Revenue and Customs v Epson Telford Ltd

Revenue and Customs v Epson Telford Ltd

Applying the reasoning of the Court of Justice in Turbon II, the essential character of the G2 and G3 Epson ink cartridges is the ink, as the purpose of inserting the cartridge is to supply the printer with ink. The technical features of the cartridges are ancillary to this basic function. Therefore, the cartridges are to be classified as ink under CN heading 3215, not as parts of printers under heading 8473.

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
Civil Appeal / Appeal From High Court (chancery Division) to Court of Appeal
Outcome
Appeal dismissed
Legal Topics
Customs Classification, Combined Nomenclature, Interpretation of General Rules for Interpretation (gri), Tariff Classification of Printer Cartridges
Customs Law European Union Law Customs Classification Combined Nomenclature Interpretation of General Rules for Interpretation (gri) Tariff Classification of Printer Cartridges

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Parties

Commissioners for HM Revenue and Customs

Appellant/respondent

Epson Telford Limited

Respondent/appellant

Procedural Posture

Civil Appeal / Appeal From High Court (chancery Division) to Court of Appeal

Legal Issues

  1. 1 Whether second and third generation Epson ink printer cartridges should be classified as 'ink' or as 'parts of printers' under the Combined Nomenclature for customs duty purposes
  2. 2 Whether the essential character of the cartridges is determined by the ink or by the cartridge as a whole under GRI 3(b)

Ratio Decidendi

Applying the reasoning of the Court of Justice in Turbon II, the essential character of the G2 and G3 Epson ink cartridges is the ink, as the purpose of inserting the cartridge is to supply the printer with ink. The technical features of the cartridges are ancillary to this basic function. Therefore, the cartridges are to be classified as ink under CN heading 3215, not as parts of printers under heading 8473.

Court Disposition

Appeal dismissed

Orders

  • Permission to appeal granted
  • Application for reference to the Court of Justice refused