Cooneen Watts and Stone Ltd v Revenue and Customs: FTTTx 3 Oct 2012

CUSTOMS DUTY – relief for military end use – council regulation 150/2003 – whether certificate of MoD pursuant to that regulation is conclusive as to the availability of relief – classification of goods imported for military end use – Combined Nomenclature – objective characteristics of clothing with infra red reflectance properties – entitlement to repayment and/or remission of duties – articles 236, 237 and 239 of the customs’ code

Citations:

[2012] UKFTT 622 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 02 February 2022; Ref: scu.466198