, agreed, realistic and time-limited) objectives can help to control and co-ordinate the development team's advance along this path and stages can be used to monitor progress.
However, flexibility must be built into your plans. Any number of unknowns can come into play and result in, for example, a change in the project's specifications or expected completion date.For further information on managing your development project, see our guide on how to manage your research, design and development. The speed with which you want to establish your product or service.The expected lifecycle of your product or service.Whether you are covering your costs.
There are two main ways to estimate costs:a top-down approach where you consider previous comparable projects and use them as a benchmark,a bottom-up approach where all team members agree the costs they expect to incur with one project manager, who will then estimate the total cost,Remember that your costs could include staffing, materials, technology, product design, market research, prototyping and incremental overhead costs.
An overview of the recreation, leisure goods and services sector
The recreation and leisure sector comprises a wide range of business activities, covering both goods and services. Goods include games, toys and sporting equipment, while services include activities from sports coaching to video game design.The UK market in this sector is well developed and growing strongly. Rising levels of disposable income and leisure expenditure in Western Europe and North America have created an increasing number of export opportunities for UK firms. The emergence of the middle classes in India, China, Russia and South East Asia has created a demand for high-end products and luxury goods.
There is some overlap with other business areas, particularly in the creative and media industries sector. The creative sector produces 8.2 per cent of Gross Domestic Profit (GDP) and its industry is growing twice as fast as the UK economy, at an average of 5 per cent a year between 1997 and 2004. Exports are growing even faster, averaging 11 per cent, and the sector now contributes 4.3 per cent of the UK's overseas sales (source: UK Trade & Investment, 2007). See our guide on the The sector has a good ability to deliver employment, attract revenue from abroad and drive domestic development. These circumstances have created the opportunity for UK companies in this sector to compete around the world.
The sector covers a wide spectrum of goods and services. There are export opportunities in:tourism consultancy,leisure, sports and play equipment,the garden sector,equestrianism,theme park and visitor attractionsThe multi-billion-dollar crafts market in the US remains particularly strong. However, high technology is increasingly important, with a wealth of new content channels and entertainment media competing for consumers' interest.
International trade in the sectorOverall, the UK imports more recreation and leisure goods and services than it exports. However, there's a sharp difference between the trade balance for goods and the balance for services.The combined exports of sporting goods, musical instruments, games and toys was £803 million in 2005. Imports of the same categories of goods were £6.6 billion in the same year.
There is some overlap with other business areas, particularly in the creative and media industries sector. The creative sector produces 8.2 per cent of Gross Domestic Profit (GDP) and its industry is growing twice as fast as the UK economy, at an average of 5 per cent a year between 1997 and 2004. Exports are growing even faster, averaging 11 per cent, and the sector now contributes 4.3 per cent of the UK's overseas sales (source: UK Trade & Investment, 2007). See our guide on the The sector has a good ability to deliver employment, attract revenue from abroad and drive domestic development. These circumstances have created the opportunity for UK companies in this sector to compete around the world.
The sector covers a wide spectrum of goods and services. There are export opportunities in:tourism consultancy,leisure, sports and play equipment,the garden sector,equestrianism,theme park and visitor attractionsThe multi-billion-dollar crafts market in the US remains particularly strong. However, high technology is increasingly important, with a wealth of new content channels and entertainment media competing for consumers' interest.
International trade in the sectorOverall, the UK imports more recreation and leisure goods and services than it exports. However, there's a sharp difference between the trade balance for goods and the balance for services.The combined exports of sporting goods, musical instruments, games and toys was £803 million in 2005. Imports of the same categories of goods were £6.6 billion in the same year.
Recreation and leisure goods and services
As an importer or exporter in the recreation, leisure goods and services sector, you can turn to a range of bodies for help and information.The government organisation with primary responsibility for providing trade support is UK Trade & Investment. You can find information on the services they offer to exporters on the UK Trade & Investment website - Opens in a new window.You can also find details of your local trade team using a postcode search on the UK Trade and Investment website - Opens in a new window.
Government sources of help and informationIn addition to UK Trade & Investment, other government bodies that provide business support in the recreation, leisure goods and services sector include.
Trade associations and other bodiesBecause the recreation and leisure sector covers many activities, there are numerous trade associations representing the interests of businesses in various sub-sectors. You can search for trade associations on the Trade Association Forum website - Opens in a new window.
Trade associations in the sector include::the Federation of Sports and Play Associations (FSPA) - get help and information on the FSPA website - Opens in a new window the British Association of Leisure Piers, Parks and Attractions (BALPPA) - read information about BALPPA on the BALPPA website - Opens in a new window the Themed Entertainment Association (TEA) - find information about TEA on the TEA website - Opens in a new window the British Toys and Hobbies Association variety of toys not covered specifically elsewhere including.
Government sources of help and informationIn addition to UK Trade & Investment, other government bodies that provide business support in the recreation, leisure goods and services sector include.
Trade associations and other bodiesBecause the recreation and leisure sector covers many activities, there are numerous trade associations representing the interests of businesses in various sub-sectors. You can search for trade associations on the Trade Association Forum website - Opens in a new window.
Trade associations in the sector include::the Federation of Sports and Play Associations (FSPA) - get help and information on the FSPA website - Opens in a new window the British Association of Leisure Piers, Parks and Attractions (BALPPA) - read information about BALPPA on the BALPPA website - Opens in a new window the Themed Entertainment Association (TEA) - find information about TEA on the TEA website - Opens in a new window the British Toys and Hobbies Association variety of toys not covered specifically elsewhere including.
General toys
Train sets, including trains, tracks and signals, along with scale model assembly kits, such as for planes, boats or vehicles are classified under heading code 9503 00 30. Construction kits, such as building blocks and the like are covered by heading code 9503 00 35. The key point of difference for these two classifications is that if the toy kit is designed to be permanently assembled - such as a model car or aeroplane kit - it'll be classified in the former heading code. If it's designed to be constructed and deconstructed, like plastic building blocks, it'll be classified under the latter category.
Toys and other play items representing non-human figures are covered by heading codes 9503 00 41 if they're stuffed, and 9503 00 49 if they're not stuffed. You should bear in mind that this will include fictional figures that may have some human characteristics, such as angels, devils, monsters or robots, for example. It also includes hand and finger puppets and figures used in marionette shows.
Toy musical instruments are classified under heading code 9503 00 55. These are distinguished from "full" musical instruments by having limited capabilities - an ability to produce a more limited range of notes than its adult counterpart. Electrically operated instruments, such as organs, are also classified here. Toy musical apparatus, such as children's-record players or CD players that play rigid plastic discs rather than standard records or CDs are also covered in this heading code, as are toy musical boxes and other items that have a wind-up mechanism and play a limited range of tunes.
Heading code 9503 00 61 covers puzzles of all types, including jigsaws, sliders or Rubik's cubes.Toy weapons, such as guns, rifles, swords and water pistols are under heading code 9503 00 81.Heading codes 9503 00 85, 9503 00 95 and 9503 00 99 cover a wide Sources of help and support in the recreation, leisure goods and services sector
Toys and other play items representing non-human figures are covered by heading codes 9503 00 41 if they're stuffed, and 9503 00 49 if they're not stuffed. You should bear in mind that this will include fictional figures that may have some human characteristics, such as angels, devils, monsters or robots, for example. It also includes hand and finger puppets and figures used in marionette shows.
Toy musical instruments are classified under heading code 9503 00 55. These are distinguished from "full" musical instruments by having limited capabilities - an ability to produce a more limited range of notes than its adult counterpart. Electrically operated instruments, such as organs, are also classified here. Toy musical apparatus, such as children's-record players or CD players that play rigid plastic discs rather than standard records or CDs are also covered in this heading code, as are toy musical boxes and other items that have a wind-up mechanism and play a limited range of tunes.
Heading code 9503 00 61 covers puzzles of all types, including jigsaws, sliders or Rubik's cubes.Toy weapons, such as guns, rifles, swords and water pistols are under heading code 9503 00 81.Heading codes 9503 00 85, 9503 00 95 and 9503 00 99 cover a wide Sources of help and support in the recreation, leisure goods and services sector
Classifying toys, games and sports equipment
Most toys, both for adults and children, are under subheadings of heading code 9503. Toys intended for animals, such as pets, are classified by their basic material.The classification listings are quite detailed to cover the majority of specific commodities.Tricycles, scooters, pedal cars and similar toys.
In classification terms, these are restricted to wheeled toys designed to be driven by children and powered or propelled by the children themselves using pedals, hand levers or motors. The key heading code for these items is 9503 10. This includes:Children's tricycles and similar items. Bear in mind however that bicycles for children are classified as bicycles, using heading code 8712.,Scooters.,Pedal- or hand-propelled wheeled toys in the form of animals.,Pedal cars or motorised cars, often in the form of miniature sports cars, jeeps or lorries.,Wheeled toys propelled by hand levers.,Other wheeled toys designed to be drawn or pushed and are large enough for children to ride in.
Dolls representing humans, their parts and accessories:Dolls are generally covered by two heading codes - 9503 00 21 for dolls themselves and 9503 00 29 for their parts and accessories. These heading codes cover dolls designed for use as toys by adults or children, but also include dolls used for decorative purposes, such as mascot dolls or boudouir dolls. Remember that dolls only representing humans are covered by these classification codes - dolls representing non-human figures, such as robots, devils or angels for example, are classified under heading codes 9503 00 41 or 9503 00 49, even if they have human characteristics. See "general toys" below for more details.
Parts and accessories covered by 9503 00 29 include:heads,bodies,limbs,eyes (other than those unmounted on the dolls and made of glass which are classified under heading code 7018),moving mechanisms and their parts,voice-producing mechanisms,wigs,dolls' clothing, shoes and hats,feeding bottles, rattles, handbags and any other articles of limited functionality and sized to be used in play scenarios alongside dolls
In classification terms, these are restricted to wheeled toys designed to be driven by children and powered or propelled by the children themselves using pedals, hand levers or motors. The key heading code for these items is 9503 10. This includes:Children's tricycles and similar items. Bear in mind however that bicycles for children are classified as bicycles, using heading code 8712.,Scooters.,Pedal- or hand-propelled wheeled toys in the form of animals.,Pedal cars or motorised cars, often in the form of miniature sports cars, jeeps or lorries.,Wheeled toys propelled by hand levers.,Other wheeled toys designed to be drawn or pushed and are large enough for children to ride in.
Dolls representing humans, their parts and accessories:Dolls are generally covered by two heading codes - 9503 00 21 for dolls themselves and 9503 00 29 for their parts and accessories. These heading codes cover dolls designed for use as toys by adults or children, but also include dolls used for decorative purposes, such as mascot dolls or boudouir dolls. Remember that dolls only representing humans are covered by these classification codes - dolls representing non-human figures, such as robots, devils or angels for example, are classified under heading codes 9503 00 41 or 9503 00 49, even if they have human characteristics. See "general toys" below for more details.
Parts and accessories covered by 9503 00 29 include:heads,bodies,limbs,eyes (other than those unmounted on the dolls and made of glass which are classified under heading code 7018),moving mechanisms and their parts,voice-producing mechanisms,wigs,dolls' clothing, shoes and hats,feeding bottles, rattles, handbags and any other articles of limited functionality and sized to be used in play scenarios alongside dolls
Saturday, April 4, 2009
Games and sports equipment
Seasonal items and fancy dressEntertainment items that tie in to specific times of year, such as Christmas, Easter, Halloween, birthdays or carnivals are covered under heading code 9505. If your goods are specifically and clearly intended for seasonal use - for example figures that will only be used in a nativity set - they should be classified under this heading code. Many of these items will be made from non-durable materials.Following is some general guidance for the type of items that are and are not included in heading code 9505.
Christmas items such as Christmas crackers, Christmas stockings and sacks, Christmas cake decorations, and soft stuffed toys and ornaments representing Father Christmas in human form are included in the heading code.However, Christmas cracker gifts imported separately from the cracker are not included. These are classified by their description or basic material. Other Christmas items not included in the heading code are natural Christmas trees (which are classified under Chapter 6), statues or items for decorating places of worship, Christmas candles or Christmas tree candles (heading code 3406) and toys representing non-humans dressed as Father Christmas (heading code 9503).
Easter items such as banners or bunting with words such as "Happy Easter" printed on them are included in the heading code. As above, statues and decorative items intended for places of worship are excluded.Halloween items such as decorations of vampires, witches, ghosts, skeletons and door plaques that re-create screams are included in the heading code, but dolls representing witches, skeletons or wizards are excluded (heading code 9502). Fancy dress garments made from textiles are also excluded (classified under Chapter 61 or 62).
Birthday items such as cake decorations, badges displaying birthday ages, banners or buntings with birthday-related messages printed on them are included.Carnival items such as paper streamers, ticker tape or confetti are included, but fancy dress garments made from textiles are excluded (classified under Chapter 61 or 62).Tricks and novelty joke items are included. These may include items such as masks, wigs or false body parts, sneezing powder, buzzers, Japanese flowers, surprise sweets, itching powder and rubber pencils.
Christmas items such as Christmas crackers, Christmas stockings and sacks, Christmas cake decorations, and soft stuffed toys and ornaments representing Father Christmas in human form are included in the heading code.However, Christmas cracker gifts imported separately from the cracker are not included. These are classified by their description or basic material. Other Christmas items not included in the heading code are natural Christmas trees (which are classified under Chapter 6), statues or items for decorating places of worship, Christmas candles or Christmas tree candles (heading code 3406) and toys representing non-humans dressed as Father Christmas (heading code 9503).
Easter items such as banners or bunting with words such as "Happy Easter" printed on them are included in the heading code. As above, statues and decorative items intended for places of worship are excluded.Halloween items such as decorations of vampires, witches, ghosts, skeletons and door plaques that re-create screams are included in the heading code, but dolls representing witches, skeletons or wizards are excluded (heading code 9502). Fancy dress garments made from textiles are also excluded (classified under Chapter 61 or 62).
Birthday items such as cake decorations, badges displaying birthday ages, banners or buntings with birthday-related messages printed on them are included.Carnival items such as paper streamers, ticker tape or confetti are included, but fancy dress garments made from textiles are excluded (classified under Chapter 61 or 62).Tricks and novelty joke items are included. These may include items such as masks, wigs or false body parts, sneezing powder, buzzers, Japanese flowers, surprise sweets, itching powder and rubber pencils.
Classifying toys, games and sports equipment
Classifying gamesMost games are classified under the heading codes 9504 and 9505. The heading codes cover a variety of commodities in some detail. However, it's a good idea to check heading code 9503 if you can't find what you're looking for, as what you may be viewing as a game may be classified as a toy.
Video gamesGames for consoles such as Nintendo, PlayStation 1, 2 or 3 or XBox are covered by heading code 9504 10.Billiards, snooker and pool equipmentTables (with or without legs), cues, rests, balls, chalks and ball or slide-type markers are covered by heading code 9504 20.
Games operated by coins, notes, tokens or other paymentGames such as arcade games for skill or chance, such as motor racing games or flipper games are covered by heading code 9504 30.
Playing cards and card gamesAll card games and playing cards, including tarot, lexicon and Happy Families, are covered by heading code 9504 40.General indoor gamesHeading code 9504 90 covers a wide variety of games and components of games not specified elsewhere, including:tables constructed for game playing, such as card tables, roulette or chess,tabletop football,skittles and indoor bowling,indoor boules.
Video gamesGames for consoles such as Nintendo, PlayStation 1, 2 or 3 or XBox are covered by heading code 9504 10.Billiards, snooker and pool equipmentTables (with or without legs), cues, rests, balls, chalks and ball or slide-type markers are covered by heading code 9504 20.
Games operated by coins, notes, tokens or other paymentGames such as arcade games for skill or chance, such as motor racing games or flipper games are covered by heading code 9504 30.
