Revenue and Customs v Epson Telford Ltd [2008] EWCA Civ 567 (22 May 2008)

Revenue and Customs v Epson Telford Ltd [2008] EWCA Civ 567 (22 May 2008)

The Court held that the reasoning of the CJEU in Turbon II applies equally to Epson's G2 and G3 cartridges. The essential character of the cartridges is determined by the ink, as the purpose of inserting the cartridge is to supply ink to the printer. The technological advances in the G2 and G3 cartridges do not alter this fundamental purpose. Therefore, the cartridges are to be classified as ink under CN heading 3215, not as parts of printers under CN heading 8473.

Citation
[2008] EWCA Civ 567
Parties
Appellant/respondent: Commissioners for HM Revenue and Customs; Respondent/appellant: Epson Telford Limited
Jurisdiction
England and Wales
Judgment Date
22 May 2008
Procedural Posture
Appeal From High Court (chancery Division) / Court of Appeal Judgment on Permission to Appeal and Substantive Appeal
Outcome
Appeal dismissed; permission to appeal refused.
Legal Topics
Customs Classification, Combined Nomenclature Interpretation, General Rules for Interpretation (gri), Tariff Classification of Printer Cartridges, Preliminary Reference to CJEU, Application of ECJ Judgments
Customs and Excise Law European Union Law Administrative Law Customs Classification Combined Nomenclature Interpretation General Rules for Interpretation (gri) Tariff Classification of Printer Cartridges Preliminary Reference to CJEU +1 more

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Parties

Commissioners for HM Revenue and Customs

Appellant/respondent

Epson Telford Limited

Respondent/appellant

Procedural Posture

Appeal From High Court (chancery Division) / Court of Appeal Judgment on Permission to Appeal and Substantive Appeal

Legal Issues

  1. 1 Whether Epson G2 and G3 ink cartridges should be classified as 'ink' or 'parts of printers' under the Combined Nomenclature for customs purposes
  2. 2 Whether the essential character of the cartridges is determined by the ink or by the cartridge as a whole for GRI 3(b)
  3. 3 Whether the reasoning in Turbon II (CJEU) applies to G2 and G3 cartridges

Ratio Decidendi

The Court held that the reasoning of the CJEU in Turbon II applies equally to Epson's G2 and G3 cartridges. The essential character of the cartridges is determined by the ink, as the purpose of inserting the cartridge is to supply ink to the printer. The technological advances in the G2 and G3 cartridges do not alter this fundamental purpose. Therefore, the cartridges are to be classified as ink under CN heading 3215, not as parts of printers under CN heading 8473.

Court Disposition

Appeal dismissed; permission to appeal refused.

Orders

  • Permission to appeal refused as the issue is acte clair under Community law.
  • The classification of Epson G2 and G3 cartridges as ink under CN heading 3215 is upheld.