Multifunctional display-monitors for vehicles (Tariff notice 3)
Check the tariff classification of multifunctional display-monitors for vehicles.
New regulation
A new regulation was published on 27th November 2023 and entered into force 20 days after this date.
L Series
Reg. 2023/2656
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
8528 52 91
Description of goods
A multifunctional apparatus in a housing with front control buttons, to be installed in the dashboard of a motor vehicle. The apparatus consists of the following:
- a liquid crystal display (LCD) with a touch screen with the diagonal measurements of 17.15 cm (6.75 inches)
- two USB ports
- a Bluetooth module
- a digital radio tuner (DAB+)
- a high-sensitivity FM Radio Data System tuner
- an audio digital signal processor providing advanced audio set-up features
- an RCA A/V input for two camera systems, which connects cameras installed in a car (rear and/or front view)
- an HDMI input for compatible devices such as tablets
- a microSD card reader slot for A/V file playback from microSD(HC) memory cards
- a 24 Bit D/A converter
- an A/V decoder
The apparatus does not incorporate a video tuner.
The apparatus is designed for:
- receiving radio signals in the DAB and FM range
- playing music and video files from the connected apparatus and storage media
- controlling and operating various applications of the connected devices (such as previewing of maps)
- enabling hands-free phone calls to be made and enabling the sending and receiving of messages from the connected smartphone
- displaying signals from the cameras installed in the car
Reason
Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 8528, 8528 52 and 8528 52 91.
The apparatus is designed for the purpose of performing functions such as sound reproduction within the meaning of heading 8519, reception apparatus for radiobroadcasting within the meaning of heading 8527 and function of the monitor within the meaning of heading 8528, none of which, in view of its design, gives the apparatus its essential character.
As it is a multifunctional apparatus whereby the principal function cannot be determined, it should therefore be classified under heading 8528 by application of GIR 3(c).
The apparatus is capable of directly connecting to, and designed for use with, an automatic data processing machine of heading 8471. The Harmonized System Explanatory Notes to heading 8528 indicates that this group includes monitors which are capable of accepting a signal from the central processing unit of an automatic data processing machine and which provide a graphical presentation of the data processed.
They do not incorporate a video tuner. The monitors of this group are fitted with connectors characteristic for data processing systems (e.g. HDMI connectors), they usually have control buttons situated in the front panel and they may utilise wireless communication protocol to display data from an automatic data processing machine of heading 8471.
Given its objective characteristics, the display of the apparatus cannot be considered to be of a kind solely or principally used in an automatic data-processing system of heading 8471. Therefore, classification under CN code 8528 52 10 is excluded.
Consequently, the apparatus is to be classified under CN code 8528 52 91 as other monitors capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 , with a screen of the LCD technology.
Contact details
Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.