Playing cards and card gamesAll card games and playing cards, including tarot, lexicon and Happy Families, are covered by heading code 9504 40.General indoor gamesHeading code 9504 90 covers a wide variety of games and components of games not specified elsewhere, including:tables constructed for game playing, such as card tables, roulette or chess,tabletop football,skittles and indoor bowling,indoor boules.
Classifying toys, games and sports equipment
Classification of toys, games and sports equipment is comparatively straightforward. These items are defined as:toys designed for children or adultsçequipment for indoor and outdoor games,appliances and apparatus for sports, gymnastics or athletics,many types of equipment and consumables for fishing, hunting and shooting.
As a general rule of thumb, when looking to classify toys, games and sports equipment, bear in mind that:toys are generally under heading code 9503,games are generally under heading codes 9504 and 9505,sports equipment is generally under heading codes 9506 and 9507.
You should take care however to make sure you're using the correct classification, as toys and games may be interchangeable terms for some people. If you cannot find the correct classification in one category, it's a good idea to check the other to make sure.This guide will help you to correctly classify such goods, working through each of the broad categories of toys, games and sports equipment.
For more information about what's not covered in this chapter, see our quick reference guide to classifying toys, games and sports equipment.You can find out about classifying goods in our guide: introduction to the Tariff.You can find commodity codes and other measures applying to imports and exports by accessing our free online UK Trade Tariff.For detailed information on this sector, read our guide on recreation and leisure goods and services.Subjects covered in this guide
As a general rule of thumb, when looking to classify toys, games and sports equipment, bear in mind that:toys are generally under heading code 9503,games are generally under heading codes 9504 and 9505,sports equipment is generally under heading codes 9506 and 9507.
You should take care however to make sure you're using the correct classification, as toys and games may be interchangeable terms for some people. If you cannot find the correct classification in one category, it's a good idea to check the other to make sure.This guide will help you to correctly classify such goods, working through each of the broad categories of toys, games and sports equipment.
For more information about what's not covered in this chapter, see our quick reference guide to classifying toys, games and sports equipment.You can find out about classifying goods in our guide: introduction to the Tariff.You can find commodity codes and other measures applying to imports and exports by accessing our free online UK Trade Tariff.For detailed information on this sector, read our guide on recreation and leisure goods and services.Subjects covered in this guide
Avoid vehicle overturns
Overturning is involved in almost one in five fatal vehicle accidents. The risks apply both to delivery vehicles and to vehicles used within the workplace. Forklift trucks for example are particularly prone to overturning.
It's essential to address this risk as part of your health and safety risk assessment. For more information, see our guide on risk assessment - an overview. Remember that under health and safety law you have a responsibility for the health and safety of all employees both on and off your premises, and for all employees and others who come to your premises - such as contractors or drivers making deliveries to your premises. You need to ensure that drivers follow safe procedures wherever they are.
Part of prevention is to ensure that you use the right vehicles, with the right safety equipment. There is a legal requirement for most vehicles to be fitted with a roll over protection system and restraints if there is a danger of them overturning.
But it's equally important to ensure that drivers are properly trained and follow safe procedures. Many accidents are caused because vehicles are driven in unsafe ways or in unsuitable conditions. For example, an overloaded vehicle driven too fast round a corner is more likely to overturn. Drivers who fail to wear seatbelts can also suffer far worse injuries than those who do.
It's essential to address this risk as part of your health and safety risk assessment. For more information, see our guide on risk assessment - an overview. Remember that under health and safety law you have a responsibility for the health and safety of all employees both on and off your premises, and for all employees and others who come to your premises - such as contractors or drivers making deliveries to your premises. You need to ensure that drivers follow safe procedures wherever they are.
Part of prevention is to ensure that you use the right vehicles, with the right safety equipment. There is a legal requirement for most vehicles to be fitted with a roll over protection system and restraints if there is a danger of them overturning.
But it's equally important to ensure that drivers are properly trained and follow safe procedures. Many accidents are caused because vehicles are driven in unsafe ways or in unsuitable conditions. For example, an overloaded vehicle driven too fast round a corner is more likely to overturn. Drivers who fail to wear seatbelts can also suffer far worse injuries than those who do.
Manage vehicle exhaust emissions
Ensure that diesel engines are properly tuned and maintained,fit control systems such as catalytic converters,enforce procedures such as ensuring that engines are switched off when not needed,fit extraction fans in areas where fumes can build upFor information on tax reductions for using low-emission vehicles, see our guide on environmental tax obligations and breaks.
You should also watch out for warning signs. Blue or black smoke produced by poorly maintained or faulty engines is particularly harmful. The build up of soot on walls can also show that diesel fumes are excessive.Read the guide on diesel engine exhaust emissions on the Health & Safety Executive (HSE) website - Opens in a new window.
In confined or completely enclosed spaces, you must use electric-propulsion or possibly liquefied petroleum gas fuel to avoid a build-up of fumes - in forklift trucks, for example.You should also include emissions in your health, safety and environmental risk assessment. See our guide on risk assessment - an overview.
You should also be aware of the level of noise caused by your vehicles when moving around at night as well as the risk of emitting excessive dust, grit and fumes. See the guide on noise, odour and other nuisances on the NetRegs website - Opens in a new window.Reducing your vehicle use and choosing more environmentally friendly alternatives can reduce your environmental impact and benefit your business financially. See our guide on how to reduce the environmental impact of your business transport.
You should also watch out for warning signs. Blue or black smoke produced by poorly maintained or faulty engines is particularly harmful. The build up of soot on walls can also show that diesel fumes are excessive.Read the guide on diesel engine exhaust emissions on the Health & Safety Executive (HSE) website - Opens in a new window.
In confined or completely enclosed spaces, you must use electric-propulsion or possibly liquefied petroleum gas fuel to avoid a build-up of fumes - in forklift trucks, for example.You should also include emissions in your health, safety and environmental risk assessment. See our guide on risk assessment - an overview.
You should also be aware of the level of noise caused by your vehicles when moving around at night as well as the risk of emitting excessive dust, grit and fumes. See the guide on noise, odour and other nuisances on the NetRegs website - Opens in a new window.Reducing your vehicle use and choosing more environmentally friendly alternatives can reduce your environmental impact and benefit your business financially. See our guide on how to reduce the environmental impact of your business transport.
Avoid falls from vehicles
Falls from vehicles are a common cause of injuries. To help protect your employees you should look at the dangers they face as part of your regular risk assessments. This may include falls from delivery vehicles or from vehicles used within your premises. See our guide on risk assessment - an overview.
The safest course of action is to eliminate the need to climb onto vehicles in the first place - by providing a loading platform, for instance. Both petrol and diesel engines produce carbon monoxide, soot and other contaminants. It's your responsibility to prevent or at least control exposure.
Where climbing onto a vehicle is unavoidable, you can reduce the risks by using suitable access equipment such as walkways with guard rails. Restrict access to people who must be there.You should ensure that drivers, other employees and visitors understand safety practices. These include only carrying passengers on suitable vehicles and forbidding jumping onto a moving vehicle Exhaust emissions are at best unhealthy. At worst they can be fatal.
As part of your health and safety responsibilities, you are legally required to manage the risks from harmful substances. See our guide on how to manage harmful substances safely completely enclosed spaces, you must use electric-propulsion or possibly liquefied petroleum gas fuel to avoid a build-up of fumes.
The safest course of action is to eliminate the need to climb onto vehicles in the first place - by providing a loading platform, for instance. Both petrol and diesel engines produce carbon monoxide, soot and other contaminants. It's your responsibility to prevent or at least control exposure.
Where climbing onto a vehicle is unavoidable, you can reduce the risks by using suitable access equipment such as walkways with guard rails. Restrict access to people who must be there.You should ensure that drivers, other employees and visitors understand safety practices. These include only carrying passengers on suitable vehicles and forbidding jumping onto a moving vehicle Exhaust emissions are at best unhealthy. At worst they can be fatal.
As part of your health and safety responsibilities, you are legally required to manage the risks from harmful substances. See our guide on how to manage harmful substances safely completely enclosed spaces, you must use electric-propulsion or possibly liquefied petroleum gas fuel to avoid a build-up of fumes.
Manage vehicle movements to ensure safety in the workplace
Proper planning significantly reduces the risk from vehicle movements. This applies to traffic routes within buildings and yards as much as to roads.Assessing and controlling these risks is an essential part of your health and safety risk assessment. See our guide on risk assessment - an overview.
Reassess your work practices to reduce vehicle movements within your premises by re-siting operations or installing equipment such as conveyors. Plan safe traffic routes, avoiding any danger areas. Risks can be reduced with speed limits and one-way systems. Ensure that loads are safely secured. Make sure route surfaces are constructed of suitable material and properly drained. Avoid steep slopes.
Provide separate routes for pedestrians where possible, and barriers or guard rails if appropriate. Ensure routes are clearly marked using painted lines and other devices. Use signposting to explain routes and warn of potential dangers. Provide adequate and suitable parking and loading bays. For example these should be on level ground to reduce risks. Provide adequate lighting throughout, particularly in areas such as junctions and routes used by pedestrians.
Read the guide on creating a safe workplace on the Health & Safety Executive (HSE) website - Opens in a new window.It is important to ensure that drivers follow appropriate safety policies and procedures. The driver of a vehicle should always be clearly responsible for its safety.Make sure you consider the risks to visitors and the risks caused by visiting drivers.
Reassess your work practices to reduce vehicle movements within your premises by re-siting operations or installing equipment such as conveyors. Plan safe traffic routes, avoiding any danger areas. Risks can be reduced with speed limits and one-way systems. Ensure that loads are safely secured. Make sure route surfaces are constructed of suitable material and properly drained. Avoid steep slopes.
Provide separate routes for pedestrians where possible, and barriers or guard rails if appropriate. Ensure routes are clearly marked using painted lines and other devices. Use signposting to explain routes and warn of potential dangers. Provide adequate and suitable parking and loading bays. For example these should be on level ground to reduce risks. Provide adequate lighting throughout, particularly in areas such as junctions and routes used by pedestrians.
Read the guide on creating a safe workplace on the Health & Safety Executive (HSE) website - Opens in a new window.It is important to ensure that drivers follow appropriate safety policies and procedures. The driver of a vehicle should always be clearly responsible for its safety.Make sure you consider the risks to visitors and the risks caused by visiting drivers.
Parking and reversing
Reversing and parking vehicles - whether used for deliveries or within your premises - carries risks. Careless parking is a common cause of accidents. Nearly a quarter of all workplace deaths involve reversing.
Reversing and parking must be included in your health and safety risk assessment. See our guide on risk assessment - an overview.As far as possible you should manage vehicle movements to avoid the need for reversing or inappropriate parking. See the page in this guide on how to manage vehicle movements to ensure safety in the workplace.
Where reversing is unavoidable, you should minimise the risks. For example, risks are lower if reversing takes place only where there are no blind spots, and where there are no pedestrians or other traffic. You should remember.
drivers need training in safe practices,you may need to use signalling equipment or signallers,vehicles should be fitted with appropriate mirrors,you may need other safety equipment, such as barriers, reversing alarms or reverse parking sensors.
Reversing and parking must be included in your health and safety risk assessment. See our guide on risk assessment - an overview.As far as possible you should manage vehicle movements to avoid the need for reversing or inappropriate parking. See the page in this guide on how to manage vehicle movements to ensure safety in the workplace.
Where reversing is unavoidable, you should minimise the risks. For example, risks are lower if reversing takes place only where there are no blind spots, and where there are no pedestrians or other traffic. You should remember.
drivers need training in safe practices,you may need to use signalling equipment or signallers,vehicles should be fitted with appropriate mirrors,you may need other safety equipment, such as barriers, reversing alarms or reverse parking sensors.
Lifting and manual handling
Workplace transport doesn't only involve vehicles. You almost certainly move things by hand as well. You may also use lifting equipment.Both lifting and manual handling must be included in your health and safety risk assessment. See our guide on risk assessment - an overview.
Manual handling is a major cause of injuries in UK businesses - many workers suffer back problems or other injuries. Where possible you should avoid the need for manual handling, eg by providing appropriate equipment. Read information on managing back pain in the workplace on the Health & Safety Executive (HSE) website - Opens in a new window.
If manual handling is unavoidable, you should assess and minimise the risks. Training employees in correct handling techniques can help reduce injuries and the number of days taken off as a consequence. See our guide on how to ensure employees' safety when lifting and carrying.To help minimise the risk of lifting equipment causing injury you should ensure it is:strong, stable and suitable for the job ,positioned to minimise the risk of it or its load falling on anyone,marked with safety information,regularly inspected and maintained.
Anyone using the equipment should be properly trained and any failure of lifting equipment should also be reported. See our guide on how to record and report an accident or incident.To help identify high-risk workplace manual handling .
Manual handling is a major cause of injuries in UK businesses - many workers suffer back problems or other injuries. Where possible you should avoid the need for manual handling, eg by providing appropriate equipment. Read information on managing back pain in the workplace on the Health & Safety Executive (HSE) website - Opens in a new window.
If manual handling is unavoidable, you should assess and minimise the risks. Training employees in correct handling techniques can help reduce injuries and the number of days taken off as a consequence. See our guide on how to ensure employees' safety when lifting and carrying.To help minimise the risk of lifting equipment causing injury you should ensure it is:strong, stable and suitable for the job ,positioned to minimise the risk of it or its load falling on anyone,marked with safety information,regularly inspected and maintained.
Anyone using the equipment should be properly trained and any failure of lifting equipment should also be reported. See our guide on how to record and report an accident or incident.To help identify high-risk workplace manual handling .
Loading, unloading and tipping
Loading and unloading items can be one of the most risky parts of transport. This applies whether you are loading or unloading deliveries or moving goods within your premises.It's essential to include loading and unloading as part of your health and safety risk assessment. For information on risk assessment, see our guide on .
There are a number of things you should take into consideration when carrying out this part of your risk assessment, such as:Ensuring that the area where loading and unloading takes place is safe. It should be clear of other traffic and pedestrians.
Sourcing safety equipment. For example, you might need guard rails or plates to prevent anything getting caught in machinery such as a vehicle tail lift.Ensuring that the vehicle is stable and safe with any brakes properly applied.Loading the vehicle safely. For example, you may need to spread the load evenly and avoid overloading. Read the guide on loading vehicles on the Health & Safety Executive (HSE) website - Opens in a new window.
Avoiding using vehicles that require the load to be sheeted and unsheeted. If you must use them, minimise the risks. Read the guide on sheeting and unsheeting vehicles on the HSE website - Opens in a new window.Unloading by tipping carries extra risks - for example if the load i is tipped onto someone or if the vehicle overturns.
There are a number of things you should take into consideration when carrying out this part of your risk assessment, such as:Ensuring that the area where loading and unloading takes place is safe. It should be clear of other traffic and pedestrians.
Sourcing safety equipment. For example, you might need guard rails or plates to prevent anything getting caught in machinery such as a vehicle tail lift.Ensuring that the vehicle is stable and safe with any brakes properly applied.Loading the vehicle safely. For example, you may need to spread the load evenly and avoid overloading. Read the guide on loading vehicles on the Health & Safety Executive (HSE) website - Opens in a new window.
Avoiding using vehicles that require the load to be sheeted and unsheeted. If you must use them, minimise the risks. Read the guide on sheeting and unsheeting vehicles on the HSE website - Opens in a new window.Unloading by tipping carries extra risks - for example if the load i is tipped onto someone or if the vehicle overturns.
Transport in the workplace
Almost every business uses transport, whether it's to make or receive deliveries or just to move goods around their premises. Whatever forms of transport you use, you must assess and manage the risks. Even carrying goods by hand has risks - back problems are one of the most common causes of injuries and days off.
