Tomy UK Ltd v HM Revenue & Customs [2007] EWHC 1889 (Ch) (31 July 2007)

Tomy UK Ltd v HM Revenue & Customs [2007] EWHC 1889 (Ch) (31 July 2007)

One-Way Monitors do not fall within CN code 8527 90 92 as their specific purpose is not for calling, alerting or paging, but for listening; therefore, they are classifiable under CN code 8527 90 98 and attract customs duty at 9.3%. The Classification Regulation applies and is not invalid.

Citation
[2007] EWHC 1889 (Ch)
Parties
Claimant: Tomy UK Ltd; Defendant: HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
31 July 2007
Procedural Posture
Appeal / Judgment After Appeal From VAT and Duties Tribunal
Outcome
Appeal dismissed
Legal Topics
Tariff Classification, Binding Tariff Information, Combined Nomenclature, Customs Duty, Interpretation of EU Regulations
Customs Law European Union Law Administrative Law Tariff Classification Binding Tariff Information Combined Nomenclature Customs Duty Interpretation of EU Regulations

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Parties

Tomy UK Ltd

Claimant

HM Revenue & Customs

Defendant

Procedural Posture

Appeal / Judgment After Appeal From VAT and Duties Tribunal

Legal Issues

  1. 1 Whether One-Way baby monitors are classifiable under CN code 8527 90 92 or 8527 90 98
  2. 2 Whether the Classification Regulation applies to the imported goods
  3. 3 Whether the Classification Regulation is prima facie invalid necessitating a reference to the European Court of Justice

Ratio Decidendi

One-Way Monitors do not fall within CN code 8527 90 92 as their specific purpose is not for calling, alerting or paging, but for listening; therefore, they are classifiable under CN code 8527 90 98 and attract customs duty at 9.3%. The Classification Regulation applies and is not invalid.

Court Disposition

Appeal dismissed

Orders

  • One-Way Monitors to be classified under CN code 8527 90 98
  • No reference to the European Court of Justice