‘The issues in the case concern the correct treatment and classification for customs purposes of certain specialised military clothing imported by the appellants (respondents before the Upper Tribunal) from the People’s Republic of China. The clothing was designed for the protection of troops in combat. The appellants claim to be entitled to relief from import duty in respect of it.’
Laws, Elias LJJ, Russell J
[2015] EWCA Civ 1261, [2015] WLR(D) 533
Bailii, WLRD
England and Wales
Customs and Excise
Updated: 08 January 2022; Ref: scu.557079