This guide outlines the main areas you need to consider, from manual handling to uncoupling the trailer of a heavy goods vehicle. It also tells you where to get more detailed information and advice.Any type of transport vehicle can cause potential risks in the workplace. Most businesses make and receive deliveries using vehicles ranging from heavy goods vehicles to small vans or even bicycles.
Inside your premises you might move stock around using hand trucks or forklifts. Even when no transport vehicles are used, lifting and moving by hand has risks. For more information, see the page in this guide on lifting and manual handling.Workplace transport isn't only a risk in warehouses and factories. For example, retailers frequently move items, whether receiving deliveries or restocking their shelves. Even in an office you're likely to occasionally move supplies or equipment.
As an employer, you should remember that under health and safety law you are responsible for the health and safety of everyone affected by your business. This includes everyone from employees to visitors or members of the public. For more information, see our guide on your responsibilities for health and safety.
This guide outlines the main areas you need to consider, from manual handling to uncoupling the trailer of a heavy goods vehicle. It also tells you where to get more detailed information and advice.Any type of transport vehicle can cause potential risks in the workplace. Most businesses make and receive deliveries using vehicles ranging from heavy goods vehicles to small vans or even bicycles.
Inside your premises you might move stock around using hand trucks or forklifts. Even when no transport vehicles are used, lifting and moving by hand has risks. For more information, see the page in this guide on lifting and manual handling.Workplace transport isn't only a risk in warehouses and factories. For example, retailers frequently move items, whether receiving deliveries or restocking their shelves. Even in an office you're likely to occasionally move supplies or equipment.
As an employer, you should remember that under health and safety law you are responsible for the health and safety of everyone affected by your business. This includes everyone from employees to visitors or members of the public. For more information, see our guide on your responsibilities for health and safety.
Business vehicle insurance
If you or your employees use a vehicle for work, then by law you must take out motor insurance. Even if you use your own car, a private policy is not sufficient. It may even be invalidated if you use your vehicle for business purposes..You may need to consult an insurance broker about which types of insurance best meet your business needs.
Transport management training coursesIdentifying your needs and meeting them the best possible way is challenging. If you import or export goods, it can become even more complicated.If handling transportation is a substantial part of your business activities, it may be a good idea to take courses on subjects such as: freight regulation and contro:transport operation and management,transport policy,supply-chain management,economics and finance,training and professional roles in dangerous goods transport.
Authorised Economic Operator (AEO) status:If you trade within the European Union as part of an international supply chain and are actively involved in customs operations you can apply for AEO status. The AEO certificate is an internationally recognised quality mark. It tells people that your customs controls and procedures are efficient and compliant, and that you can be considered a secure and reliable trading partner in the supply chain.
AEOs may benefit from simplifications provided for under the custom rules, or from facilitations of customs controls relating to security and safety. Read about AEO status in our guide on Authorised Economic Operators. freight regulation and control,transport operation and management,transport policy,supply-chain management,economics and finance,training and professional roles in dangerous goods transport.
Transport management training coursesIdentifying your needs and meeting them the best possible way is challenging. If you import or export goods, it can become even more complicated.If handling transportation is a substantial part of your business activities, it may be a good idea to take courses on subjects such as: freight regulation and contro:transport operation and management,transport policy,supply-chain management,economics and finance,training and professional roles in dangerous goods transport.
Authorised Economic Operator (AEO) status:If you trade within the European Union as part of an international supply chain and are actively involved in customs operations you can apply for AEO status. The AEO certificate is an internationally recognised quality mark. It tells people that your customs controls and procedures are efficient and compliant, and that you can be considered a secure and reliable trading partner in the supply chain.
AEOs may benefit from simplifications provided for under the custom rules, or from facilitations of customs controls relating to security and safety. Read about AEO status in our guide on Authorised Economic Operators. freight regulation and control,transport operation and management,transport policy,supply-chain management,economics and finance,training and professional roles in dangerous goods transport.
Vehicle licences
You may need to apply for a Large Goods Vehicle (LGV) operator's licence if you want to operate vehicles over 3,500 kilograms. Even if you do not drive the vehicle, and one of your employees is the driver, you are still classified as an operator. This means you need to apply for a licence.
If you carry passengers for hire or reward you may need to apply for a Public Service Vehicle (PSV) licence.If you or one of your employees needs to drive a minibus or van you may need to apply for a Passenger Carrying Vehicle licence.If you or one of your employees needs to drive a vehicle with a permissible maximum weight of 3.5 tonnes or less and carry dangerous goods commercially you may need to apply for a driver training certificate (commonly known as an "ADR licence").
Applying for vehicle licencesYou need to contact the local traffic area office that covers the area where your vehicle will be parked when not in use. licence.If you or one of your employees needs to drive a minibus or van you may need to apply for a Passenger Carrying Vehicle licence.
Or you can access a form from the Internet:”:LGV licences - You must disclose any court convictions when applying for a PSV licence. You have to advertise your application in a local paper, if you are applying for a LGV licence. The relevant traffic commissioner considers the application.Both licences are valid indefinitely, unless revoked for a specific violation. You have to pay regular fees
If you carry passengers for hire or reward you may need to apply for a Public Service Vehicle (PSV) licence.If you or one of your employees needs to drive a minibus or van you may need to apply for a Passenger Carrying Vehicle licence.If you or one of your employees needs to drive a vehicle with a permissible maximum weight of 3.5 tonnes or less and carry dangerous goods commercially you may need to apply for a driver training certificate (commonly known as an "ADR licence").
Applying for vehicle licencesYou need to contact the local traffic area office that covers the area where your vehicle will be parked when not in use. licence.If you or one of your employees needs to drive a minibus or van you may need to apply for a Passenger Carrying Vehicle licence.
Or you can access a form from the Internet:”:LGV licences - You must disclose any court convictions when applying for a PSV licence. You have to advertise your application in a local paper, if you are applying for a LGV licence. The relevant traffic commissioner considers the application.Both licences are valid indefinitely, unless revoked for a specific violation. You have to pay regular fees
Couriers, hauliers, freight forwarders and logistics services
Couriers specialise in the speedy and secure delivery of small goods and packages. They deliver nationally and internationally. They only deliver goods up to a certain weight. Find a courier service in your area on the locateacourier website - Opens in a new window.
Hauliers will collect goods from your premises and deliver them to your chosen destination by road. This may prove expensive if your goods don't fill up an entire vehicle, such as a van or truck.Freight forwarders specialise in "consolidation". This means they combine your goods with other consignments in a single container or vehicle, reducing the costs. They generally offer related services, eg organising the paperwork for exports. You can search for a freight forwarder on the British International Freight Association (BIFA) website - Opens in a new window.
Logistics service providers manage the entire transportation process, tracking goods and organising any documentation needed. They can also provide warehousing and local distribution centres if necessary.When choosing a carrier, you need to consider.
their experience of handling similar products to yours,their experience in the modes of transport you wish to use,cost and extra charges,delivery schedules,their location,whether they offer national and international coverage,whether they provide insurance,membership of trade associations and professional bodies,word of mouth recommendations.
Hauliers will collect goods from your premises and deliver them to your chosen destination by road. This may prove expensive if your goods don't fill up an entire vehicle, such as a van or truck.Freight forwarders specialise in "consolidation". This means they combine your goods with other consignments in a single container or vehicle, reducing the costs. They generally offer related services, eg organising the paperwork for exports. You can search for a freight forwarder on the British International Freight Association (BIFA) website - Opens in a new window.
Logistics service providers manage the entire transportation process, tracking goods and organising any documentation needed. They can also provide warehousing and local distribution centres if necessary.When choosing a carrier, you need to consider.
their experience of handling similar products to yours,their experience in the modes of transport you wish to use,cost and extra charges,delivery schedules,their location,whether they offer national and international coverage,whether they provide insurance,membership of trade associations and professional bodies,word of mouth recommendations.
Distribution Using carriers
As well as the upfront vehicle costs, there are extra costs to take into account before making the final decision, eg vehicle licences, employee training and fuel and maintenance costs. Your goods may be insured when a carrier transports them, but this may not compensate for losing a customer if their goods arrive in pieces.
Leasing or renting vehicles is an alternative. It gives you more control over transporting your goods than using carriers, and allows you to minimise costs by hiring vehicles only when you need to. ships or the post can be more cost-effective, but not always practical, especially if the goods are perishable. Email is another cost-effective delivery method but is limited to electronic files and data.
If you operate your own vehicles, your drivers are allowed to work a maximum of 60 hours in a single week and no more than an average of 48 hours a week. This is normally calculated over 17 weeks.
Carriers can be more expensive but provide a more complete transportation service. Logistics providers, for example, can manage the entire process for you, including organising any documentation that is needed. See the page in this guide on couriers
Leasing or renting vehicles is an alternative. It gives you more control over transporting your goods than using carriers, and allows you to minimise costs by hiring vehicles only when you need to. ships or the post can be more cost-effective, but not always practical, especially if the goods are perishable. Email is another cost-effective delivery method but is limited to electronic files and data.
If you operate your own vehicles, your drivers are allowed to work a maximum of 60 hours in a single week and no more than an average of 48 hours a week. This is normally calculated over 17 weeks.
Carriers can be more expensive but provide a more complete transportation service. Logistics providers, for example, can manage the entire process for you, including organising any documentation that is needed. See the page in this guide on couriers
Using carriers or buying or leasing business vehicles
Using carriers or buying or leasing business vehicles:There are three main ways of acquiring the use of vehicles. You can:buy your own vehicles outright,hire purchase or lease them,use a courier or distributor to move your goods.
The most cost-effective choice for your business depends on the amount and frequency of the goods you deliver. Don't buy your own vehicles if they will sit idle for most of the time, or be half empty when on the road - balance this with any tax breaks you may miss out on.
If you produce certain goods, eg very fragile ones, making sure that they reach your customer in one piece may be your priority, and it may be easier to do this using your own transport. Your goods may be insured when a carrier transports them, but this may not compensate for losing a customer if their goods arrive in pieces.
If your business places particular emphasis on customer service or prompt delivery, then owning your own vehicles may be advisable. If you want flexibility and control over when you transport goods, and want the ability to dispatch goods at a moment's notice, then owning your vehicles makes business sense.
The most cost-effective choice for your business depends on the amount and frequency of the goods you deliver. Don't buy your own vehicles if they will sit idle for most of the time, or be half empty when on the road - balance this with any tax breaks you may miss out on.
If you produce certain goods, eg very fragile ones, making sure that they reach your customer in one piece may be your priority, and it may be easier to do this using your own transport. Your goods may be insured when a carrier transports them, but this may not compensate for losing a customer if their goods arrive in pieces.
If your business places particular emphasis on customer service or prompt delivery, then owning your own vehicles may be advisable. If you want flexibility and control over when you transport goods, and want the ability to dispatch goods at a moment's notice, then owning your vehicles makes business sense.
Distribution and logistics
When deciding which type of transport meets your business' distribution needs, there are several logistical factors you may want to take into account.What you want to transportConsider the nature of the products you need to distribute. Are they perishable dangerous or expensive?If you transport perishable goods such as food, you may wish to consider specialised refrigerated transport.
If you transport goods that are classified as dangerous, you must meet requirements regarding packaging, labelling, training of drivers, etc. You can contact the Enquiry Point of the Department for Transport Dangerous Goods Branch on Tel 020 7944 2755 or email them at dangerousgoods@dft.gsi.gov.uk. When transporting people or live animals you will need to gauge the expected volume to ensure your transport has an appropriate capacity and meets health and safety standards.
Frequency and timing of deliveries:Your goods or services may need to go to single or multiple destinations in the UK, Europe or across the world.You need to decide:if you will deliver daily, monthly, etc,whether you want delivery capability to be available 24-hours a day,whether you can predict the dates and times you'll need to distribute your goodsmhow much control you want over the timing of your deliveries, eg whether your schedules fit with train timetables,how quickly you want goods to reach their destination.
Transportation costs:Transporting goods by air or courier tend to be the most expensive methods per unit, but can be the fastest. Using trains, ships or the post can be more cost-effective, but not always practical, especially if the goods are perishable. Email is another cost-effective delivery method but is limited to electronic files and data.
If you transport goods that are classified as dangerous, you must meet requirements regarding packaging, labelling, training of drivers, etc. You can contact the Enquiry Point of the Department for Transport Dangerous Goods Branch on Tel 020 7944 2755 or email them at dangerousgoods@dft.gsi.gov.uk. When transporting people or live animals you will need to gauge the expected volume to ensure your transport has an appropriate capacity and meets health and safety standards.
Frequency and timing of deliveries:Your goods or services may need to go to single or multiple destinations in the UK, Europe or across the world.You need to decide:if you will deliver daily, monthly, etc,whether you want delivery capability to be available 24-hours a day,whether you can predict the dates and times you'll need to distribute your goodsmhow much control you want over the timing of your deliveries, eg whether your schedules fit with train timetables,how quickly you want goods to reach their destination.
Transportation costs:Transporting goods by air or courier tend to be the most expensive methods per unit, but can be the fastest. Using trains, ships or the post can be more cost-effective, but not always practical, especially if the goods are perishable. Email is another cost-effective delivery method but is limited to electronic files and data.
Transport logistics for business
IntroductionEach business has its own particular transport needs. These depend on the nature of the business and the type of products or services it buys and sells.This guide will help you decide on the most appropriate transportation for your business needs and assess the tax implications and costs to your business.
It also Pros and cons of different modes of transportWhen deciding which method of transport to use, you need to weigh up the advantages and disadvantages of each.Depending on the distance, destination, volume and type of goods you deliver, if you want to transport goods directly from door-to-door, you can choose between different types of road transport, such as bikes, cars, vans or trucks or use alternatives such as rail, air, sea or electronic delivery.
Tells you what licences, insurance and training you or your staff will need to operate business vehicles. Noisy, pollutes the environment, less safe than alternatives, stressful for drivers, potential delays, can be expensive where there are congestion or road charges.
Fast, safe, more environmentally friendly than alternatives, does not add to congestionLimited routes, inflexible routes and timetables, expensive, sometimes unreliable. Very slow, relatively few ports, inflexible routes and timetables, port duty or taxes - requires inland transportation for door-to-door deliveryInsecure due to viruses and hackers, limited to certain goods and services. Expensive, unsuitable for some goods, limited routes, inflexible timetables, pollutes the environment, airport taxes.
It also Pros and cons of different modes of transportWhen deciding which method of transport to use, you need to weigh up the advantages and disadvantages of each.Depending on the distance, destination, volume and type of goods you deliver, if you want to transport goods directly from door-to-door, you can choose between different types of road transport, such as bikes, cars, vans or trucks or use alternatives such as rail, air, sea or electronic delivery.
Tells you what licences, insurance and training you or your staff will need to operate business vehicles. Noisy, pollutes the environment, less safe than alternatives, stressful for drivers, potential delays, can be expensive where there are congestion or road charges.
Fast, safe, more environmentally friendly than alternatives, does not add to congestionLimited routes, inflexible routes and timetables, expensive, sometimes unreliable. Very slow, relatively few ports, inflexible routes and timetables, port duty or taxes - requires inland transportation for door-to-door deliveryInsecure due to viruses and hackers, limited to certain goods and services. Expensive, unsuitable for some goods, limited routes, inflexible timetables, pollutes the environment, airport taxes.
Classifying television cameras, video cameras and still digital cameras
Unlike photographic cameras, which are covered in Chapter 90, television, video and digital cameras don't use light-sensitive film or plates. Instead, they form images through a lens and convert them into an electrical signal. This is then transmitted or saved electronically.Cameras covered in Chapter 85 are classified under heading code 8525 and fall into one of three broad categories:Television cameras - including webcams. These don't record or save the image they form, but convert it into an electrical signal that's transmitted to other apparatus by either line or radio.
