Customs CUSTOMS DUTIES – Ford Zephyr Mark 1 Convertible motor car manufactured in 1955 – whether within CN heading 87.03 or CN heading 97.05 as a collector’s piece – only point in issue on the application of the CNEN was whether the motor car was ‘of high value’or ‘may fetch a high price’ – Erika Daiber v Hauptzollamt Reutlingen (Case 200/84) considered – earlier Tribunal Decisions in Stephen Bernard Saunders, Barnfinds Limited, Andrew Burford, and Julian Sibree Paul considered – held the Commissioners’ policy to interpret the requirement that a motor vehicle ‘may fetch a high price’ in order to qualify for classification as a collector’s piece, as a requirement that its value must be at least andpound;20,000 is unreasonable, arbitrary, and not supported by Daiber – the correct comparison is between the motor car’s customs value and the value of its constituent materials – if a motor car is classifiable as a collector’s piece its customs value must be out of all proportion with the value of its constituent materials – Direction for the appeal to be relisted for further evidence as to the value of the motor car’s constituent materials
Citations:
[2006] UKVAT-Customs C00224
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 11 June 2022; Ref: scu.271409
