From January 1st 2017 the commodity codes list undergoes its annual review by HMRC during which many tariff codes are added/deleted.

Of interest to toy manufacturers/importers/exporters will be the addition of a new code for children’s interactive electronic toys. The extract pictured above is from an IES classification tree which clearly demonstrates where the new code is situated in the tariff

Previously classification of these toys will have fallen under the ‘plastic toy criteria which attracts 4.7%. As of 1st of January you can take the opportunity to use the new provided the product is an ‘electronic children’s toy‘ which is facilitates learning i.e. is ‘Educational‘ can be carried around i.e. ‘portable‘ which can be described as ‘interactive‘ you can use the new classification which has a 0% duty rate.

If you would like us to review your classification or if you require any assistance with your importing/exporting processes please email enquiries@importexportsupport.co.uk or send us a message through the contact us page  or simply call 07710238113