Natco Foods Limited v The Commissioners for HMRC

Natco Foods Limited v The Commissioners for HMRC

Pappadum made from shelled urid bean flour are preparations of shelled beans and are correctly classified under code 2005 5100 00. The grinding of shelled beans into flour does not remove their essential character as shelled beans for customs classification purposes.

Parties
Appellant: Natco Foods Limited; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
08 March 2023
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Outcome
Appeal allowed
Legal Topics
Customs Classification, Import Duties, Binding Tariff Information, Legitimate Expectation
Tax Law Customs Law Customs Classification Import Duties Binding Tariff Information Legitimate Expectation

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Parties

Natco Foods Limited

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 What is the correct customs classification code for pappadum made of shelled urid bean flour?
  2. 2 Does the grinding of shelled beans into flour affect their classification as 'beans shelled'?
  3. 3 Is the Appellant entitled to a legitimate expectation regarding the applicable customs duty?

Ratio Decidendi

Pappadum made from shelled urid bean flour are preparations of shelled beans and are correctly classified under code 2005 5100 00. The grinding of shelled beans into flour does not remove their essential character as shelled beans for customs classification purposes.

Court Disposition

Appeal allowed

Orders

  • The C18 post clearance demand notice is overstated and must be recalculated at the lower duty rate applicable to code 2005 5100 00.