Duty suspended on certain LCD monitors
HMRC have issued an updated tariff notice in relation to a new duty suspension on certain LCD monitors. This revised duty suspension was issued in March 2009 but is backdated to 1 January 2009. Claims can be made by businesses for a repayment of duties incurred since 1 January 2009.
Claims should be made using the C285 – Application for repayment/ remission form and sent to the national duty repayment centre in Dover.
The duty suspension covers the following products:
1. Colour monitors which use liquid crystal display technology, with a diagonal measurement of the screen not exceeding 55.9 cm (22 inches), with an aspect ratio of 1:1, 4:3, 5:4 or 16:10.
2. Black and white or other monochrome monitors, using liquid crystal display technology, equipped with either Digital Visual Interface (DVI) or a Video Graphics Array (VGA) connector or both:
with a diagonal measurement of the screen not exceeding 77.5 cm (ie 30.5 inches);
with an aspect ration of 1:1, 4:3, 5:4 or 16:10;
with a pixel resolution exceeding 1.92 mega pixels;
and with a dot pitch not exceeding 0.3 mm.