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, imported and displayed separately, do not constitute a 'set made up for retail sale' under the Combined Nomenclature; classification must follow Rule 1, resulting in separate duty rates for bras and briefs.

Citation
[2013] UKFTT 728 (TC)
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) Judgment
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) Judgment

Legal Issues

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

Ratio Decidendi

Matching bras and briefs, imported and displayed separately, do not constitute a 'set made up for retail sale' under the Combined Nomenclature; classification must follow Rule 1, resulting in separate duty rates for bras and briefs.

Court Disposition

Appeal dismissed

Orders

  • Bras classified under Chapter 62 at 6.5% duty
  • Briefs classified under Chapter 61 at 12% duty