Information for ruling 600014479
This section is Advance Tariff Ruling
- Start date
- 05 Dec 2025
- Expiry date
- 04 Dec 2028
- Commodity code
- 8806211000 (opens in new tab)
- Description
- A compact and lightweight electrically powered unmanned aerial vehicle (UAV), commonly referred to as a drone. Designed for personal aerial photography, technical recreational flying, and adult hobbyist use. The drone is a quadcopter with four motors and a foldable structure. The product is primarily used by adult users for aerial photography, personal content creation. It has a Maximum Take-Off Mass (MTOM) less than 249g. It is powered by a rechargeable lithium polymer battery and includes a high-definition camera capable of capturing 1080p photos and video. Video can be transmitted in real time to a mobile application vi a Wi-Fi or cable. The drone is normally equipped with a flight control system that includes: Altitude hold and optical flow stabilization. The Optical Flow Stabilization function is part of the integrated flight control system which operates automatically. Additionally Tap Fly functionality is available as an in-app feature. The drone is mainly made of ABS plastic, which is a durable and lightweight engineering plastic commonly used for drone bodies and propeller guards. Some small components, such as screws and internal parts, are made of metal and electronic materials.
- Keywords
-
- REMOTE OPERATED
- REMOTE CONTROL
- AIRCRAFT
- ROTORS
- WITH CONTROLLER
- 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 8806: Unmanned aircraft GIR 3b has been used as the drone is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 880621: Other, for remote-controlled flight only; With maximum take-off weight not more than 250 g 8 Digit code 88062110: Multi rotors, equipped with permanently integrated apparatus of subheading 8525 89 for capturing and recording video and still images Also classified in accordance with: Chapter Note 1 to Chapter 88 Subheading Note 2 to Chapter 88 Harmonized System Explanatory Note (HSEN's) to heading 88.06