OpenLegislation

Division 9

United Kingdom

Original text. Later amendments are not shown.

  1. (A)

    Notes 8(a) and 8(b) to Chapter 85 also apply with respect to the expressions ‘semiconductor devices’ and ‘electronic integrated circuits’, respectively, as used in this note and in heading 8486. However, for the purposes of this note and of heading 8486, the expression ‘semiconductor devices’ also covers photosensitive semiconductor devices and light emitting diodes.

  2. (B)

    For the purposes of this note and of heading 8486, the expression ‘manufacture of flat panel displays’ covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression ‘flat panel display’ does not cover cathode-ray tube technology.

  3. (C)

    Heading 8486 also includes machines and apparatus solely or principally of a kind used for:

    1. (1)

      the manufacture or repair of masks and reticles;

    2. (2)

      assembling semiconductor devices or electronic integrated circuits;

    3. (3)

      lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.

  4. (D)

    Subject to note 1 to Section XVI and note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of the nomenclature.

Notes on Chapter 84

Footnotes

f1

Duty temporarily suspended, on an autonomous basis, in respect of goods intended to be fitted in heavier-than-air aircraft imported duty-free or built within the Community. This suspension is subject to compliance with the formalities and conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).

f2

Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).

f3

Autonomous rate of duty: Free.