Cozy Pet Ltd v Revenue and Customs: FTTTx 29 Sep 2022

Customs Duty – Commodity Codes for import of goods – Combined Nomenclature classification for import duty rates – cat trees and scratchers (mixed components) – metal panels (whether in final form) – approach in determination of duty rates – the General Rules for the Interpretation of the Combined Nomenclature (‘GIRs’) – Explanatory Notes (HSENs and CNENs) – Binding Implementing Regulation – Tribunal’s jurisdiction – appeal dismissed

Citations:

[2022] UKFTT 359 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 12 November 2022; Ref: scu.682676