IntroductionComputers, computer parts and computer software covered in Chapter 84 and Chapter 85 may be classified according to:their function.their design, build and performance.whether they've got more than one function - including functions unrelated to computers .whether they're part of a complete system or an individual separate unit.
This guide will help you classify computers and software correctly for the purposes of the Tariff.For more information about what's not covered in these chapters, see our quick reference guide to classifying computers and software.You can find out more about using the Tariff in our guide on an 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.
The General Interpretative Rules (GIRs) of the Tariff provide the legal basis for classifying goods. There are six GIRs, which are set out in Part 1 Section I of the second volume of the 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.
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