RJS Electronics Ltd v Revenue and Customs (CUSTOMS DUTY : Classification - nomenclature) [2016] UKFTT 77 (TC) (10 February 2016)

RJS Electronics Ltd v Revenue and Customs (CUSTOMS DUTY : Classification - nomenclature) [2016] UKFTT 77 (TC) (10 February 2016)

The switches are properly classified as 'electromechanical snap-action switches for a current not exceeding 11A' under code 8536-50-07 (or 35000) because their objective characteristics—combining electrical and mechanical action via a spring mechanism that produces a snap-action—meet the requirements of the more...

Source-derived case information.

Citation
[2016] UKFTT 77 (TC)
Parties
Appellant: RJS Electronics Limited; Respondent: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
10 February 2016
Procedural Posture
Customs Duty Classification Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed
Legal Topics
Customs Duty Classification, Commodity Codes, Interpretation of Combined Nomenclature, Application of General Rules for the Interpretation of the Combined Nomenclature (girs), Burden of Proof in Customs Appeals
Tax Law Customs Law European Union Law Customs Duty Classification Commodity Codes Interpretation of Combined Nomenclature Application of General Rules for the Interpretation of the Combined Nomenclature (girs) Burden of Proof in Customs Appeals

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Summary, issues, holding and outcome

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Parties

RJS Electronics Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondent

Procedural Posture

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

Legal Issues

  1. 1 Whether the switches are properly classified as 'electromechanical snap-action switches' under code 8536-50-07 or as 'push button switches' under code 8536-50-11
  2. 2 Whether the switches meet the objective characteristics of being 'electromechanical' and 'snap-action'
  3. 3 Application of the General Rules for the Interpretation of the Combined Nomenclature (GIRs)

Ratio Decidendi

The switches are properly classified as 'electromechanical snap-action switches for a current not exceeding 11A' under code 8536-50-07 (or 35000) because their objective characteristics—combining electrical and mechanical action via a spring mechanism that produces a snap-action—meet the requirements of the more specific subheading. The broader industry usage and dictionary definitions support this interpretation, and there is no legal basis to restrict 'electromechanical' to devices actuated only by electric current. GIR 3(a) requires the more specific heading to be preferred, and thus the appeal is allowed.

Court Disposition

Appeal allowed

Orders

  • HMRC's classification decision is quashed and replaced with classification under code 8536-50-07 (or 35000) for all four switches.