Television cameras:Television cameras with three or more camera tubes are classified under subheading code 8525 80 11 00.Other television cameras - including those using charge coupled devices (CCDs) or complementary metal oxide semiconductor (CMOS) sensors - are classified under subheading code 8525 80 19 90. Examples of the types of camera that are classified under this subheading code include webcams and cameras with a single camera tube.
Video cameras and camcordersVideo cameras that can only record the sound and images taken by the camera itself are classified under subheading code 8525 80 91 00. These types of video camera don't have any input jacks or ports, so they can't record sound or images from other external sources.
Video cameras and camcorders that do have some sort of external input facility - for example a DV-in connector - are classified under subheading code 8525 80 99 00.Still image digital camerasStill image digital cameras with video capture capabilities (using the maximum storage capacity) of recording with a quality at or exceeding 800x600 pixels at 23 frames per second, at least 30 minutes in sequence .
Television cameras:Television cameras with three or more camera tubes are classified under subheading code 8525 80 11 00.Other television cameras - including those using charge coupled devices (CCDs) or complementary metal oxide semiconductor (CMOS) sensors - are classified under subheading code 8525 80 19 90. Examples of the types of camera that are classified under this subheading code include webcams and cameras with a single camera tube.
Video cameras and camcordersVideo cameras that can only record the sound and images taken by the camera itself are classified under subheading code 8525 80 91 00. These types of video camera don't have any input jacks or ports, so they can't record sound or images from other external sources.
Video cameras and camcorders that do have some sort of external input facility - for example a DV-in connector - are classified under subheading code 8525 80 99 00.Still image digital camerasStill image digital cameras with video capture capabilities (using the maximum storage capacity) of recording with a quality at or exceeding 800x600 pixels at 23 frames per second, at least 30 minutes in sequence .
Audio frequency amplifiers
Amplifiers:Audio frequency amplifiers with only one sound channel are classified under subheading code 8518 40 81 90.Amplifiers with more than one channel - for example stereo amplifiers - are classified under subheading code 8518 40 89 90. Surround-sound amplifiers - for example a 5.1 sound decoder combined with an amplifier - are also classified under this subheading code.
Graphic equalisers and mixing units:These are classified as other electrical apparatus under subheading code 8543 70 90 99.Microphones Microphones and microphone stands are classified under subheading code 8518 10 95 90.
Electric sound amplifier sets:These combine a microphone, amplifier and loudspeaker. Examples include:loudhailers (or megaphones) ,guitar amplifiers ,sound-only karaoke machines with no video They've got one or more printed circuit boards with control electronics for pixel addressing only and they may r may not include::a backlit unit ,inverters If they've got touch screen facilities then they're classified under subheading code 8548 90 90 49 - if not they're classified under subheading code 8529 90 92 44.
Other cassette recorders:Other types of cassette recorder are classified under subheading code 8519 89 90 90.Other magnetic tape recordersOpen-reel tape recorders with a single - or maximum - speed of 19cm per second are classified under subheading code Products contained in a housing are considered to have lost their character as electronic assemblies, and are classified under subheading code
Graphic equalisers and mixing units:These are classified as other electrical apparatus under subheading code 8543 70 90 99.Microphones Microphones and microphone stands are classified under subheading code 8518 10 95 90.
Electric sound amplifier sets:These combine a microphone, amplifier and loudspeaker. Examples include:loudhailers (or megaphones) ,guitar amplifiers ,sound-only karaoke machines with no video They've got one or more printed circuit boards with control electronics for pixel addressing only and they may r may not include::a backlit unit ,inverters If they've got touch screen facilities then they're classified under subheading code 8548 90 90 49 - if not they're classified under subheading code 8529 90 92 44.
Other cassette recorders:Other types of cassette recorder are classified under subheading code 8519 89 90 90.Other magnetic tape recordersOpen-reel tape recorders with a single - or maximum - speed of 19cm per second are classified under subheading code Products contained in a housing are considered to have lost their character as electronic assemblies, and are classified under subheading code
Classifying speakers, amplifiers and microphones
Speakers, amplifiers and microphones are classified as separate units under their own heading codes if they don't make up part of a complete system.Note that if items like speakers and amplifiers make up part of a complete system along with other units then they don't need to be classified separately. For example, a home cinema system that included a DVD player, radio receiver and amplifier as well as separate speakers would be classified as a single item under subheading code 8521 90 00 90.
Loudspeakers:Speakers classified under heading code 8518 include both passive speakers and active speakers. Active speakers - like many subwoofers - contain a built-in audio amplifier.
The subheading code under which speakers are classified depends on the number of "drive units" - the actual loudspeaker cones or ribbons - in each cabinet or enclosure.Speakers with a single drive unit in each cabinet are classified under subheading code 8518 21 00 90.Speakers with more than one drive unit in each cabinet - for example one woofer and one tweeter - are classified under subheading code 8518 22 00 90.
Speakers that aren't mounted in a cabinet or enclosure are classified under subheading code 8518 29 95 90.HeadphonesAudio headphone sets and earphones designed for use with audio and video equipment are classified under subheading code 8518 30 95 90.
Loudspeakers:Speakers classified under heading code 8518 include both passive speakers and active speakers. Active speakers - like many subwoofers - contain a built-in audio amplifier.
The subheading code under which speakers are classified depends on the number of "drive units" - the actual loudspeaker cones or ribbons - in each cabinet or enclosure.Speakers with a single drive unit in each cabinet are classified under subheading code 8518 21 00 90.Speakers with more than one drive unit in each cabinet - for example one woofer and one tweeter - are classified under subheading code 8518 22 00 90.
Speakers that aren't mounted in a cabinet or enclosure are classified under subheading code 8518 29 95 90.HeadphonesAudio headphone sets and earphones designed for use with audio and video equipment are classified under subheading code 8518 30 95 90.
Black-and-white video monitors
Black-and-white video monitors:Black-and-white and other monochrome non-CRT monitors with no television tuner are classified under subheading code 8528 59 10 00.
Incomplete plasma and LCD monitor panels:Bare plasma screen monitor panels can't receive a signal from any source. They're made up of glass layers with plasma cells between them. They've got display and address electrodes and they may or may not include.
Bare LCD screen panels that can't receive a signal from any source are made up of one or more thin film transistor (TFT) glass or plastic cells. They've got one or more printed circuit boards with control electronics for pixel addressing only and they may r may not include::a backlit unit ,inverters If they've got touch screen facilities then they're classified under subheading code 8548 90 90 49 - if not they're classified under subheading code 8529 90 92 44.
Video projectors:LCD and digital light processing (DLP) dual purpose video projectors that can also display computer data or other images are classified under subheading code 8528 69 10 00.Other types of video projector are classified under subheading code 8528 69 99 00 if they're colour, and under subheading code 8528 69 91 00 if they're black and white or other monochrome.Rear projection systems comprising a colour video monitor and a video projector in a single housing are classified under subheading code 8528 59 90. The projector is situated behind the monitor screen; the image is projected onto an internal surface but viewed on an external surface.
Incomplete plasma and LCD monitor panels:Bare plasma screen monitor panels can't receive a signal from any source. They're made up of glass layers with plasma cells between them. They've got display and address electrodes and they may or may not include.
Bare LCD screen panels that can't receive a signal from any source are made up of one or more thin film transistor (TFT) glass or plastic cells. They've got one or more printed circuit boards with control electronics for pixel addressing only and they may r may not include::a backlit unit ,inverters If they've got touch screen facilities then they're classified under subheading code 8548 90 90 49 - if not they're classified under subheading code 8529 90 92 44.
Video projectors:LCD and digital light processing (DLP) dual purpose video projectors that can also display computer data or other images are classified under subheading code 8528 69 10 00.Other types of video projector are classified under subheading code 8528 69 99 00 if they're colour, and under subheading code 8528 69 91 00 if they're black and white or other monochrome.Rear projection systems comprising a colour video monitor and a video projector in a single housing are classified under subheading code 8528 59 90. The projector is situated behind the monitor screen; the image is projected onto an internal surface but viewed on an external surface.
Classifying video monitors and projectorsMost video monitors are classified under heading code 8528. They're classified according to features like scr
Most video monitors are classified under heading code 8528. They're classified according to features like screen type, size and whether they're colour or black and white.Colour video monitors - cathode ray tube (CRT)
Colour video monitors with an integral tube and a standard screen shape - giving a 4:3 image size ratio - are classified under subheading code 8528 49 35 90.If they've got a wide screen shape giving a 16:9 ratio then they're classified under subheading code 8528 49 91 90 if the scanning parameters are no more than 625 lines, and under subheading code 8528 49 99 00 if they're more than 625 lines.
Colour video monitors - LCD, plasma and other non-CRT screens:Colour video monitors that don't use a cathode ray tube - for example LCD and plasma screen monitors - are classified according to their image size ratio and functionality.
LCD and plasma screen monitors with a television tuner and an image size ratio of 4:3 or 5:4 are classified under subheading code 8528 72 91 00. If they've got a wide screen shape giving a 16:9 ratio then they're classified under subheading code 8528 72 99 00.LCD monitors with digital video interface (DVI) input and a diagonal screen measurement of up to 48.5cm (19 inches) - and an aspect ratio of 4:3 or 5:4 - are classified under subheading code 8528 59 90 30. LCD monitors that don't meet these requirements - and other monitors with video or DVI input, and those that have provision for a slot-in card for video input - are classified under subheading code 8528 59 90 90.
Colour video monitors with an integral tube and a standard screen shape - giving a 4:3 image size ratio - are classified under subheading code 8528 49 35 90.If they've got a wide screen shape giving a 16:9 ratio then they're classified under subheading code 8528 49 91 90 if the scanning parameters are no more than 625 lines, and under subheading code 8528 49 99 00 if they're more than 625 lines.
Colour video monitors - LCD, plasma and other non-CRT screens:Colour video monitors that don't use a cathode ray tube - for example LCD and plasma screen monitors - are classified according to their image size ratio and functionality.
LCD and plasma screen monitors with a television tuner and an image size ratio of 4:3 or 5:4 are classified under subheading code 8528 72 91 00. If they've got a wide screen shape giving a 16:9 ratio then they're classified under subheading code 8528 72 99 00.LCD monitors with digital video interface (DVI) input and a diagonal screen measurement of up to 48.5cm (19 inches) - and an aspect ratio of 4:3 or 5:4 - are classified under subheading code 8528 59 90 30. LCD monitors that don't meet these requirements - and other monitors with video or DVI input, and those that have provision for a slot-in card for video input - are classified under subheading code 8528 59 90 90.
CRT colour televisions
CRT colour televisions with a scanning parameter of more than 625 lines are classified under subheading code 8528 72 75 00.Colour televisions - LCD, plasma and other non-CRT screensColour televisions with a separate or built-in screen that don't use a tube - for example LCD and plasma screens - are classified according to their screen shape.If they've got a standard screen shape (4:3 or 5:4 ratio) they're classified under subheading code 8528 72 91 00.If they've got a wide screen shape (16:9 ratio) they're classified under subheading code 8528 72 99 00.
Black and white televisions These and other monochrome televisions are classified under subheading code 8528 73 00 00.Projection television receiversThese are classified under subheading code 8528 72 10 00.
Digital-set top boxes:These include receivers for cable, satellite and terrestrial digital television. They're classified under subheading code 8528 71 19 00 as long as they don't incorporate a modem. For guidance on classifying set top boxes with a modem call the HMRC Tariff Classification Service Enquiry Line on Tel 01702 366 077.
Television tuner cards:Television Peripheral Component Interconnect (PCI) tuner card assemblies for computers are classified under subheading code 8528 71 11 00. Products contained in a housing are considered to have lost their character as electronic assemblies, and are classified under subheading code
Black and white televisions These and other monochrome televisions are classified under subheading code 8528 73 00 00.Projection television receiversThese are classified under subheading code 8528 72 10 00.
Digital-set top boxes:These include receivers for cable, satellite and terrestrial digital television. They're classified under subheading code 8528 71 19 00 as long as they don't incorporate a modem. For guidance on classifying set top boxes with a modem call the HMRC Tariff Classification Service Enquiry Line on Tel 01702 366 077.
Television tuner cards:Television Peripheral Component Interconnect (PCI) tuner card assemblies for computers are classified under subheading code 8528 71 11 00. Products contained in a housing are considered to have lost their character as electronic assemblies, and are classified under subheading code
Classifying television receiving equipment
Most television receiving equipment is classified under heading code 8528. It makes no difference if it's also a radio receiver. But if it's got a built-in video recorder or player then it's classified under heading code 8521.Multi-purpose televisions
Colour televisions - cathode ray tube (CRT)CRT colour televisions with a standard screen shape (4:3 ratio) are classified according to their diagonal screen measurement, as follows.
CRT colour televisions with a standard screen shape and a scanning parameter of up to 625 lines are classified according to their diagonal screen measurement, as follows:,if the screen measurement is up to 75cm then they're classified under subheading code 8528 72 51if the screen measurement is more than 15.5cm and up to 42cm then they're classified under subheading code 8528 72 51 19 if they include a modem and computer operating system, and under subheading code 8528 72 51 11 .
If the screen measurement is more than 42cm and up to 75cm then they're classified under subheading code 8528 72 51 95 if they include a modem and computer operating system, and under subheading code 8528 72 51 92 if they don'tif the screen measurement is more than 75cm then they're classified under subheading code 8528 72 59 90 if they include a modem and computer operating system, and under subheading code 8528 72 59 10
Colour televisions - cathode ray tube (CRT)CRT colour televisions with a standard screen shape (4:3 ratio) are classified according to their diagonal screen measurement, as follows.
CRT colour televisions with a standard screen shape and a scanning parameter of up to 625 lines are classified according to their diagonal screen measurement, as follows:,if the screen measurement is up to 75cm then they're classified under subheading code 8528 72 51if the screen measurement is more than 15.5cm and up to 42cm then they're classified under subheading code 8528 72 51 19 if they include a modem and computer operating system, and under subheading code 8528 72 51 11 .
If the screen measurement is more than 42cm and up to 75cm then they're classified under subheading code 8528 72 51 95 if they include a modem and computer operating system, and under subheading code 8528 72 51 92 if they don'tif the screen measurement is more than 75cm then they're classified under subheading code 8528 72 59 90 if they include a modem and computer operating system, and under subheading code 8528 72 59 10
radio receiver equipment
Radio receivers for use in vehicles:Vehicle radios with no combined sound player or recorder are classified under subheading code 8527 29 00 00.Vehicle radios with some kind of sound playing or recording device are classified as follows:Radios with a tape player or recorder are classified under subheading code 8527 21 59 00 if they're Radio Data System (RDS) radios and under subheading code 8527 21 98 00 if not. Radios with a CD, Minidisc or MP3 player (or recorder) are classified under subheading code 8527 21 20 00 if they're RDS radios and under subheading code 8527 21 70 00 if not. They could include a tape player or recorder.
Other radios that can't operate without an external power source:Standalone radio receivers with no built-in amplifier that can't operate without external power are classified under subheading code 8527 99 00 00. The following items are also classified under this subheading code as long as they can't operate without external power:standalone radios with an amplifier ,home cinema systems with a surround-sound amplifier and a radio, but no DVD player ,radio pagers.
Other mains and externally powered radios are classified as follows:Alarm clock radios are classified under subheading code 8527 92 10 00.Radios combined with a CD, Minidisc, MP3 player or other digital recorder - and with built-in speakers - are classified under subheading code 8527 91 19 00.
Radios combined with a CD or Minidisc player or recorder that have separate speakers - or none at all - are classified under subheading code 8527 91 35 00. They could include a tape or MP3 player.Radios combined with a tape, MP3 or other digital recording system (but no CD or Minidisc player) that have separate speakers or none at all are classified under subheading code 8527 91 99 00. Home cinema systems with a surround-sound amplifier, radio and DVD player are classified under subheading code .
