Amoena (UK) Ltd v HM Revenue and Customs

Amoena (UK) Ltd v HM Revenue and Customs

The mastectomy bra is not a part or accessory to the breast form within the meaning of Chapter 90 of the Combined Nomenclature, as it does not improve the performance or functionality of the breast form, nor is it essential to its operation. It is also not an orthopaedic appliance under heading 9021, as its primary purpose is to hold the breast form in place, not to compensate for a defect or disability. The correct classification is under Chapter 62 as an article of clothing, not under Chapter 90 as a medical or orthopaedic appliance.

Parties
Respondent: Amoena (UK) Limited; Appellants: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
29 January 2015
Procedural Posture
Civil Appeal / Court of Appeal Judgment on Appeal From Upper Tribunal
Outcome
Appeal allowed
Legal Topics
Customs Classification, Interpretation of Combined Nomenclature, Orthopaedic Appliances, Parts and Accessories Under Customs Law
Customs Law Tax Law European Union Law Customs Classification Interpretation of Combined Nomenclature Orthopaedic Appliances Parts and Accessories Under Customs Law

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Parties

Amoena (UK) Limited

Respondent

The Commissioners for Her Majesty’s Revenue and Customs

Appellants

Procedural Posture

Civil Appeal / Court of Appeal Judgment on Appeal From Upper Tribunal

Legal Issues

  1. 1 Whether a mastectomy bra is a part or accessory to a breast form under CN heading 9021
  2. 2 Whether a mastectomy bra is an orthopaedic appliance under CN heading 9021

Ratio Decidendi

The mastectomy bra is not a part or accessory to the breast form within the meaning of Chapter 90 of the Combined Nomenclature, as it does not improve the performance or functionality of the breast form, nor is it essential to its operation. It is also not an orthopaedic appliance under heading 9021, as its primary purpose is to hold the breast form in place, not to compensate for a defect or disability. The correct classification is under Chapter 62 as an article of clothing, not under Chapter 90 as a medical or orthopaedic appliance.

Court Disposition

Appeal allowed

Orders

  • The decision of the Upper Tribunal is set aside.
  • The mastectomy bra is to be classified under Chapter 62 of the Combined Nomenclature.