Quantum House Holdings Ltd v Revenue and Customs (Customs classification - roller banner stands - definition of furniture - whether furniture - common nomenclature explanatory notes - whether HMRC improperly relied upon them - whether appellant is declarant on the customs declaration and therefore liable for customs debt due to agent error - whether if not, estoppel by convention prevents appeal on the ground not declarant) [2025] UKFTT 117 (TC) (06 February 2025)

Parties

Procedural Posture

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

Legal Issues

1. 1 Whether roller banner stands (RBS) are 'furniture' for customs classification purposes
2. 2 Whether HMRC improperly relied on Combined Nomenclature Explanatory Notes (CNEN)
3. 3 Whether the appellant is the declarant and liable for the customs debt due to agent error

Ratio Decidendi

Roller banner stands at the point of importation, without the printed banner, do not constitute 'furniture' under the Combined Nomenclature. The correct classification is as aluminium articles (code 7616 9990 99) with a 6% duty rate, following the CNEN issued 31 August 2018. HMRC properly relied on the CNEN as an interpretative aid. The appellant, Quantum House Holdings Limited, was the declarant on the customs declarations due to the use of its EORI number, and is liable for the customs debt. Even if not, estoppel by convention applies, preventing the appellant from denying liability as declarant. The appeal is dismissed.

Court Disposition

Appeal dismissed

Orders

• Quantum House Holdings Limited remains liable for the customs debt as assessed by HMRC.
• No retrospective application of the classification change beyond 31 August 2018.