Other radios that can't operate without an external power source:Standalone radio receivers with no built-in amplifier that can't operate without external power are classified under subheading code 8527 99 00 00. The following items are also classified under this subheading code as long as they can't operate without external power:standalone radios with an amplifier ,home cinema systems with a surround-sound amplifier and a radio, but no DVD player ,radio pagers.
Other mains and externally powered radios are classified as follows:Alarm clock radios are classified under subheading code 8527 92 10 00.Radios combined with a CD, Minidisc, MP3 player or other digital recorder - and with built-in speakers - are classified under subheading code 8527 91 19 00.
Radios combined with a CD or Minidisc player or recorder that have separate speakers - or none at all - are classified under subheading code 8527 91 35 00. They could include a tape or MP3 player.Radios combined with a tape, MP3 or other digital recording system (but no CD or Minidisc player) that have separate speakers or none at all are classified under subheading code 8527 91 99 00. Home cinema systems with a surround-sound amplifier, radio and DVD player are classified under subheading code .
Classifying radio receiving equipment
Radio receivers may be standalone items or combined with sound or video equipment - or with a clock. They're grouped into three categories for classification purposes:Radio receivers that can operate without an external power source. They're powered independently - by their own batteries, for example.
Radio receivers that can't work without an external power source and are designed for use in vehicles. A vehicle's battery is an external power source. Other radio receivers that can't work without an external power source.
Independently powered radio receivers:Portable standalone radios that can operate without an external power source are classified under subheading code 8527 19 00 00. Independently powered clock radios are also classified under this subheading.
Portable radios combined just with a cassette tape player or recorder are classified under subheading code 8527 13 99 00 if they're not "pocket size". To be classified as pocket size, a radio cassette player must:have a built-in amplifier but no built-in loudspeaker be capable of operating without any external power source be no larger than 170mm long, 100mm wide and 45mm deep Pocket-size radio cassette players are classified under subheading code 8527 12 90 00.
Radio receivers that can't work without an external power source and are designed for use in vehicles. A vehicle's battery is an external power source. Other radio receivers that can't work without an external power source.
Independently powered radio receivers:Portable standalone radios that can operate without an external power source are classified under subheading code 8527 19 00 00. Independently powered clock radios are also classified under this subheading.
Portable radios combined just with a cassette tape player or recorder are classified under subheading code 8527 13 99 00 if they're not "pocket size". To be classified as pocket size, a radio cassette player must:have a built-in amplifier but no built-in loudspeaker be capable of operating without any external power source be no larger than 170mm long, 100mm wide and 45mm deep Pocket-size radio cassette players are classified under subheading code 8527 12 90 00.
Video playing equipment
Other non-magnetic tape video equipment that can't operate without an external power source and uses mains power or an external battery is classified under subheading code 8521 90 00 90. is classified under subheading code 8521 90 00 90 as long as it doesn't have a built-in radio receiver. If it has an RDS radio receiver then it's classified under subheading code 8527 21 20 00 and if it has any other type of radio then it's classified under subheading code
Home cinema systems:Home cinema systems made up of a DVD player, a surround-sound amplifier, radio receiver and speakers are classified under subheading code 8521 90 00 90. If they've got a radio, amplifier and speakers but no DVD player then they're classified under subheading code 8527 99 00 00.
Magnetic tape video recorders and players:These types of video machine include video cassette recorders (VCRs). If the width of the magnetic tape used is no more than 1.3cm and the tape speed is no more than 50mm per second then they're classified under subheading code 8521 10 20 90. This subheading code includes standard VHS and 8mm machines.
Other types of video equipment that use magnetic tape are classified under subheading code 8521 10 95 90.Video editing equipmentVideo editing equipment and frame grabbers are classified under subheading code 8543 70 90 99.
Home cinema systems:Home cinema systems made up of a DVD player, a surround-sound amplifier, radio receiver and speakers are classified under subheading code 8521 90 00 90. If they've got a radio, amplifier and speakers but no DVD player then they're classified under subheading code 8527 99 00 00.
Magnetic tape video recorders and players:These types of video machine include video cassette recorders (VCRs). If the width of the magnetic tape used is no more than 1.3cm and the tape speed is no more than 50mm per second then they're classified under subheading code 8521 10 20 90. This subheading code includes standard VHS and 8mm machines.
Other types of video equipment that use magnetic tape are classified under subheading code 8521 10 95 90.Video editing equipmentVideo editing equipment and frame grabbers are classified under subheading code 8543 70 90 99.
Classifying video recording and playing equipment
Video equipment may have recording or reproducing (playing) capability - or both. In most cases it's classified under heading code 8521 whether it's got a built-in radio receiver or not.Video recorders and players that don't use magnetic tape
Examples of video recorders and players that don't use magnetic tape to record onto and play back from include:DVD players, including those that can record and also including portable players with built-in screens ,combined DVD and CD players, including those that can record ,hard disk recorders
Laserdisc players ,MP4 players ,personal video recorders (PVRs) ,media players that use Smart Media or other memory cards or modules ,video capable karaoke machines ,LCD advertising players Combined DVD and video cassette recorders (DVD-VCR combinations) are also classified as video equipment that doesn't use magnetic tape.
If these types of video equipment can operate without an external power source - for example using their own batteries - then they're classified under subheading code 8521 90 00 90.Video equipment like this, which is designed for use in motor vehicles and can't operate without an external power source, is classified under subheading code 8521 90 00 90 as long as it doesn't have a built-in radio receiver. If it has an RDS radio receiver then it's classified under subheading code 8527 21 20 00 and if it has any other type of radio then it's classified under subheading code 8527 21 70 00.
Examples of video recorders and players that don't use magnetic tape to record onto and play back from include:DVD players, including those that can record and also including portable players with built-in screens ,combined DVD and CD players, including those that can record ,hard disk recorders
Laserdisc players ,MP4 players ,personal video recorders (PVRs) ,media players that use Smart Media or other memory cards or modules ,video capable karaoke machines ,LCD advertising players Combined DVD and video cassette recorders (DVD-VCR combinations) are also classified as video equipment that doesn't use magnetic tape.
If these types of video equipment can operate without an external power source - for example using their own batteries - then they're classified under subheading code 8521 90 00 90.Video equipment like this, which is designed for use in motor vehicles and can't operate without an external power source, is classified under subheading code 8521 90 00 90 as long as it doesn't have a built-in radio receiver. If it has an RDS radio receiver then it's classified under subheading code 8527 21 20 00 and if it has any other type of radio then it's classified under subheading code 8527 21 70 00.
Recording equipment:
Cassette tape recorders - pocket size:Pocket-size cassette recorders with no radio receiver are classified under subheading code 8519 81 65 00. To be classified as "pocket size", a cassette recorder must:have a built-in amplifier but no built-in loudspeaker,be capable of operating without any external power source,be no larger than 170mm long, 100mm wide and 45mm deep.
Telephone answering machines:Telephone answering machines are classified under subheading code 8519 50 00 00.Mains-powered dictation machinesMains-only powered dictation machines are classified under subheading code 8519 81 51 00.
Other cassette recorders:Other types of cassette recorder are classified under subheading code 8519 89 90 90.Other magnetic tape recordersOpen-reel tape recorders with a single - or maximum - speed of 19cm per second are classified under subheading code 8519 81 81 00.
Other magnetic tape recorders that don't use cassettes are classified under subheading code 8519 81 85 00.Other sound recording apparatusOther sound recorders like disk recorders are classified under subheading code 8519 81 95 90 as long as they don't have a built-in radio.
Telephone answering machines:Telephone answering machines are classified under subheading code 8519 50 00 00.Mains-powered dictation machinesMains-only powered dictation machines are classified under subheading code 8519 81 51 00.
Other cassette recorders:Other types of cassette recorder are classified under subheading code 8519 89 90 90.Other magnetic tape recordersOpen-reel tape recorders with a single - or maximum - speed of 19cm per second are classified under subheading code 8519 81 81 00.
Other magnetic tape recorders that don't use cassettes are classified under subheading code 8519 81 85 00.Other sound recording apparatusOther sound recorders like disk recorders are classified under subheading code 8519 81 95 90 as long as they don't have a built-in radio.
Classifying sound recording equipment
Sound-recording equipment may or may not incorporate a sound-reproducing (playing) device. Examples of sound recording equipment include:MP3 players,cassette recorders,telephone answering machines,dictation machines If an MP3 player has a built-in radio but no video capability then it's classified under subheading code 8527 13 99 00.MP3 players with video recording or playing capability - for example a built-in MP4 player - are classified under subheading code 8521 90 00 90 whether they include a radio or not.
MP3 players:MP3 players without a built-in radio - and with no video recording or playing capability - are classified under subheading code 8519 81 95 90. MP3 players with a built-in still image camera are classified under this subheading code too as long as they don't have radio or video capability.
Cassette tape recorders - normal size:Cassette tape recorders with a built-in amplifier and one or more built-in loudspeakers - but no radio receiver - are classified according to whether or not they can operate without an external power source.
Cassette players that can operate without an external power source - perhaps using internal batteries, for example - are classified under subheading code 8519 81 55 00.Cassette players that can't operate without an external power source are classified under subheading code 8519 81 61 00. These could include cassette players designed for use in vehicles - the vehicle's battery is treated as an external power source.
MP3 players:MP3 players without a built-in radio - and with no video recording or playing capability - are classified under subheading code 8519 81 95 90. MP3 players with a built-in still image camera are classified under this subheading code too as long as they don't have radio or video capability.
Cassette tape recorders - normal size:Cassette tape recorders with a built-in amplifier and one or more built-in loudspeakers - but no radio receiver - are classified according to whether or not they can operate without an external power source.
Cassette players that can operate without an external power source - perhaps using internal batteries, for example - are classified under subheading code 8519 81 55 00.Cassette players that can't operate without an external power source are classified under subheading code 8519 81 61 00. These could include cassette players designed for use in vehicles - the vehicle's battery is treated as an external power source.
Classifying sound reproducing equipment with no recording capability
sound-reproducing (playing) equipment that doesn't incorporate a recording device include:various types of CD and Minidisc player ,juke boxes ,turntables (record decks) Sound-reproducing equipment that can't record is classified under heading code 8519 as long as it doesn't incorporate a radio receiver. If it does incorporate a radio, then it's classified under heading code 8527.
CD and Minidisc players:Most CD and Minidisc players with no recorder or radio receiver - including CD changers for motor vehicles - are classified under subheading code 8519 81 35 00. However, Minidisc players for use in vehicles are classified under subheading code 8519 81 31 00.
Jukeboxes:Coin and token-operated record players like jukeboxes are classified under subheading code 8519 20 91 00 if they use a laser-reading system like a CD player.If they only play vinyl records, they're classified under subheading code 8519 20 10 00.
Turntables:Record turntables - or record decks - are classified under subheading code 8519 30 00 00.Cassette players:Pocket-size cassette players with no recorder or radio receiver are classified under subheading code 8519 81 15 00. To be classified as "pocket size", a cassette player must.
CD and Minidisc players:Most CD and Minidisc players with no recorder or radio receiver - including CD changers for motor vehicles - are classified under subheading code 8519 81 35 00. However, Minidisc players for use in vehicles are classified under subheading code 8519 81 31 00.
Jukeboxes:Coin and token-operated record players like jukeboxes are classified under subheading code 8519 20 91 00 if they use a laser-reading system like a CD player.If they only play vinyl records, they're classified under subheading code 8519 20 10 00.
Turntables:Record turntables - or record decks - are classified under subheading code 8519 30 00 00.Cassette players:Pocket-size cassette players with no recorder or radio receiver are classified under subheading code 8519 81 15 00. To be classified as "pocket size", a cassette player must.
General Interpretative Rules for classification in the UK Trade Tariff
GIR 1 directs that:"For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes."A heading code is a four-digit code, while a chapter code is a two-digit code. The terms of the heading descriptions - and the notes to each section and chapter - are paramount when it comes to classifying goods correctly.
GIR 6 determines how goods are classified at the level of a subheading code - a code with six or more digits. So if an item's classified using a code of six or more digits, both GIR 6 and GIR 1 will always apply.
GIR 2, GIR 3 and GIR 4 sometimes also apply, depending on the nature of the goods to be classified. It's important to note that you must consider each GIR in sequence. For example, you can't use GIR 3c to classify goods until you've tried using GIR 2a, GIR 2b, GIR 3a and GIR 3b.
GIR 5 applies to certain types of container and to packing materials presented with the items they're designed to package. Guidance notes on interpreting each GIR are included in the Harmonised System Explanatory Notes (HSENs) to the Tariff The General Interpretative Rules (GIRs) of the Tariff provide the legal basis for classifying goods. There are six GIRs, which are set out in Section I of the second volume of the Tariff.
GIR 6 determines how goods are classified at the level of a subheading code - a code with six or more digits. So if an item's classified using a code of six or more digits, both GIR 6 and GIR 1 will always apply.
GIR 2, GIR 3 and GIR 4 sometimes also apply, depending on the nature of the goods to be classified. It's important to note that you must consider each GIR in sequence. For example, you can't use GIR 3c to classify goods until you've tried using GIR 2a, GIR 2b, GIR 3a and GIR 3b.
GIR 5 applies to certain types of container and to packing materials presented with the items they're designed to package. Guidance notes on interpreting each GIR are included in the Harmonised System Explanatory Notes (HSENs) to the Tariff The General Interpretative Rules (GIRs) of the Tariff provide the legal basis for classifying goods. There are six GIRs, which are set out in Section I of the second volume of the Tariff.
Classifying television cameras, video cameras and still digital cameras
Unlike photographic cameras, which are covered in Chapter 90, television, video and digital cameras don't use light-sensitive film or plates. Instead, they form images through a lens and convert them into an electrical signal. This is then transmitted or saved electronically.Cameras covered in Chapter 85 are classified under heading code 8525 and fall into one of three broad categories:Television cameras - including webcams. These don't record or save the image they form, but convert it into an electrical signal that's transmitted to other apparatus by either line or radio. Video cameras and camcorders. These record or save a moving image. Digital still cameras. These record or save a still image.
Television camerasTelevision cameras with three or more camera tubes are classified under subheading code 8525 80 11 00.Other television cameras - including those using charge coupled devices (CCDs) or complementary metal oxide semiconductor (CMOS) sensors - are classified under subheading code 8525 80 19 90. Examples of the types of camera that are classified under this subheading code include webcams and cameras with a single camera tube.
Video cameras and camcorders:Video cameras that can only record the sound and images taken by the camera itself are classified under subheading code 8525 80 91 00. These types of video camera don't have any input jacks or ports, so they can't record sound or images from other external sources.
Still image digital cameras:Still image digital cameras with video capture capabilities (using the maximum storage capacity) of recording with a quality at or exceeding 800x600 pixels at 23 frames per second, at least 30 minutes in sequence video are classified under subheading code 8525 80 91 00 or under subheading code 8525 80 99 00. Otherwise they are classified under subheading code 8525 80 30 00
Television camerasTelevision cameras with three or more camera tubes are classified under subheading code 8525 80 11 00.Other television cameras - including those using charge coupled devices (CCDs) or complementary metal oxide semiconductor (CMOS) sensors - are classified under subheading code 8525 80 19 90. Examples of the types of camera that are classified under this subheading code include webcams and cameras with a single camera tube.
Video cameras and camcorders:Video cameras that can only record the sound and images taken by the camera itself are classified under subheading code 8525 80 91 00. These types of video camera don't have any input jacks or ports, so they can't record sound or images from other external sources.
