Sourcing computer motherboards from China

Zero duty on computer motherboard assemblies

Read from the UK Trade Tariff on 9 October 2026, computer electronic assemblies under 8473 30 20 00 carried 0% duty from China. The supplied tariff record lists no anti-dumping or countervailing duty, suspension or attached import control for this line. The table shows motherboard applications sharing this commodity line.

Heading 8473 covers parts and accessories for the machines described in the heading. Its office-machine parts lines carry waste controls in the supplied record; those are not the computer electronic-assembly line. If a broker proposes an office-machine parts code, the UK Trade Tariff attaches waste controls and the importer should confirm the requirement with their customs broker.

Confirm the commodity code against the actual board and its intended machine. Separate batteries, power supplies and screens may classify elsewhere. See the wider computer parts and components guide.

Specify the board revision and supported hardware

Specify the maker's part number, board revision, processor socket, chipset, supported memory, board dimensions, mounting holes and connector layout. For laptop replacements, identify the exact machine variant and whether the processor is fitted. Agree firmware version, boot settings and included accessories against an approved sample.

State whether boards must be new or may be refurbished, and request component-source records. Ask for model-specific hazardous-substance evidence. Official guidance says that supplier confirmation does not replace a manufacturer's determination that its product complies with the hazardous-substance regulations.

For waste electrical equipment rules, components and sub-assemblies supplied to a business to build a finished product are not electrical and electronic equipment products. Establish whether the shipment is assembly stock or a finished product sold to an end user before deciding its compliance treatment.

Worked duty example

Illustrative example, not a quote: Illustrative batch of replacement computer motherboards under 8473 30 20 00, invoiced at £1,500 free on board, with £150 of freight and insurance to the UK. The customs value is £1,650. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £1,650, so it is £330. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Identity and fit: compare part numbers, revisions, mounting holes, socket condition and connector positions with the approved sample and target chassis.

Function and firmware: boot sampled boards with the agreed processor and memory, check storage and external connectors, and record firmware and diagnostic results.

Condition and traceability: check chip markings, date codes, solder repairs, corrosion and signs of previous installation; compare component-source records with the agreed condition.

Packing and arrival: check shielding bags, protective trays and carton restraints; inspect for bent socket contacts, cracked boards and loose components. Record defects through the agreed quality inspection process.

What goes wrong

A matching photograph can conceal a different board revision, unsupported processor or altered connector layout. Firmware may boot the supplier's test machine but fail with the buyer's memory or storage. Test the approved sample in the intended configuration and record the settings used.

Pulled boards can be sold as new, with reworked chips or intermittent faults that a brief boot test misses. Static damage and bent socket contacts add arrival failures. Agree condition, diagnostic coverage, protective packing and a return process before shipment.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For machinery and equipment, see machinery imports.