Information for ruling 600014483
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. It is 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. 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