Still image digital cameras:Still image digital cameras with video capture capabilities (using the maximum storage capacity) of recording with a quality at or exceeding 800x600 pixels at 23 frames per second, at least 30 minutes in sequence video are classified under subheading code 8525 80 91 00 or under subheading code 8525 80 99 00. Otherwise they are classified under subheading code 8525 80 30 00
Toconsult and how insurance works
You should consult:An independent financial adviser (IFA) for people-related risks and business-planning issues, such as life assurance, protection, health and business continuity. IFAs also deal with pensions and investments - see our guides .
.Always be honestHonesty is essential in all dealings with insurers. You have a duty to tell the absolute truth, in other words to act in utmost good faith. To decide which type of insurance adviser you need you should identify the risks to your business.
Providing incomplete information or withholding something that is relevant can invalidate a claim, contract and policy. Relevant information is a broadly-defined term and if you have any doubt at all regarding the relevance of information you should declare it.Your adviser can assist in deciding the relevance of information submitted to the insurance company.
How premiums are calculatedYour premiums will be calculated based on the information you give and the history of similar business types. Your premiums can be affected by the claims you've previously made and by the levels of risk attached to people in your employment or to your business and assets.
.Always be honestHonesty is essential in all dealings with insurers. You have a duty to tell the absolute truth, in other words to act in utmost good faith. To decide which type of insurance adviser you need you should identify the risks to your business.
Providing incomplete information or withholding something that is relevant can invalidate a claim, contract and policy. Relevant information is a broadly-defined term and if you have any doubt at all regarding the relevance of information you should declare it.Your adviser can assist in deciding the relevance of information submitted to the insurance company.
How premiums are calculatedYour premiums will be calculated based on the information you give and the history of similar business types. Your premiums can be affected by the claims you've previously made and by the levels of risk attached to people in your employment or to your business and assets.
Choose an insurance adviser and present your risk
IntroductionAs a business owner and/or employer you will probably use two types of insurance adviser.General and commercial risk insurances are dealt with by an insurance broker. You will need to identify the type of insurance you need so that you can find a suitable broker for your business.
Life assurance, protection and health insurance are dealt with by independent financial advisers (IFAs). Insurance brokers and IFAs act as intermediaries between you and an insurance company.Alternatively, you can contact insurance companies directly, but you might find it easier to use an insurance broker or IFA.
This guide explains the issues involved in choosing both types of adviser and how to present your risk details. Some firms offer both IFA and broker services but if your adviser does not deal with a particular type of insurance they should be able to direct you to an alternative provider. See the pages in this guide on where to get advice on choosing a broker and where to get advice on choosing an indep An insurance broker for general and commercial risks, such as motor insurance and employers' liability insurance.
Relevant information is a broadly-defined term and if you have any doubt at all regarding the relevance of information you should declare it.Your adviser can assist in deciding the relevance of information submitted to the insurance company.Insurance brokers, advisers and other insurance intermediaries are regulated by the Financial Services Authority (FSA) and you should make sure that your adviser has FSA authorisation.endent financial adviser.
Life assurance, protection and health insurance are dealt with by independent financial advisers (IFAs). Insurance brokers and IFAs act as intermediaries between you and an insurance company.Alternatively, you can contact insurance companies directly, but you might find it easier to use an insurance broker or IFA.
This guide explains the issues involved in choosing both types of adviser and how to present your risk details. Some firms offer both IFA and broker services but if your adviser does not deal with a particular type of insurance they should be able to direct you to an alternative provider. See the pages in this guide on where to get advice on choosing a broker and where to get advice on choosing an indep An insurance broker for general and commercial risks, such as motor insurance and employers' liability insurance.
Relevant information is a broadly-defined term and if you have any doubt at all regarding the relevance of information you should declare it.Your adviser can assist in deciding the relevance of information submitted to the insurance company.Insurance brokers, advisers and other insurance intermediaries are regulated by the Financial Services Authority (FSA) and you should make sure that your adviser has FSA authorisation.endent financial adviser.
Insurance Premium Tax correspondence or receipt requests
You must let HM Revenue & Customs (HMRC) know if you have no Insurance Premium Tax payment due by completing your Insurance Premium Tax Return showing either a 'nil' payment due or that you are claiming a repayment.
In order to minimise costs to all taxpayers, HM Revenue & Customs (HMRC) does not automatically issue receipts for payments.If you have made your payment electronically using one of the methods described elsewhere in this guide you can confirm from your own bank or building society statement that payment has cleared your account.
However, if you are paying HMRC by post and you need to ask for a receipt, include a separate letter with your payment.If you wish to tell HMRC about a change (for example a new address) you will need to include a separate letter with your payment if paying by post, or write to them separately if you have made your payment electronically.
For a bank's customer to make a Faster Payment, both banks involved in the transaction need to be members of the Faster Payment Scheme. The Bank of England, which is currently HMRC's banking supplier, made a decision some time ago to withdraw from the provision of retail banking services to its customers (one of which is HMRC) and has not joined the Faster Payments scheme.
In order to minimise costs to all taxpayers, HM Revenue & Customs (HMRC) does not automatically issue receipts for payments.If you have made your payment electronically using one of the methods described elsewhere in this guide you can confirm from your own bank or building society statement that payment has cleared your account.
However, if you are paying HMRC by post and you need to ask for a receipt, include a separate letter with your payment.If you wish to tell HMRC about a change (for example a new address) you will need to include a separate letter with your payment if paying by post, or write to them separately if you have made your payment electronically.
For a bank's customer to make a Faster Payment, both banks involved in the transaction need to be members of the Faster Payment Scheme. The Bank of England, which is currently HMRC's banking supplier, made a decision some time ago to withdraw from the provision of retail banking services to its customers (one of which is HMRC) and has not joined the Faster Payments scheme.
Paying Insurance Premium Tax with euros
Exchange rate to be used for paymentsThe payment figure shown in sterling on your Insurance Premium Tax return will need to be converted into euros. HMRC recommends that you use the UK market selling rate for the day that you are making the payment. You can get this information from the Financial Times or by phoning the HMRC Euro Helpline on Tel 01702 366 349.
The risk associated with the exchange rate fluctuations will be your responsibility, as the decision is yours as to whether you pay in euros or sterling. HMRC will continue to maintain their accounts in sterling and you will be credited with the actual sterling value HMRC receives after conversion by their bankers. The cost incurred by HMRC in converting euro payment into sterling will be met by HMRC.
Providing HMRC bank account detailsThe account name you should use is 'Central Taxes euro'.Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.If your payment is made using the wrong bank account details there may be a delay before your account is credited or your payment may not be received at all.
Your Insurance Premium Tax reference numberWhen making an Insurance Premium Tax payment you will need your reference number. This is the same as your registration number which is shown on your Insurance Premium Tax certificate of registration. The reference is made up of five digits.
The risk associated with the exchange rate fluctuations will be your responsibility, as the decision is yours as to whether you pay in euros or sterling. HMRC will continue to maintain their accounts in sterling and you will be credited with the actual sterling value HMRC receives after conversion by their bankers. The cost incurred by HMRC in converting euro payment into sterling will be met by HMRC.
Providing HMRC bank account detailsThe account name you should use is 'Central Taxes euro'.Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.If your payment is made using the wrong bank account details there may be a delay before your account is credited or your payment may not be received at all.
Your Insurance Premium Tax reference numberWhen making an Insurance Premium Tax payment you will need your reference number. This is the same as your registration number which is shown on your Insurance Premium Tax certificate of registration. The reference is made up of five digits.
Providing HMRC bank account details
You will need to provide HM Revenue & Customs' (HMRC's) bank account details to your bank or building society.Your Insurance Premium Tax reference numberWhen making an Insurance Premium Tax payment you will need your reference number. This is the same as your registration number, which is shown on your Insurance Premium Tax certificate of registration. The reference is made up of five digits, eg 12345.
It Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.It is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.
HM Revenue & Customs (HMRC) recommends that you make your Insurance Premium Tax payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.
However, if paying by post please:make your cheque payable to 'HM Revenue & Customs only' followed by your Insurance Premium Tax reference number and send it with your Insurance Premium Tax return using the pre-addressed envelope sent by HMRC or to the address below do not fold the payslip or cheque and do not fasten them with paper clips or staples or in any other manner
It Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.It is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.
HM Revenue & Customs (HMRC) recommends that you make your Insurance Premium Tax payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.
However, if paying by post please:make your cheque payable to 'HM Revenue & Customs only' followed by your Insurance Premium Tax reference number and send it with your Insurance Premium Tax return using the pre-addressed envelope sent by HMRC or to the address below do not fold the payslip or cheque and do not fasten them with paper clips or staples or in any other manner
Paying Insurance Premium Tax by Bank Giro
If your bank or building society offers the Bank Giro service you can make an Insurance Premium Tax payment at your own bank branch by cheque or cash using a Bank Giro Credit Transfer form. HM Revenue & Customs (HMRC) treats any payment made by Bank Giro as electronic, giving you longer to pay.
If paying this way, please:take your paying-in slip to your own branch - other banks may refuse to accept it or may charge you for this service make cheques payable to 'HM Revenue & Customs only' followed by your Insurance Premium Tax reference .
If you do not have a paying-in slip please contact HMRC either by phone or in writing quoting your name and Insurance Premium Tax reference number.Central Collection Unit (IPT)HM Revenue & Customs.Alexander House.21 Victoria Avenue.Southend-on-Sea.SS9 1AS.
You can also call the HMRC Central Collection Unit on Tel 01702 366 364, or you can fax them on Fax 01702 366 562.To allow for possible delays in bank processing, for which HMRC is not responsible, please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday, excluding bank holidays.
If paying this way, please:take your paying-in slip to your own branch - other banks may refuse to accept it or may charge you for this service make cheques payable to 'HM Revenue & Customs only' followed by your Insurance Premium Tax reference .
If you do not have a paying-in slip please contact HMRC either by phone or in writing quoting your name and Insurance Premium Tax reference number.Central Collection Unit (IPT)HM Revenue & Customs.Alexander House.21 Victoria Avenue.Southend-on-Sea.SS9 1AS.
You can also call the HMRC Central Collection Unit on Tel 01702 366 364, or you can fax them on Fax 01702 366 562.To allow for possible delays in bank processing, for which HMRC is not responsible, please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday, excluding bank holidays.
Paying Insurance Premium Tax by CHAPS transfer
The Clearance House Automated Payment Service (CHAPS) system enables you to tell your bank to make an immediate payment that will reach HM Revenue & Customs (HMRC) on the same day provided you initiate payment within the time specified by your bank - usually between 09.00 and 15.00. Bank working days are Monday to Friday, excluding bank holidays.
CHAPS payments are more expensive than other payment methods but may be of benefit if you're making very large payments.Providing HMRC bank account detailsWhen using this system you will need to provide HMRC bank details to your bank or building society.
If your payment is made to the wrong sort code or account number there may be a delay before your account is credited or your payment may not be received at all.Your Insurance Premium Tax reference number The reference is made up of five digits, eg 12345.It is important that you show the reference number with no gaps
When making an Insurance Premium Tax payment you will need your reference number. This is the same as your registration number, which is shown on your Insurance Premium Tax certificate of registration. The reference is made up of five digits, eg 12345.It is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.
CHAPS payments are more expensive than other payment methods but may be of benefit if you're making very large payments.Providing HMRC bank account detailsWhen using this system you will need to provide HMRC bank details to your bank or building society.
If your payment is made to the wrong sort code or account number there may be a delay before your account is credited or your payment may not be received at all.Your Insurance Premium Tax reference number The reference is made up of five digits, eg 12345.It is important that you show the reference number with no gaps
When making an Insurance Premium Tax payment you will need your reference number. This is the same as your registration number, which is shown on your Insurance Premium Tax certificate of registration. The reference is made up of five digits, eg 12345.It is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.
Paying Insurance Premium Tax by Internet, telephone banking or BACS Direct Credit
You can use your bank or building society services to pay by Internet, telephone banking or Bankers' Automated Clearing Service (BACS) Direct Credit - available to businesses that are authorised by their bank to submit files direct to BACS.To make the payment you will need HM Revenue & Customs' (HMRC's) bank account details given below and your Insurance Premium Tax registration number.
If you pay using any of these methods, your bank will transfer your money electronically to HMRC.It normally takes three bank working days for payment to reach HMRC. Bank working days are Monday to Friday, excluding bank holidays. Some bank and building societies can take longer. You should check with your bank or building society to see how long they take to transfer payment and what their cut-off time is for initiating payment. If they take longer then you will need to initiate your payment earlier.
If your payment is made using the wrong sort code or account number there may be a delay in updating your record or the payment may not be received at all.Your Insurance Premium Tax reference number
When making an Insurance Premium Tax payment you will need your reference number. This is the same as your registration number, which is shown on your Insurance Premium Tax certificate of registration. The reference is made up of five digits, eg 12345.It is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.
If you pay using any of these methods, your bank will transfer your money electronically to HMRC.It normally takes three bank working days for payment to reach HMRC. Bank working days are Monday to Friday, excluding bank holidays. Some bank and building societies can take longer. You should check with your bank or building society to see how long they take to transfer payment and what their cut-off time is for initiating payment. If they take longer then you will need to initiate your payment earlier.
If your payment is made using the wrong sort code or account number there may be a delay in updating your record or the payment may not be received at all.Your Insurance Premium Tax reference number
When making an Insurance Premium Tax payment you will need your reference number. This is the same as your registration number, which is shown on your Insurance Premium Tax certificate of registration. The reference is made up of five digits, eg 12345.It is important that you show the reference number with no gaps between the characters otherwise it could lead to delays in updating your records.
Paying Insurance Premium Tax by Direct Debit
Paying by Direct Debit is more convenient, and gives you up to seven extra calendar days after the due date on your Insurance Premium Tax return, in which to pay.In order to pay your Insurance Premium Tax by Direct Debit you will need to set up a Direct Debit Instruction (DDI) and HM Revenue & Customs (HMRC) will automatically collect payment from your bank account seven calendar days following your Insurance Premium Tax Return due date.
Information on how to set up the DDI is included in the Insurance Premium Tax registration pack that HMRC sent you. Alternatively you can call HMRC's Central Collection Unit on Tel 01702 366 364 to set up the DDI.
It normally takes five bank working days to set up a Direct Debit. Bank working days are Monday to Friday, excluding bank holidays. If you haven't allowed enough time before you submit your return you will have to pay by another electronic method.
Once HMRC starts to collect your payments by Direct Debit they will appear on your bank statement with the description 'HMRC Insurance Premium Tax'.Only the amount shown as due to HMRC on your return will be collected by Direct Debit. HMRC will not collect any surcharges, interest or penalties this way.
Information on how to set up the DDI is included in the Insurance Premium Tax registration pack that HMRC sent you. Alternatively you can call HMRC's Central Collection Unit on Tel 01702 366 364 to set up the DDI.
It normally takes five bank working days to set up a Direct Debit. Bank working days are Monday to Friday, excluding bank holidays. If you haven't allowed enough time before you submit your return you will have to pay by another electronic method.
Once HMRC starts to collect your payments by Direct Debit they will appear on your bank statement with the description 'HMRC Insurance Premium Tax'.Only the amount shown as due to HMRC on your return will be collected by Direct Debit. HMRC will not collect any surcharges, interest or penalties this way.
pay Insurance Premium Tax
IntroductionThis guide offers a reminder of Insurance Premium Tax payment deadlines and explains all of the available payment options.HM Revenue & Customs (HMRC) recommends that you make all of your Insurance Premium Tax payments electronically.
Paying electronically:is safe and secure .gives you better control over your money .provides certainty about when your payment will reach HMRC .avoids postal delays .may lower your bank charges .lets you pay at a time convenient to you if you use Internet or telephone banking .gives you seven additional days in which to make your payment if you pay by Direct Debit .
