CUSTOMS DUTIES – combined nomenclature – classification of 1) wireless charging pad with AC adapter 2) cable adapter for iPhone/ iPad enabling simultaneous charging/ audio- application of GIR 3(b) and determination of ‘essential character’ considered – appeal allowed in relation to wireless charging pad with AC adapter, dismissed in relation cable adapter- appeal allowed in part
Citations:
[2022] UKUT 244 (TCC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 09 November 2022; Ref: scu.682030