Spot Technology Ltd v Revenue & Customs [2009] UKFTT 362 (TC) (11 December 2009)
The item, when attached to the rear view mirror, is incorporated into the mirror and thus falls within Chapter 70 (glass and glassware, including rear view mirrors), which is a more specific description than Chapters 84-90 and 94. Therefore, it is not entitled to tariff duty suspension under Code 8528 5990 20.
- Citation
- [2009] UKFTT 362 (TC)
- Parties
- Appellant: Spot Technology Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 11 December 2009
- Procedural Posture
- Appeal / First Tier Tribunal (tax) Decision
- Outcome
- Appeal dismissed
- Legal Topics
- Customs Duty Classification, Tariff Suspension, Combined Nomenclature, Interpretation of Harmonised System, Essential Character of Composite Goods
Case Brief
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Parties
Spot Technology Ltd
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Appeal / First Tier Tribunal (tax) Decision
Legal Issues
- 1 Whether the rear view mirror reversing system is entitled to Tariff Duty Suspension under Code 8528 5990 20
- 2 Whether the item is suitable for incorporation into goods of Chapters 84-90 and 94 or falls under Chapter 70
Ratio Decidendi
The item, when attached to the rear view mirror, is incorporated into the mirror and thus falls within Chapter 70 (glass and glassware, including rear view mirrors), which is a more specific description than Chapters 84-90 and 94. Therefore, it is not entitled to tariff duty suspension under Code 8528 5990 20.
Court Disposition
Appeal dismissed
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