Tomy (UK) Ltd v HM Revenue & Customs

Tomy (UK) Ltd v HM Revenue & Customs

One-way baby monitors do not fall within CN code 8527 90 92 as 'portable receivers for calling, alerting or paging' because their purpose is not to alert but to allow carers to monitor babies; the baby does not 'alert' in the sense required by the code. The correct classification is under CN code 8527 90 98, attracting 9.3% duty. The classification regulation is valid and applies. There is no real prospect of success on appeal, and the matter is acte clair, not requiring reference to the ECJ.

Parties
Appellant: Tomy (UK) Limited; Respondent: HM Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
14 October 2008
Procedural Posture
Civil Appeal / Renewed Application for Permission to Bring a Second Appeal, With Appeal to Follow If Granted
Outcome
Permission to appeal refused
Legal Topics
Tariff Classification, Import Duties, Interpretation of Combined Nomenclature, Binding Tariff Information
Customs Law European Union Law Tariff Classification Import Duties Interpretation of Combined Nomenclature Binding Tariff Information

Case Brief

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Parties

Tomy (UK) Limited

Appellant

HM Revenue and Customs

Respondent

Procedural Posture

Civil Appeal / Renewed Application for Permission to Bring a Second Appeal, With Appeal to Follow If Granted

Legal Issues

  1. 1 Whether one-way baby monitors should be classified under CN code 8527 90 92 (duty free) or 8527 90 98 (9.3% duty) for EU customs purposes
  2. 2 Whether the classification regulation (EC) 305/2001 is valid as applied to the goods in question

Ratio Decidendi

One-way baby monitors do not fall within CN code 8527 90 92 as 'portable receivers for calling, alerting or paging' because their purpose is not to alert but to allow carers to monitor babies; the baby does not 'alert' in the sense required by the code. The correct classification is under CN code 8527 90 98, attracting 9.3% duty. The classification regulation is valid and applies. There is no real prospect of success on appeal, and the matter is acte clair, not requiring reference to the ECJ.

Court Disposition

Permission to appeal refused

Orders

  • Permission to appeal is refused; the classification of one-way baby monitors under CN code 8527 90 98 stands; no reference to the ECJ is made.