You are responsible for calculating how much Insurance Premium Tax is owed and for paying the tax due on time.You must register for Insurance Premium Tax. Once you've registered, HM Revenue & Customs (HMRC) will send you a return, usually every three months, for you to complete and send back with payment for any tax due.For overseas insurers who use an agent to deal with their Insurance Premium Tax affairs, the agent must ensure that the return is completed and sent back to HMRC on time. insurers who use an agent to deal with their Insurance Premium Tax affairs, the agent must ensure that the return is completed and sent back to HMRC on time.
If the completed return or payment is not received by HMRC by the due date shown on your Insurance Premium Tax return, you and/or your agent in the case of overseas insurers may incur a penalty. This will be either 5 per cent of the tax due or £250, whichever is the greater, and a penalty of £20 for every day after the due date that the return and full payment remains due.
Paying electronically:is safe and secure .gives you better control over your money .provides certainty about when your payment will reach HMRC .avoids postal delays .may lower your bank charges .lets you pay at a time convenient to you if you use Internet or telephone banking .gives you seven additional days in which to make your payment if you pay by Direct Debit .
You are responsible for calculating how much Insurance Premium Tax is owed and for paying the tax due on time.You must register for Insurance Premium Tax. Once you've registered, HM Revenue & Customs (HMRC) will send you a return, usually every three months, for you to complete and send back with payment for any tax due.For overseas insurers who use an agent to deal with their Insurance Premium Tax affairs, the agent must ensure that the return is completed and sent back to HMRC on time. insurers who use an agent to deal with their Insurance Premium Tax affairs, the agent must ensure that the return is completed and sent back to HMRC on time.
If the completed return or payment is not received by HMRC by the due date shown on your Insurance Premium Tax return, you and/or your agent in the case of overseas insurers may incur a penalty. This will be either 5 per cent of the tax due or £250, whichever is the greater, and a penalty of £20 for every day after the due date that the return and full payment remains due.
How investing in computer hardware benefited my business
Analyse the business' needs"I believed there were ways we could improve our customer relations, supplier management and stock control by introducing electronic systems. All our information was paper-based or in our directors' heads. We did a lot of investigation work, making sure we understood how Tile Mart works, what our suppliers wanted and what our customers needed, and used that to set out our overall objectives."
Make use of the advice and support available"We got our local Business Link involved quite early on. While it was easy for us to generate the ideas - such as unifying our stock control and ordering processes - turning them into a real system can be difficult. Our adviser worked very hard for us, suggesting practical approaches to introduce our IT hardware and systems. And he introduced us to Preston Business Venture and the Asian Business Federation, which helped us with grants for equipment."
Introduce IT systems progressively"Previously we had one PC sitting in a corner, hardly used. Now we've got four networked PCs, a printer that we use for statements, invoices and promotional material and a laptop that our sales team can use on the road. While our overall objective was large - to use and share all our company data effectively - we broke it down into small parts. Our accounting systems were first and we bought an off-the-shelf software system, which helped us manage credit control more effectively and allowed us to raise invoices in a matter of minutes.
"Then we converted the purchase ledger system. The reports from the software package helped us to accurately analyse our ordering and boost our cashflow through smarter stockholding. We've got internal and external email now too, which makes communication between our three sites faster and more reliable."Our next project is to introduce a stock control and point-of-sale system to make it easier to share stock across the branches and improve availability for customers.""We devised a stock-code system that we thought would save time when inputting product details to the software. However, after six months we realised that it just wasn't going to work as it stood, so we scrapped it."
Make use of the advice and support available"We got our local Business Link involved quite early on. While it was easy for us to generate the ideas - such as unifying our stock control and ordering processes - turning them into a real system can be difficult. Our adviser worked very hard for us, suggesting practical approaches to introduce our IT hardware and systems. And he introduced us to Preston Business Venture and the Asian Business Federation, which helped us with grants for equipment."
Introduce IT systems progressively"Previously we had one PC sitting in a corner, hardly used. Now we've got four networked PCs, a printer that we use for statements, invoices and promotional material and a laptop that our sales team can use on the road. While our overall objective was large - to use and share all our company data effectively - we broke it down into small parts. Our accounting systems were first and we bought an off-the-shelf software system, which helped us manage credit control more effectively and allowed us to raise invoices in a matter of minutes.
"Then we converted the purchase ledger system. The reports from the software package helped us to accurately analyse our ordering and boost our cashflow through smarter stockholding. We've got internal and external email now too, which makes communication between our three sites faster and more reliable."Our next project is to introduce a stock control and point-of-sale system to make it easier to share stock across the branches and improve availability for customers.""We devised a stock-code system that we thought would save time when inputting product details to the software. However, after six months we realised that it just wasn't going to work as it stood, so we scrapped it."
Computer hardware - security issues
Site securityYou should check the physical security of your premises, concentrating on access through windows and doors. You can improve the physical security of desktop PCs by using devices such as metal cages and anchoring devices, making them more difficult to remove.
Laptop securityLaptops should always be equipped with security cables and securely locked away when not in use. Mobile workers should be particularly careful not to leave their laptops in their cars or in other exposed places. Laptop users should ensure they choose secure passwords - ideally a random collection of letters and numbers. Users should also change their passwords regularly.
Security markingYou should security-mark all significant items of computer hardware, using special pens or embossed labels. Allocate serial numbers to all of your hardware and keep a record of these numbers.Secure data backupWhile the theft of hardware is inconvenient, you can replace it. However, the loss of a PC or server also means you may have lost potentially critical business data. Therefore it is important to take security measures for both hardware and data, eg by backing the data up in a second location.
Power supply backupAn uninterruptible power supply will make sure that your key components, such as servers and network components, will continue to operate for a short time even if there is a power cut. This will give you time to shut systems down in an orderly fashion.Surge protectors are another useful security device. These prevent damage to your hardware from voltage spikes in the mains supply, eg from lightning strikes.
Laptop securityLaptops should always be equipped with security cables and securely locked away when not in use. Mobile workers should be particularly careful not to leave their laptops in their cars or in other exposed places. Laptop users should ensure they choose secure passwords - ideally a random collection of letters and numbers. Users should also change their passwords regularly.
Security markingYou should security-mark all significant items of computer hardware, using special pens or embossed labels. Allocate serial numbers to all of your hardware and keep a record of these numbers.Secure data backupWhile the theft of hardware is inconvenient, you can replace it. However, the loss of a PC or server also means you may have lost potentially critical business data. Therefore it is important to take security measures for both hardware and data, eg by backing the data up in a second location.
Power supply backupAn uninterruptible power supply will make sure that your key components, such as servers and network components, will continue to operate for a short time even if there is a power cut. This will give you time to shut systems down in an orderly fashion.Surge protectors are another useful security device. These prevent damage to your hardware from voltage spikes in the mains supply, eg from lightning strikes.
Purchasing or leasing computer hardware
Buying computer hardware outrightAdvantages of buying equipment outright include:For small businesses, being able to deduct a percentage of the value of their IT investments from their taxable income. This includes hardware, software and mobile phones. See our guides on capital allowances: the basics and first-year allowances.
Disadvantages of buying outright include having to:pay the full cost up front this may cause cash-flow pressures as you can't easily spread the cost to coincide with money coming into the business. replace equipment regularly - computer equipment depreciates quite quickly in value and may be obsolete after a few years, requiring a further outlay of money .
Leasing computer hardwareAdvantages of hire-purchase or leasing of IT equipment include:Financial flexibility - you can spread the cost of your equipment over a period of time so its impact on your cash flow is less severe.
Tax benefits - as with purchasing, leasing can also offer tax benefits. Businesses can usually deduct the full cost of lease rentals from taxable income. Consult your accountant for specialist advice in this area. An integrated maintenance contract and replacement equipment (in the event of total failure), often as part of the deal, giving you peace of mind. The possibility of a periodic upgrade or replacement with new equipment as part of the package, keeping your office technology up-to-date.
Disadvantages of buying outright include having to:pay the full cost up front this may cause cash-flow pressures as you can't easily spread the cost to coincide with money coming into the business. replace equipment regularly - computer equipment depreciates quite quickly in value and may be obsolete after a few years, requiring a further outlay of money .
Leasing computer hardwareAdvantages of hire-purchase or leasing of IT equipment include:Financial flexibility - you can spread the cost of your equipment over a period of time so its impact on your cash flow is less severe.
Tax benefits - as with purchasing, leasing can also offer tax benefits. Businesses can usually deduct the full cost of lease rentals from taxable income. Consult your accountant for specialist advice in this area. An integrated maintenance contract and replacement equipment (in the event of total failure), often as part of the deal, giving you peace of mind. The possibility of a periodic upgrade or replacement with new equipment as part of the package, keeping your office technology up-to-date.
Computer hardware installation and support
A single computer can usually be set up and operated by someone who is not an IT expert.However, unless you have in-house expertise, you may need outside help, eg from your supplier, to install more complicated systems, such as a full network. You may also need external help with training and support services.
When you buy hardware, the manufacture or supplier may offer you access to a helpdesk, either by phone or via the internet. Find out what the charges are, how long the help lasts for and, if possible, whether the helpdesk has a good reputation.
You may also want a maintenance contract, either from your supplier or an independent maintenance company. On-site cover, which involves someone coming to your premises to make repairs, can get your system running again quickly but may be expensive. Return-to-base repairs, which involves sending your equipment away to be repaired, may be cheaper but will also be inconvenient.Establish the quality of the service. For example, check whether the engineers work to ISO 9000 standard and what quality of parts they use. For a critical system that your business relies on completely, you may want a maintenance contract which guarantees repair or replacement at short notice when a fault occurs.
The internet is an invaluable source of information about computer hardware. Many suppliers now offer support pages on their corporate website where documentation, help and upgrades to software can be obtained.It's worth remembering that to get the most from new technology, employees often need training and support for a new computer system. To find out more about how to assess your staff's training needs, see our guide on basic IT skills.
When you buy hardware, the manufacture or supplier may offer you access to a helpdesk, either by phone or via the internet. Find out what the charges are, how long the help lasts for and, if possible, whether the helpdesk has a good reputation.
You may also want a maintenance contract, either from your supplier or an independent maintenance company. On-site cover, which involves someone coming to your premises to make repairs, can get your system running again quickly but may be expensive. Return-to-base repairs, which involves sending your equipment away to be repaired, may be cheaper but will also be inconvenient.Establish the quality of the service. For example, check whether the engineers work to ISO 9000 standard and what quality of parts they use. For a critical system that your business relies on completely, you may want a maintenance contract which guarantees repair or replacement at short notice when a fault occurs.
The internet is an invaluable source of information about computer hardware. Many suppliers now offer support pages on their corporate website where documentation, help and upgrades to software can be obtained.It's worth remembering that to get the most from new technology, employees often need training and support for a new computer system. To find out more about how to assess your staff's training needs, see our guide on basic IT skills.
Printers, scanners and multi-function devices
Printers are essential for most businesses. There are three basic types of printer.Laser printers produce colour or black and white pages and are suitable for most office printing needs. They are more expensive than other types of printers but are more economical if you do lots of printing and are relatively fast.
Inkjet printers are used for either colour or black and white printing. Some inkjet printers can produce photographic quality images. Although cheap to purchase, inkjet supplies, like paper and ink, make them expensive per page printed. They are also slower than comparable laser printers.
Impact printers, such as dot matrix printers, are now rarely used except for special purposes, eg for printing forms used with accounts packages.Printers can be directly connected to desktop PCs, or shared on a network. Shared printers are preferable for most small offices, but some workers may need a personal printer in a secure location, particularly if they are dealing with sensitive or confidential information. As with most computer equipment, unless you have in-house expertise, it is worth paying for a maintenance contract for your printer. Any failure of the equipment can then be dealt with quickly, reducing the disruption to your office.
Scanners are used to capture images digitally. They can be useful in an office for storing content digitally that is only available in print and for extracting text from documents such as books. Scanners can be connected directly to a desktop PC.
Inkjet printers are used for either colour or black and white printing. Some inkjet printers can produce photographic quality images. Although cheap to purchase, inkjet supplies, like paper and ink, make them expensive per page printed. They are also slower than comparable laser printers.
Impact printers, such as dot matrix printers, are now rarely used except for special purposes, eg for printing forms used with accounts packages.Printers can be directly connected to desktop PCs, or shared on a network. Shared printers are preferable for most small offices, but some workers may need a personal printer in a secure location, particularly if they are dealing with sensitive or confidential information. As with most computer equipment, unless you have in-house expertise, it is worth paying for a maintenance contract for your printer. Any failure of the equipment can then be dealt with quickly, reducing the disruption to your office.
Scanners are used to capture images digitally. They can be useful in an office for storing content digitally that is only available in print and for extracting text from documents such as books. Scanners can be connected directly to a desktop PC.
Networking your computers
If your business has only a single desktop computer, you have no need for a local area network (LAN). However, if you have an office with several desktop PCs and a server, a LAN is essential for your IT system to run efficiently.A LAN connects all your IT hardware together and permits the sharing of data and resources such as printers and servers. It is much more effective to use a LAN than to share data across a number of desktop PCs using disks or similar methods. See our guide on how to get the most from your network.
LANs consist of wiring and some specialised components. The wiring should be installed by qualified suppliers to a recognised standard. This will provide you with a number of outlets into which devices such as PCs can be connected.
The special LAN components are called hubs or switches. These provide the central point where data is exchanged between devices. The term 'hub' refers to older technology which, although cheaper, does not offer the same performance as a switch. You should select a switch with enough 'ports' or sockets to support all the connected devices in your office with a few spare for expansion. Switches should comply with networking standards, and you should seek expert advice if you are unsure what is needed for your business.
Your switches should be located in a secure area, eg next to your servers. You should restrict access to your switches, since interference could cause many of your desktop PCs to lose their network connections.An alternative to a wired network is a wireless LAN. If at all possible, you should use a wired LAN for the main part of your office network, and use wireless technology for workers who need mobility around the building. See our guide on wireless technology
LANs consist of wiring and some specialised components. The wiring should be installed by qualified suppliers to a recognised standard. This will provide you with a number of outlets into which devices such as PCs can be connected.
The special LAN components are called hubs or switches. These provide the central point where data is exchanged between devices. The term 'hub' refers to older technology which, although cheaper, does not offer the same performance as a switch. You should select a switch with enough 'ports' or sockets to support all the connected devices in your office with a few spare for expansion. Switches should comply with networking standards, and you should seek expert advice if you are unsure what is needed for your business.
Your switches should be located in a secure area, eg next to your servers. You should restrict access to your switches, since interference could cause many of your desktop PCs to lose their network connections.An alternative to a wired network is a wireless LAN. If at all possible, you should use a wired LAN for the main part of your office network, and use wireless technology for workers who need mobility around the building. See our guide on wireless technology
Servers
Servers store data and programs that will be shared and used by many different people. A typical small office with a number of desktop PCs will have one or more servers connected by a network.Think of a server as a shared resource and a repository for your business information. Given its central role, its specification needs to be much greater than the typical desktop PC.
The disk storage capacity of your server needs to be large enough to keep all the current data for your business. Consider at least 120 gigabytes (GB) but you will need a lot more if you deal with large files, eg graphic, image, video and audio files.Your server must be capable of rapid repair, since a breakdown will halt most of your IT functions. Servers are often built so that key components such as disks and power supplies can be quickly changed. More expensive servers will have redundant components, so that if one fails another will take over automatically.
A lot of data flows in and out of your server. All this data needs to pass through a special connector card to your local area network (LAN). This card, called a network interface card, needs to be fast enough to handle the flow of data - therefore it is common to use a card of 1 gigabyte (GB) or greater.Servers are normally kept in a secure location, often alongside your networking equipment. It is important to prevent casual, physical access to your server because of the damage that could be done to your business information. See our guides on how to get the most from your network and IT security - the basics.
