To help with classifying computers and software for import or export HMRC have published a guide on this area, chapters 84 and 85 of the Tariff. The guide gives hints and tips on classification, e.g. HMRC’s view on a computer under code 8471 (automatic data processing machine) is that has to be capable of: storing programs, be programmable and execute a program. But while the guide refers to the UK Integrated Tariff the final, official, version is the Tariff published by the European Community for EU-wide use.
Tax Barrister, Accountant