Subheading · Chapter 84 · Heading 8471
8471.49: Other, presented in the form of systems
Computer systems
8471.49 is the HS subheading for computer systems, under heading 8471 in chapter 84.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8471 49 00 00 Other, presented in the form of systems Freep/st
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
Import requirements 4
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, North Korea
- Legal act
- S.I. 2019/461, S.I. 2019/411
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £127.3m | 23.6% | -1% |
 Taiwan | £101.6m | 18.9% | +78.4% |
 United States | £92.2m | 17.1% | -54% |
 Netherlands | £66.7m | 12.4% | +98.8% |
 Poland | £45.4m | 8.4% | +260.7% |
 Ireland | £20.2m | 3.8% | -4.2% |
 Israel | £15.2m | 2.8% | +4,310.1% |
 France | £10.3m | 1.9% | +39% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$121.5kUS$121.5k+US$12.5m+US$83.4m+> US$808m
Exports: 169
- Taiwan: US$3.9bn
- China: US$3bn
- United States: US$2.7bn
- Poland: US$2.5bn
- Singapore: US$872.8m
- Mexico: US$808m
- Germany: US$708.9m
- Thailand: US$470.8m
- Netherlands: US$466.1m
- Malaysia: US$345.7m
- Czechia: US$298.3m
- France: US$231.6m
- Ireland: US$204.7m
- United Kingdom: US$201.7m
- Canada: US$119.4m
- Japan: US$84m
- Italy: US$83.4m
- Norway: US$73.1m
- Hungary: US$64.5m
- South Korea: US$58.2m
- Israel: US$54.9m
- Switzerland: US$54m
- Sweden: US$53.7m
- Belgium: US$49.6m
- India: US$44.9m
- Hong Kong SAR China: US$41.2m
- Spain: US$38.8m
- Austria: US$38.4m
- Australia: US$36.3m
- Denmark: US$36.1m
- Finland: US$34.3m
- Greece: US$30.7m
- Romania: US$30.5m
- Bulgaria: US$24.4m
- Türkiye: US$20.4m
- Serbia: US$16.8m
- Vietnam: US$16.4m
- Slovakia: US$16.2m
- Portugal: US$16m
- Luxembourg: US$14.5m
- Angola: US$13.9m
- Lithuania: US$12.5m
- South Africa: US$9.8m
- Indonesia: US$8.8m
- Croatia: US$8.2m
- United Arab Emirates: US$7.2m
- Slovenia: US$4.2m
- Russia: US$3.9m
- Latvia: US$3.3m
- Estonia: US$3.3m
- Macao SAR China: US$3.1m
- North Macedonia: US$3.1m
- Belarus: US$3m
- Iceland: US$2.5m
- New Zealand: US$2.3m
- Kazakhstan: US$2.3m
- Colombia: US$2.3m
- Brazil: US$2.2m
- Philippines: US$2m
- Senegal: US$1.9m
Trade value (US$) no reported trade < US$4mUS$4m+US$25.1m+US$195m+> US$586.3m
Imports: 218
- United States: US$2.6bn
- Singapore: US$2.4bn
- Netherlands: US$1.5bn
- Germany: US$1.3bn
- France: US$736.4m
- Canada: US$670.3m
- Indonesia: US$586.3m
- United Kingdom: US$514.1m
- Czechia: US$469.9m
- Malaysia: US$387.5m
- Italy: US$385.6m
- Japan: US$366.2m
- South Korea: US$365.7m
- Ireland: US$352.6m
- United Arab Emirates: US$341.1m
- Australia: US$309.6m
- Spain: US$254.7m
- Brazil: US$237.7m
- Norway: US$232.8m
- China: US$228.5m
- Sweden: US$223.6m
- Thailand: US$195m
- Mexico: US$162.4m
- Finland: US$161.7m
- India: US$160.7m
- Hong Kong SAR China: US$143.3m
- Belgium: US$139.6m
- Colombia: US$131.4m
- South Africa: US$128m
- Austria: US$127.3m
- Taiwan: US$120.7m
- Switzerland: US$119m
- Poland: US$109.1m
- Türkiye: US$104.9m
- Russia: US$87.3m
- Vietnam: US$83.4m
- Israel: US$82.3m
- Greece: US$76.9m
- Romania: US$68.6m
- Chile: US$58.8m
- Saudi Arabia: US$58.2m
- Portugal: US$51.8m
- Philippines: US$49.1m
- Hungary: US$48.9m
- New Zealand: US$40.8m
- Denmark: US$38.9m
- Peru: US$30.1m
- Kazakhstan: US$28.5m
- Algeria: US$28.5m
- Slovakia: US$28.4m
- Iceland: US$26.5m
- Luxembourg: US$26.1m
- Serbia: US$25.4m
- Argentina: US$25.4m
- Lithuania: US$25.1m
- Morocco: US$24.3m
- Uzbekistan: US$22.4m
- Croatia: US$22.2m
- Egypt: US$22m
- Qatar: US$20.8m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Taiwan | US$3.9bn | 21.8% |
| 2 | China | US$3bn | 16.6% |
| 3 | United States | US$2.7bn | 15.2% |
| 4 | Poland | US$2.5bn | 13.8% |
| 5 |  Singapore | US$872.8m | 4.9% |
| 6 |  Mexico | US$808m | 4.5% |
| 7 |  Germany | US$708.9m | 3.9% |
| 8 |  Thailand | US$470.8m | 2.6% |
| 9 | Netherlands | US$466.1m | 2.6% |
