Appeal as to the appropriate classification, and hence level of customs duty, for a mastectomy bra.
Arden, McCombe, King LJJ
[2015] EWCA Civ 25
Bailii
England and Wales
Citing:
At FTTTx – Amoena (UK) Ltd v Revenue and Customs FTTTx 21-Oct-2011
CUSTOMS DUTY – Whether Mastectomy bra should be classified to commodity code 6212 1090 00 as a clothing article – whether proper to code 9021 1010 00 as an orthopaedic device – appeal dismissed . .
At UTTC – Amoena (UK) Ltd v HM Revenue and Customs UTTC 12-Aug-2013
UTTC Customs duty – classification – whether mastectomy bra a brassiere under CN 6212 or an orthopaedic device etc under CN 9021 ‘ mastectomy bra an orthopaedic device under CN 9021 10 10 by virtue of Note 6 to . .
Cited by:
At CA – Amoena (UK) Ltd v Revenue and Customs SC 13-Jul-2016
The court considered the proper classification under customs codes for a mastectomy bra. The First Tier Tribunal had found no evidence that it had an medical purpose beyond the containment of the breast from.
Held: The appeal succeeded.
Customs and Excise
Updated: 27 December 2021; Ref: scu.541973