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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Published 1 December 2016