UTTC CUSTOMS DUTY – relief for military end use – classification of goods imported for military end use – Combined Nomenclature – objective characteristics of clothing with infra red reflectance properties – Council Regulation 150/2003 – whether certificate of MoD pursuant to that regulation is conclusive as to the availability of relief – entitlement to remission of duties – articles 236 and 239 of the Customs Code
[2014] UKUT 31 (TCC)
Bailii
Council Regulation 150/2003
England and Wales
Updated: 16 July 2021; Ref: scu.521228