CD and DVD drives - external, separate units (8471.70);

DVD burner - external unit, designed to record video onto a DVD disc from video camera recorder via USB connection (8521.90);

CD and DVD drives - internal, separate units (8471.70);

CD-R disks – blank (8523.41);

CD-RW disks – blank (8523.41);

Central processing units (CPUs) - can be complete with heatsink and/or fan, separate units (8473.30);

Central storage units - for example RAID (Redundant Arrays of Inexpensive Disks  systems (8471.70);

Computer games software - for use on computers only (8523.49);

Desktop computer systems, personal computers (PCs) and tower computer systems (8471.49);

Digital camcorders - no video input connector, with picture storage capacity (8525.80);

Digital camcorders - with video input connector and picture storage capacity (8525.80);

DVD-R disks – blank (8523.41);

DVD-RW disks – blank (8523.41);

Electronic personal organisers - or palm-held portables (8543.70);

Firewall systems (8517.62);

Flash memory cards (8523.51);

Floppy disks and super floppy disks (8523.29);

Graphics cards - separate units (8471.80);

Hard disk drives – external (8471.70);

Keyboards - for computer systems, separate units (8471.60);

Laptop and notebook computers (8471.30);

Local area network (LAN) units - external, for example hubs (8517.62);

Memory - standard DRAM (Dynamic Random Access Memory), for example SIMM (Single Inline Memory module) and DIMM (Dual Inline Memory Module), separate units (8473.30);

Memory - standard SDRAM (Synchronous Dynamic Random Access Memory), separate units (8473.30);

Minidiscs – blank (8523.29);

Monitors - computer only, not dual purpose, separate units (8528.52);

Mouse, trackballs, joysticks for computers and other X-Y coordinate input devices - separate units (8471.60);

MP3 players - no video capability, without radio (8519.81);

MP3 players - no video capability, with radio (8527.13);

MP4 players - video capability, with or without radio (8521.90);

Multimedia portable players - audio, video, software downloading (8471.30);

Network cards (8517.62);

Network file servers - complete computer system (8523.49);

Pen drives - portable USB memory devices (8523.51);

Personal digital assistants (PDAs) (8471.30);

PDA with built-in GPS (Global Positioning System) (8526.91);

Power supply units (PSUs) for computer units, separate units (8504.40);

Printers - for computer output, not multi-functional, separate units (8443.32);

Printer servers (8517.62);

Printer sharers (8471.80);

Scanners - not multi-functional, separate units (8471.60);

Software on CD or DVD - programs or data, but not games (8523.49);

Software on CD or DVD - music or other sound (8523.49);

Sound cards - card only, separate units (8471.80);

Speakers - single loudspeaker, separate units (8518.21);

Speakers - multiple loudspeaker, separate units (8518.22);

Television PCI (Peripheral Component Interconnect) tuner card assemblies (8528.71);

Webcams - no image storage or saving capacity (8525.80);

Wide area network (WAN) units - for example gateways (8517.62);

Wireless fixed access units (Wi-Fi) (8517.62).

This post is a resume of "Guidance Classifying computers and software for import and export" that is found at https://www.gov.uk/guidance/classifying-computers-and-software 

Source: HM Revenue & Customs, 21 June 2017.