Tariff Classification of LCD Monitors- Changes in the 2011 Tariff

20 January 2011

Certain types of LCD Monitor that have been subject to a nil rate of duty under an Autonomous Duty Suspension Regulation (Council Regulation 179/2009) will from the 1 January 2011 be subject to 14% import duty due to the lapse of the Duty Suspension in place.

Furthermore, other LCD Monitors that have also been subject to a nil rate of duty because of a different Duty Suspension Regulation in place (Council Regulation 1/2009) will continue to be subject to nil duty but the CN Code that they are classified under will change under the 2011 Tariff.

CN Code Product Description Situation Previously Situation from 1/1/2011
8528.59.90.40 Monitors, using liquid crystal display technology, with a diagonal measurement of the screen not exceeding 55.9 cm (i.e. 22 inches), with an aspect ratio of 1:1, 4:3, 5:4 or 16:10 0% Import Duty due to Autonomous Duty Suspension 14% import duty as Duty Suspension lapses on 31/12/2010. The new CN code is 8528.59.40.90. (See Below)
8528.59.90.20 Liquid crystal display colour video monitor having a DC input voltage of 7 V or more but not exceeding 30 V, with a diagonal measurement of the screen of 33.2 cm or less, suitable for the incorporation into goods of chapters 84 to 90 and 94 0% Import Duty due to Duty Suspension CN/TARIC Code changes to 8528.59.40.20 but product still subject to Duty Suspension

Proposed Extension to Autonomous Duty Suspension

It is being reported that the EU Commission is proposing to extend the duty suspension that lapsed on 31 December 2010 until 30 June 2011. However, it is expected that this will not be implemented until April 2011. The intention is to make the suspension retroactive to 1 January 2011 but what this means is that importers will be obliged to pay the 14% duty on the products and then reclaim the duty once the measures become effective.

Next Steps

If you are importing goods under 8528.59.90.40 you should be aware of the potential squeeze on your margins from 1/1/2011 but also that there are moves afoot to extend the duty suspension that lapsed on 31 December 2010. If you are importing goods under 8528.59.90.20 then you should instruct your freight forwarder of the change in code and instruct them of the new code. Your goods will still attract a nil rate of duty.

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