Information for ruling 600014491
This section is Advance Tariff Ruling
- Start date
- 02 Dec 2025
- Expiry date
- 01 Dec 2028
- Commodity code
- 8806910090 (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. It has maximum take -off mass (MTOM) less than 249g, meeting international classification for lightweight unmanned aircraft. It is powered by a rechargeable lithium polymer battery and includes a high-definition camera capable of capturing 1080p or 4K video. Video can be transmitted in real time to a mobile application via Wi-Fi or cable. The drone is normally equipped with a flight control system that includes: GPS and GLONASS positioning Return-to-home (RTH) function Altitude hold and optical flow stabilization Waypoint flight and follow-me modes Failsafe landing on low battery or lost signal It is operated using a remote controller and/or smartphone application. 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
- ROTORS
- GPS (GLOBAL POSITIONING SYSTEM)
- REMOTE CONTROL
- AIRCRAFT
- 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) General interpretative rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 8806 – Unmanned aircraft GIR 3b has been used as the essential character is the return to home function (RTH) GIR 6 has been used to classify the goods to sub-heading 880691 – with maximum take-off weight not more than 250g 10-digit code – 8806910090- other Also classified in accordance with: Note 1 to chapter 88 Subheading note 2 to chapter 88 Harmonised Standard Explanatory Notes (HSENs) to heading 8806