HMRC recently published Tariff Notice 04/10 regarding the classification of anti-theft tags designed to trigger shop alarms.
CN Code 8531.90.95 now reads:
“This subheading includes anti-theft tags (such as those consisting of a diode and an antenna, so called ‘microwave tags’ or those consisting of a microchip-resonant circuit, so called ‘frequency division’ tags) attached to goods which, when they come within the signal field of a burglar alarm system installed at a shop exit, of a type falling in subheading 8531.10, influence the receiving electronics of the system and trigger off an alarm.
This subheading also includes tags which combine two different technologies, such as accousto-magnetic with microwave or accousto-magnetic with radio frequency.
However, this subheading does not include:
• Tags consisting of a wire, strip or combination of two strips, so called ‘magnetic tabs’ or ‘accousto-magnetic tags’ of magnetic materials intended to be used within the control zone of an Electronic Article Surveillance (EAS) system (heading 8505).
• Tags which have embedded in them one or more electronic integrated circuits in the form of chips and an antenna but with no other active or passive circuit elements (‘smart cards’), so called ‘Radio Frequency Identification’ tags (RFID (subheading 8523.52)
• Tags containing one or more electronic integrated circuits in the form of chips with an embedded antenna and one or more capacitors but no other active or passive circuit elements (subheading 8523.59).
• Tags in the form of a printed circuit, so called ‘radio-frequency tags’ (heading 8534.00).
If you are unsure whether your products are affected by this Tariff Notice or if you have any questions regarding customs law then please contact us on (01905) 619229 or alternatively email us: email@example.com.