A server maintenance contract is a wise investment, especially if you have limited in-house IT expertise. You can find information about maintenance contracts on leading hardware supplier websites. A web search for 'server maintenance' will find other possible sources.
The disk storage capacity of your server needs to be large enough to keep all the current data for your business. Consider at least 120 gigabytes (GB) but you will need a lot more if you deal with large files, eg graphic, image, video and audio files.Your server must be capable of rapid repair, since a breakdown will halt most of your IT functions. Servers are often built so that key components such as disks and power supplies can be quickly changed. More expensive servers will have redundant components, so that if one fails another will take over automatically.
A lot of data flows in and out of your server. All this data needs to pass through a special connector card to your local area network (LAN). This card, called a network interface card, needs to be fast enough to handle the flow of data - therefore it is common to use a card of 1 gigabyte (GB) or greater.Servers are normally kept in a secure location, often alongside your networking equipment. It is important to prevent casual, physical access to your server because of the damage that could be done to your business information. See our guides on how to get the most from your network and IT security - the basics.
A server maintenance contract is a wise investment, especially if you have limited in-house IT expertise. You can find information about maintenance contracts on leading hardware supplier websites. A web search for 'server maintenance' will find other possible sources.
Choosing desktop computer hardware
There are two types of computer that you might need for your business - desktop PCs and laptops.If you carry out all your work in one place, a desktop computer will meet your needs and will offer the best price for a given level of performance. Desktop PCs are generally more durable than laptops - an important factor in a busy office.
Desktop PCs can generally be repaired and upgraded by local PC shops using standard off-the-shelf components. This can extend their life considerably. Laptops are more difficult to repair and may need to be returned to the supplier.If you need to use a computer while away from your office, a laptop can be invaluable. They are particularly suitable for salespeople making client visits and for employees who work from home. See our guides on mobile technology and employees working from home.
A laptop can be used in place of a desktop PC for workers who occasionally need to work in the office. In this case you should consider a docking station that allows the laptop to be connected to the existing business network and a power supply.Laptops are easy to steal and need additional security measures such as a security cable to lock them to a desk when away from base.
Some workers may benefit from having a personal digital assistant rather than a laptop. These devices can synchronise data such as diaries, telephone numbers and short documents with a desktop computer and are ideal for workers who need to make short notes while out of the office.
Desktop PCs can generally be repaired and upgraded by local PC shops using standard off-the-shelf components. This can extend their life considerably. Laptops are more difficult to repair and may need to be returned to the supplier.If you need to use a computer while away from your office, a laptop can be invaluable. They are particularly suitable for salespeople making client visits and for employees who work from home. See our guides on mobile technology and employees working from home.
A laptop can be used in place of a desktop PC for workers who occasionally need to work in the office. In this case you should consider a docking station that allows the laptop to be connected to the existing business network and a power supply.Laptops are easy to steal and need additional security measures such as a security cable to lock them to a desk when away from base.
Some workers may benefit from having a personal digital assistant rather than a laptop. These devices can synchronise data such as diaries, telephone numbers and short documents with a desktop computer and are ideal for workers who need to make short notes while out of the office.
Desktop computer hardware components
Desktop hardware, such as PCs, is the most common type of hardware purchase for a small business. The cost of hardware depends on its specification. This in turn is determined by some key components. When you buy desktop hardware you will need to decide what the specification of these key components should be.
The processor is the heart of a desktop PC. Processors are distinguished by their speed measured in Gigahertz (GHz). The higher the speed, the faster the PC will be. For normal office-based PC usage, it is not necessary to buy the fastest processor. A typical processor running at about 2 GHz delivers excellent performance for normal office functions.
Memory is used by the processor to run programs. Generally, the more random access memory (RAM) you have, the better the PC will run when using several programs at once. A typical office PC can run well with 512 megabytes (MB) of memory and this is a good minimum specification. Although if you are buying a new PC with Windows Vista, you will need at least 1 gigabytes (GB) of RAM.The hard disk is used to store the data that you create in your business as well as the programs that you use. Its capacity is much greater than the RAM. A typical office computer has at least 160 gigabytes (GB) of hard disk space, but if you intend to use a single desktop PC as the main storage location for all your business data then you will need more.
The monitor is the display screen. There are two types of monitor - flat screen or cathode ray tube (CRT). Flat screens are more expensive but are becoming more widely used as they use less desk space and generate less heat. Select at least a 17 inch monitor for desktop use.The keyboard and mouse usually come as part of a bundle but you may be able to select wireless devices that make desktops neater.There are alternative computers to conventional PCs available, such as Apple Macs, which have historically been used to support desktop publishing software. However, they now offer a comparable system for general office use
The processor is the heart of a desktop PC. Processors are distinguished by their speed measured in Gigahertz (GHz). The higher the speed, the faster the PC will be. For normal office-based PC usage, it is not necessary to buy the fastest processor. A typical processor running at about 2 GHz delivers excellent performance for normal office functions.
Memory is used by the processor to run programs. Generally, the more random access memory (RAM) you have, the better the PC will run when using several programs at once. A typical office PC can run well with 512 megabytes (MB) of memory and this is a good minimum specification. Although if you are buying a new PC with Windows Vista, you will need at least 1 gigabytes (GB) of RAM.The hard disk is used to store the data that you create in your business as well as the programs that you use. Its capacity is much greater than the RAM. A typical office computer has at least 160 gigabytes (GB) of hard disk space, but if you intend to use a single desktop PC as the main storage location for all your business data then you will need more.
The monitor is the display screen. There are two types of monitor - flat screen or cathode ray tube (CRT). Flat screens are more expensive but are becoming more widely used as they use less desk space and generate less heat. Select at least a 17 inch monitor for desktop use.The keyboard and mouse usually come as part of a bundle but you may be able to select wireless devices that make desktops neater.There are alternative computers to conventional PCs available, such as Apple Macs, which have historically been used to support desktop publishing software. However, they now offer a comparable system for general office use
Considerations before buying new computer hardware
Keeping a register of your hardware:Keep a register of your IT hardware assets showing the cost and date of purchase for accountancy and taxation purposes. This will help eligibility for any allowances from HM Revenue & Customs for IT hardware and allow your accountant to work out depreciation.
Planning for the futureDon't just focus on your current needs - look at your plans for the future and any expansion this might involve. Ideally you should develop an IT strategy to cover your needs for new systems over a period of about five years. Part of the strategy should deal with how your hardware can cope with increases in customers, employees and/or your products/services.Bear in mind that, if you decide to invest in new software, your hardware may need upgrading in order to run it.
Disposal of old computer hardwareWhen you are replacing old computer hardware, you can arrange for the manufacturer to it take back and dispose of it in an environmentally sound way. This service is free.However, if you arrange for the retailer or supplier to take back the equipment, they could charge you.
This guide will take you through every aspect of hardware acquisition, from assessing your needs to getting the best deal and finding specialist help. It covers a range of hardware, including stand-alone PCs, servers, network equipment, scanners and printers. It also provides information about the security measures that you should take to protect your investment from risks such as theft.
Planning for the futureDon't just focus on your current needs - look at your plans for the future and any expansion this might involve. Ideally you should develop an IT strategy to cover your needs for new systems over a period of about five years. Part of the strategy should deal with how your hardware can cope with increases in customers, employees and/or your products/services.Bear in mind that, if you decide to invest in new software, your hardware may need upgrading in order to run it.
Disposal of old computer hardwareWhen you are replacing old computer hardware, you can arrange for the manufacturer to it take back and dispose of it in an environmentally sound way. This service is free.However, if you arrange for the retailer or supplier to take back the equipment, they could charge you.
This guide will take you through every aspect of hardware acquisition, from assessing your needs to getting the best deal and finding specialist help. It covers a range of hardware, including stand-alone PCs, servers, network equipment, scanners and printers. It also provides information about the security measures that you should take to protect your investment from risks such as theft.
Considerations before buying new computer hardware
Before purchasing computer hardware, you have a number of things to consider.Business benefitsPerhaps the most important thing you must think about is what benefits you want the new hardware to bring to your business - you cannot choose the right hardware unless you know exactly what you want it to do for you.
Hardware might be able to benefit your business by, for example:cutting costs by automating routine tasks ,improving customer service levels, perhaps by using an Internet-based system that customers can access, eg allowing customers to renew their car insurance online or check on the status of a package that has been sent via a courier company, without needing to contact any member of staff directly .
Icreasing your margins by helping your employees work more efficiently ,introducing a new line of business that requires IT for delivery to the customer - for example, to deliver electronic information or content directly to the customer, or enable them to take part in an online auction Once you've listed the key hardware investments you could make, prioritise them and see which you can afford now, and which can wait.
Compatibility:Make sure any new hardware is compatible with existing computer equipment. You may need to upgrade or replace some of your current equipment to make the most of your new investments. Investigate the costs, as it may be just as cost-effective to install a whole new system.
Hardware might be able to benefit your business by, for example:cutting costs by automating routine tasks ,improving customer service levels, perhaps by using an Internet-based system that customers can access, eg allowing customers to renew their car insurance online or check on the status of a package that has been sent via a courier company, without needing to contact any member of staff directly .
Icreasing your margins by helping your employees work more efficiently ,introducing a new line of business that requires IT for delivery to the customer - for example, to deliver electronic information or content directly to the customer, or enable them to take part in an online auction Once you've listed the key hardware investments you could make, prioritise them and see which you can afford now, and which can wait.
Compatibility:Make sure any new hardware is compatible with existing computer equipment. You may need to upgrade or replace some of your current equipment to make the most of your new investments. Investigate the costs, as it may be just as cost-effective to install a whole new system.
computers and software Blank media
Other blank magneto-optical disks. These are classified under subheading code 8523 29 15 00. DVD-R disks. The technology of these disks is assumed to be similar to the CD-R disk in that they use laser technology for both reading and writing. DVD-R disks are classified under subheading code 8523 40 13 00.
Flash memory cards:These cards contain two or more flash memory integrated electronic circuits mounted on a base. There are different types of flash memory card, including Compact Flash, Smart Media, Secure Digital (SD), Multimedia Card (MMC), Memory Stick, XD Picture Card, PC Card and PCMCIA Card. Flash memory cards are classified under subheading code 8523 51 10 00.
Magnetic tapes and disks:These include compact cassettes, VHS and mini-DV and are classified under subheading code 8523 29 15 00. Removable hard disks - disk only, not the complete driveThis type of disk is usually supplied with some software utilities pre-loaded, so it's classified as recorded software under subheading code 8523 80 10 00.
Micro drives:These are miniature hard disk drives for use in a PC card or similar slot. They're classified under subheading code 8471 70 50 90.Floppy disksThese include standard floppy disks, floppy disk cookie only and super floppy disks - for example the LS120 type.
Flash memory cards:These cards contain two or more flash memory integrated electronic circuits mounted on a base. There are different types of flash memory card, including Compact Flash, Smart Media, Secure Digital (SD), Multimedia Card (MMC), Memory Stick, XD Picture Card, PC Card and PCMCIA Card. Flash memory cards are classified under subheading code 8523 51 10 00.
Magnetic tapes and disks:These include compact cassettes, VHS and mini-DV and are classified under subheading code 8523 29 15 00. Removable hard disks - disk only, not the complete driveThis type of disk is usually supplied with some software utilities pre-loaded, so it's classified as recorded software under subheading code 8523 80 10 00.
Micro drives:These are miniature hard disk drives for use in a PC card or similar slot. They're classified under subheading code 8471 70 50 90.Floppy disksThese include standard floppy disks, floppy disk cookie only and super floppy disks - for example the LS120 type.
Classifying blank media
Blank media include:.CD, DVD, Minidisc and other laser-read disks .flash memory cards .magnetic tapes and disks .removable hard disks .micro drives .floppy disks, floppy disk cookie only and super floppy disks
CD, DVD, Minidisc and other laser-read disks :Classification of blank unrecorded disks can be complicated. Although all of these types of disk are read by laser systems, the recording (writing) systems differ. The disks fall into the following classes.
CD-R disks. These are unrecorded blank disks of 'Orange Book II' type that use laser technology for both reading and writing. Orange Book II is the second part of a standard developed by Sony and Phillips to define the construction of multisession CDs. CD-R disks are classified under subheading code 8523 40 11 10.
CD-RW disks. These use Phase-change technology for recording and erasing and are classified under subheading code 8523 40 19 00. Blank Minidiscs. These use magnetic optical technology for recording and erasing. They've got a magnetic layer and are rigid magnetic disks. Blank Minidiscs are classified under subheading code 8523 29 15 00.
CD, DVD, Minidisc and other laser-read disks :Classification of blank unrecorded disks can be complicated. Although all of these types of disk are read by laser systems, the recording (writing) systems differ. The disks fall into the following classes.
CD-R disks. These are unrecorded blank disks of 'Orange Book II' type that use laser technology for both reading and writing. Orange Book II is the second part of a standard developed by Sony and Phillips to define the construction of multisession CDs. CD-R disks are classified under subheading code 8523 40 11 10.
CD-RW disks. These use Phase-change technology for recording and erasing and are classified under subheading code 8523 40 19 00. Blank Minidiscs. These use magnetic optical technology for recording and erasing. They've got a magnetic layer and are rigid magnetic disks. Blank Minidiscs are classified under subheading code 8523 29 15 00.
Sound recordings
These include music disks, language courses, wildlife recordings, train enthusiasts' sound bites, talking books and so on. Sound recordings are classified according to the media they're recorded on. If they're recorded on:Minidisc then they're classified under subheading code 8523 40 31 00 .any other laser-read disk - for example CD, SACD or DVD - then they're classified under subheading code 8523 40 39 00
Computer games”:These include flight simulators, "shoot 'em ups", sports games, car racing games, strategy games and so on for use only on an automatic data processing machine (computer). Computer games are classified according to the media they're recorded on. If they're recorded on:CD, DVD, Laserdisc, Minidisc or other laser-read disk then they're classified under subheading code 8523 40 45 00. floppy disk then they're classified under subheading code 8523 29 33 00.
Films, pictures and image files:These include movies, videos, photo CDs, clip art collections, photo collections and karaoke disks. Films, pictures and image files are classified according to the media they're recorded on. If they're recorded on:DVD then they're classified under subheading code 8523 40 51 00 .any other laser-read disk then they're classified under subheading code 8523 40 59 00 .floppy disk then they're classified under subheading code 8523 29 33 00
Games for video games consoles:These are classified according to the media they're recorded on. If they're recorded on:DVD then they're classified under subheading code 8523 40 51 00 .any other laser-read disk then they're classified under subheading code 8523 40 59 00 .cartridges then they're classified along with games consoles in Chapter 95 under subheading code 9504 10 00 00
Computer games”:These include flight simulators, "shoot 'em ups", sports games, car racing games, strategy games and so on for use only on an automatic data processing machine (computer). Computer games are classified according to the media they're recorded on. If they're recorded on:CD, DVD, Laserdisc, Minidisc or other laser-read disk then they're classified under subheading code 8523 40 45 00. floppy disk then they're classified under subheading code 8523 29 33 00.
Films, pictures and image files:These include movies, videos, photo CDs, clip art collections, photo collections and karaoke disks. Films, pictures and image files are classified according to the media they're recorded on. If they're recorded on:DVD then they're classified under subheading code 8523 40 51 00 .any other laser-read disk then they're classified under subheading code 8523 40 59 00 .floppy disk then they're classified under subheading code 8523 29 33 00
Games for video games consoles:These are classified according to the media they're recorded on. If they're recorded on:DVD then they're classified under subheading code 8523 40 51 00 .any other laser-read disk then they're classified under subheading code 8523 40 59 00 .cartridges then they're classified along with games consoles in Chapter 95 under subheading code 9504 10 00 00
Subscribe to:
Posts (Atom)