Matalan Retail Ltd v Revenue & Customs [2013] UKFTT 728 (TC) (02 December 2013)

Matalan Retail Ltd v Revenue & Customs [2013] UKFTT 728 (TC) (02 December 2013)

Matching bras and briefs, though marketed together, are not packaged together and do not constitute a 'set made up for retail sale' under customs classification; therefore, they must be classified separately under Chapters 62 and 61, attracting different duty rates.

Citation
[2013] UKFTT 728
Parties
Appellant: Matalan Retail Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
02 December 2013
Procedural Posture
Customs Duty Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Customs Duty Classification, Combined Nomenclature Interpretation, Retail Sale Sets
Tax Law Customs Law Customs Duty Classification Combined Nomenclature Interpretation Retail Sale Sets

Case Brief

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Parties

Matalan Retail Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Customs Duty Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether matching bras and briefs imported separately but marketed together constitute 'sets made up for retail sale' under customs classification

Ratio Decidendi

Matching bras and briefs, though marketed together, are not packaged together and do not constitute a 'set made up for retail sale' under customs classification; therefore, they must be classified separately under Chapters 62 and 61, attracting different duty rates.

Court Disposition

Appeal dismissed