Information for ruling 600005964
This section is Advance Tariff Ruling
- Start date
- 22 Mar 2023
- Expiry date
- 21 Mar 2026
- Commodity code
- 8525890000 (opens in new tab)
- Description
- A video recording device intended to be installed inside motor-vehicles to record footage of the road whilst the vehicle is being driven. The recording resolution is 30 frames per second in high definition at 1080p. The device has a Wide Dynamic Range night mode and a wide angle view. There is a loop recording feature and audio recording. In order to function the device's power adapter needs to be inserted into the vehicle's cigarette lighter socket. It has no internal storage and requires the user to supply an SD card to record any photos and/or shoot video footage. The Dimensions of the camera are 53x40x53mm with a weight of 56g. Shipped in cardboard packaging. Other accessories supplied with the camera include a suction cup mounting bracket, car charger, a USB cable and a micro SD card reader.
- Keywords
-
- FOR VEHICLES
- FOR VIDEO RECORDING
- WITH CAMERA
- WITH USB SLOT
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) GIR 1 has been used to classify this product by the terms of heading 8525 - Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders GIR 3(b) has been used as the digital camera is considered to be the essential character. GIR 5(b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 8525 89 – other than elsewhere specified in this heading Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) part B to heading – 8525