| 10 |  Malaysia | US$345.7m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2.6bn | 14.4% |
| 2 | Singapore | US$2.4bn | 13.5% |
| 3 | Netherlands | US$1.5bn | 8.5% |
| 4 | Germany | US$1.3bn | 7.3% |
| 5 | France | US$736.4m | 4.1% |
| 6 |  Canada | US$670.3m | 3.7% |
| 7 |  Indonesia | US$586.3m | 3.3% |
| 8 | United Kingdom | US$514.1m | 2.9% |
| 9 |  Czechia | US$469.9m | 2.6% |
| 10 | Malaysia | US$387.5m | 2.2% |
Binding rulings for similar goods 4
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- H358676 U.S. CBP
Tariff classification of a “Virtual Reality (VR) Headset System”
- N362293 U.S. CBP
The tariff classification of an AR glasses bundle from China
- H300877 U.S. CBP
Binding ruling request on the tariff classification of certain ADP systems
- H264746 U.S. CBP
Revocation of NY N257812; Classification of LG Chromebase (Model Number 22CV241-W); Note 5(A) to Chapter 84, HTSUS
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change
UK Trade Tariff: measure changes on 103 commodity codes
Trade Tariff changes 2026-09-21 · Source: trade-tariff.service.gov.uk
- Tariff change
Update to VATZ Coverage – 8 September 2026
Trade Tariff news 8315 · Source: trade-tariff.service.gov.uk
- Sanctions · Applies from:
The Iran (Sanctions) (Amendment) Regulations 2026
S.I. 2026/983 · Source: legislation.gov.uk
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
-
Tariff change · Applies from: CELEX 32026R1395 · Source: eur-lex.europa.eu
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
- Sanctions · Applies from:
CELEX 32026R0506 · Source: eur-lex.europa.eu
Subheading 8471.49 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 8471.49; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported computer systems worth £538.3m (down 43% on the year before), at an average of £136.10 per kg; China supplied 24%, followed by Taiwan.
World trade in computer systems reached US$18bn in 2024, up 34% on 2023.
Taiwan was the largest exporter with 21.8% of the total, ahead of China.
Legal notes
Subheading notes
1. For the purposes of subheading 846520, the term ‘machining centres’ applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.
2. For the purposes of subheading 847149, the term ‘systems’ means automatic data-processing machines whose units satisfy the conditions laid down in note 6(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).
3. For the purposes of subheading 848120, the expression ‘valves for oleohydraulic or pneumatic transmissions’ means valves which are used specifically in the transmission of ‘fluid power’ in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurized fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading 848120 takes precedence over all other subheadings of heading 8481.
4. Subheading 848240 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.
Products classified here
Questions and answers
What is the HS code for other, presented in the form of systems?
Other, presented in the form of systems fall under HS subheading 8471.49, part of heading 8471, in section XVI of the Harmonized System.
What is the import duty on other, presented in the form of systems in the UK?
Under the UK Global Tariff, imports under 8471.49 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on other, presented in the form of systems in the EU?
Under the EU Combined Nomenclature, imports under 8471.49 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most other, presented in the form of systems?
Taiwan, with US$3.9bn in 2024 (21.8% of world exports).
Which countries can export computer systems to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on computer systems?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import computer systems from?
In the 12 months to August 2026, the largest suppliers were China (24%), Taiwan (19%) and United States (17%), out of total imports of £538.3m.
Typical products
Everyday names, not part of the legal text.