Cooneen Watts & Stone Ltd v Revenue & Customs [2012] UKFTT 622 (TC) (03 October 2012)

Cooneen Watts & Stone Ltd v Revenue & Customs [2012] UKFTT 622 (TC) (03 October 2012)

The Tribunal held that the MoD certificate is not conclusive as to the customs classification of the goods. Classification must be determined by the objective characteristics of the goods under the Combined Nomenclature. Only coveralls were properly classified under CN code 6211 and thus eligible for MEU relief. Other IRR clothing items (jackets, trousers, smocks, shirts, caps) did not fall under CN 6211 and were not eligible for relief. The appellant was not entitled to repayment or remission of duties except in respect of coveralls. The appellant was responsible for correct classification and did not act with due care in relying solely on the MoD certificate and authorisation without...

Citation
[2012] UKFTT 622
Parties
Appellant: Cooneen Watts & Stone Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
03 October 2012
Procedural Posture
Customs Duty Appeal (first Tier Tribunal, Tax Chamber) / Final Judgment After Full Hearing
Outcome
Appeal dismissed except as to coveralls; partial repayment/remission allowed only for coveralls classified under CN 6211.
Legal Topics
Customs Duty Classification, Military End Use Relief, Combined Nomenclature, Repayment and Remission of Duties, Interpretation of Council Regulation 150/2003, Binding Tariff Information, Objective Characteristics for Classification
Customs and Excise Law European Union Law Tax Law Customs Duty Classification Military End Use Relief Combined Nomenclature Repayment and Remission of Duties Interpretation of Council Regulation 150/2003 +2 more

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Parties

Cooneen Watts & Stone Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Customs Duty Appeal (first Tier Tribunal, Tax Chamber) / Final Judgment After Full Hearing

Legal Issues

  1. 1 Whether a certificate issued by the Ministry of Defence (MoD) under Council Regulation 150/2003 is conclusive as to the availability of customs duty relief for military end use
  2. 2 What is the proper customs classification of infra red reflectance (IRR) military clothing imported by the appellant
  3. 3 Whether the appellant is entitled to repayment and/or remission of customs duty in respect of IRR clothing imported

Ratio Decidendi

The Tribunal held that the MoD certificate is not conclusive as to the customs classification of the goods. Classification must be determined by the objective characteristics of the goods under the Combined Nomenclature. Only coveralls were properly classified under CN code 6211 and thus eligible for MEU relief. Other IRR clothing items (jackets, trousers, smocks, shirts, caps) did not fall under CN 6211 and were not eligible for relief. The appellant was not entitled to repayment or remission of duties except in respect of coveralls. The appellant was responsible for correct classification and did not act with due care in relying solely on the MoD certificate and authorisation without...

Court Disposition

Appeal dismissed except as to coveralls; partial repayment/remission allowed only for coveralls classified under CN 6211.

Orders

  • Repayment/remission of customs duty allowed in respect of coveralls only.
  • Appeal otherwise dismissed; no relief for other IRR clothing items.