On your import declaration, you must include the commodity code for your electronics. This code will determine the applicable duty rate and whether an import license is required. Chapter 85 covers the commodity codes for importing electronics. For example:
- 8528721000 for importing televisions and
- 8518220090 for importing speakers.
Some electronic goods are difficult to classify, and are covered under chapter 84. For example:
- importing computers goes under code 8471 and
- importing robotics goes under code 8479.
It’s best to let a customs agent or a specialist freight forwarding company deal with customs.
To calculate how much VAT is payable, you must first determine the value of your goods. If you import from a country with a trade agreement with the UK, you may be eligible for a preferential rate on your electronics. To obtain this rate, you must:
- classify the goods under the right commodity code
- check that the goods meet the rules of origin and
- provide proof of origin.