Build-A-Bear Workshop UK Holdings Ltd v Commissioners for Her Majesty’s Revenue and Customs: CA 21 Jun 2022

This appeal raises an issue about the classification for customs duty purposes of accessories imported for use with stuffed toys in both human and animal form that are sold by the Appellant, Build-A-Bear or ‘BAB’.

Judges:

Lord Justice Newey
Lady Justice Asplin
And
Lady Justice Whipple

Citations:

[2022] EWCA Civ 825

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 07 July 2022; Ref: scu.678613