Tomy UK Ltd v HM Revenue & Customs

Tomy UK Ltd v HM Revenue & Customs

One-Way Monitors do not fall within CN Code 8527 90 92 as 'portable receivers for calling, alerting or paging' because their specific purpose is not to call, alert, or page, but to transmit and receive sound or signals. The features relied on by Tomy do not alter the essential characteristics of the goods as described in the Classification Regulation. Therefore, the goods are properly classified under CN Code 8527 90 98 and attract customs duty at 9.3%. There is no basis for a reference to the European Court of Justice on the validity of the Classification Regulation.

Parties
Claimant: Tomy UK Ltd; Defendant: HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
31 July 2007
Procedural Posture
Appeal / Judgment
Outcome
Appeal dismissed
Legal Topics
Tariff Classification, Binding Tariff Information, Validity of EU Regulations, Interpretation of Combined Nomenclature
Customs Law European Union Law Tariff Classification Binding Tariff Information Validity of EU Regulations Interpretation of Combined Nomenclature

Case Brief

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Parties

Tomy UK Ltd

Claimant

HM Revenue & Customs

Defendant

Procedural Posture

Appeal / Judgment

Legal Issues

  1. 1 Whether One-Way Monitors are properly classified under CN Code 8527 90 92 or 8527 90 98
  2. 2 Whether the Classification Regulation applies to the goods in question
  3. 3 Whether the Classification Regulation is prima facie invalid so as to require a reference to the European Court of Justice

Ratio Decidendi

One-Way Monitors do not fall within CN Code 8527 90 92 as 'portable receivers for calling, alerting or paging' because their specific purpose is not to call, alert, or page, but to transmit and receive sound or signals. The features relied on by Tomy do not alter the essential characteristics of the goods as described in the Classification Regulation. Therefore, the goods are properly classified under CN Code 8527 90 98 and attract customs duty at 9.3%. There is no basis for a reference to the European Court of Justice on the validity of the Classification Regulation.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.