Cloud B Ltd v Revenue & Customs [2014] UKFTT 997 (TC) (03 September 2014)
The toys are 'stuffed' because they are physically and visually stuffed, marketed as cuddly toys, and their cuddly nature is integral to their function, regardless of their use as sleep aids. Objective characteristics outweigh intended use in classification.
- Citation
- [2014] UKFTT 997
- Parties
- Appellant: Cloud B Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 03 September 2014
- Procedural Posture
- Customs Duty Classification Appeal / First Tier Tribunal (tax Chamber) Decision
- Outcome
- Appeal dismissed
- Legal Topics
- Customs Classification, Tariff Codes, Import Duties, Interpretation of 'stuffed' in Customs Context
Case Brief
Summary, issues, holding and outcome
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Parties
Cloud B Ltd
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Customs Duty Classification Appeal / First Tier Tribunal (tax Chamber) Decision
Legal Issues
- 1 Whether two soft toys containing soundboxes should be classified as 'stuffed' for customs purposes
- 2 Whether intended function or physical characteristics determine classification
Ratio Decidendi
The toys are 'stuffed' because they are physically and visually stuffed, marketed as cuddly toys, and their cuddly nature is integral to their function, regardless of their use as sleep aids. Objective characteristics outweigh intended use in classification.
Court Disposition
Appeal dismissed
Orders
- The two toys are classified as 'stuffed' for customs purposes and subject to the applicable duty rate.
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