Start with what the electronic product actually does
“Electronics” is too broad to support one duty rate. A laptop, power supply, audio device, camera accessory and control board can require different classification logic. Record the device's primary function, whether it operates independently, how it is powered and whether the shipment contains a complete device or only a component or accessory.
| Question | Useful evidence |
|---|---|
| What is the primary function? | Manufacturer specification or technical description. |
| Complete product or part? | Invoice line and how the item is used in the finished system. |
| Contains a battery? | Battery type and whether it is built in, packed with or shipped separately. |
| Model name enough? | No — use the model to find specifications, then classify the actual function. |
Do not force a component into the finished-device code
If you are importing a replacement board, module, cable or power unit, describe that component rather than the retail product it eventually fits. Conversely, a complete retail device should not be searched as a loose component just because a particular component determines its marketing name.
From classification to landed cost
After selecting the 10-digit code and actual origin, use the live tariff result to populate the duty calculation. Add freight and insurance to the customs-value model and keep import-VAT incidental expenses separate from post-import business costs. BorderMath will display unresolved additional measures instead of assuming the base rate is the whole liability.
Official sources and review
Reviewed 6 September 2026. Use the UK Trade Tariff for live measures and HMRC's classification guidance. The official guidance specifically points users to specialist classification guidance for electrical equipment and computers where needed.