Belkin Ltd v Revenue & Customs (CUSTOMS DUTIES - combined nomenclature - four products) [2021] UKFTT 249 (TC) (06 July 2021)

Belkin Ltd v Revenue & Customs (CUSTOMS DUTIES - combined nomenclature - four products) [2021] UKFTT 249 (TC) (06 July 2021)

Wireless charging pad with USB cable and 4-port USB charger are classified under CN 8504 40 30 as static converters of a kind used with telecoms apparatus, based on main intended use evidenced by objective characteristics and packaging. Wireless charging pad with AC adapter is classified under CN 8504 40 90, as...

Source-derived case information.

Citation
[2021] UKFTT 249 (TC)
Parties
Appellant: Belkin Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
06 July 2021
Procedural Posture
Appeal / Final Judgment
Outcome
Appeal allowed in part
Legal Topics
Combined Nomenclature, Tariff Classification, Static Converters, Inductors, Insulated Electric Conductors, General Rules for Interpretation, Binding Tariff Information, Post Brexit EU Regulations
Customs Law Tax Law EU Law Combined Nomenclature Tariff Classification Static Converters Inductors Insulated Electric Conductors +3 more

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Parties

Belkin Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Classification of wireless charging pads, USB charger, and cable adapter under Combined Nomenclature
  2. 2 Application of General Rules for Interpretation (GRI)
  3. 3 Main use test for tariff classification

Ratio Decidendi

Wireless charging pad with USB cable and 4-port USB charger are classified under CN 8504 40 30 as static converters of a kind used with telecoms apparatus, based on main intended use evidenced by objective characteristics and packaging. Wireless charging pad with AC adapter is classified under CN 8504 40 90, as essential character cannot be attributed solely to the pad and GRI 3(c) applies. Cable adapter is classified under CN 8544 42 90 as it is not 'for' telecommunications but provides power and audio transmission to telecom devices.

Court Disposition

Appeal allowed in part

Orders

  • Wireless charging pad with USB cable classified to CN 8504 40 30
  • 4-port USB charger classified to CN 8504 40 30