Land Rover v Revenue & Customs [2012] UKFTT 562 (TC) (06 September 2012)

Land Rover v Revenue & Customs [2012] UKFTT 562 (TC) (06 September 2012)

The MMM unit qualifies as an assembly under the normal meaning of the term, and the presence of a housing does not preclude classification as an assembly. The Customs Code Committee Statement is inconsistent with the Combined Nomenclature and does not resolve any uncertainty. The appeal is allowed.

Citation
[2012] UKFTT 562
Parties
Appellant: Land Rover; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
06 September 2012
Procedural Posture
Appeal / Final Judgment
Outcome
Appeal allowed
Legal Topics
Classification of Goods, Interpretation of Combined Nomenclature, TARIC Subheading, Quota Eligibility
Customs Duty Tax Law European Union Law Classification of Goods Interpretation of Combined Nomenclature TARIC Subheading Quota Eligibility

Case Brief

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Parties

Land Rover

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether the MMM unit qualifies as an 'assembly for GPS system having a position determination function' under TARIC code 8526 91 20 20
  2. 2 Whether the existence of a housing precludes classification as an 'assembly'

Ratio Decidendi

The MMM unit qualifies as an assembly under the normal meaning of the term, and the presence of a housing does not preclude classification as an assembly. The Customs Code Committee Statement is inconsistent with the Combined Nomenclature and does not resolve any uncertainty. The appeal is allowed.

Court Disposition

Appeal allowed

Orders

  • The MMM unit is to be classified as 'assembly for GPS system having a position determination function' under TARIC code 8526 91 20 20.
  • The Binding Tariff Information issued by HMRC is set aside.