The Commissioners for HM Revenue and Customs v TomTom International BV: [2013] UKUT 0498 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Aleksander on 11 October 2013.

Read the full decision in The Commissioners for HM Revenue and Customs v TomTom International BV: [2013] UKUT 0498 (TCC).

CUSTOMS DUTIES — tariff classification — replacement mounting for satnav device — whether BTI correct — whether mounting proper to heading 3926 (articles of plastics), 8302 (miscellaneous articles of base metal), 8529 (parts for certain devices), 8708 (parts and accessories of motor vehicles) — classification to 8302 correct — appeal determined accordingly.

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