The parties disputed whether inkjet printer cartridges were to be classsified on import as parts of printers, and free of duty, or as ink and subject to duty.
Held: ‘I can see no reason why the advances in design and technology incorporated into the G2 and G3 cartridges should make it any less appropriate to focus on the purpose for which the cartridges are used as providing the key to their essential character. That purpose is still to supply the printer with ink. Accordingly the ink should still be regarded as the most important constituent material or factor.’ The appeal by HMRC was allowed.
Judges:
Henderson J
Citations:
[2007] EWHC 1045 (Ch)
Links:
Jurisdiction:
England and Wales
Citing:
Cited – Epson Telford Ltd v Customs and Excise Commissioners 2000
G1 cartridges for inkjet printers should be classified as ink and liable to payment of duty. . .
Cited – Turbon International v Oberfinanzdirektion Koblenz ECJ 26-Oct-2006
Europa Common Customs Tariff – Tariff headings – Classification in the Combined Nomenclature of ink cartridges compatible with Epson Stylus Color printers – Inks (heading 3215) – Parts and accessories of machines . .
Cited – Vtech Electronics (UK) Plc v The Commissioners of Customs and Excise ChD 29-Jan-2003
. .
Cited – Turbon International GmbH v Oberfinanzdirektion Koblenz ECJ 7-Feb-2002
ECJ Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1734/96, must be interpreted as meaning that an ink-cartridge without . .
Cited – Wiener SI GmbH v Hauptzollamt Emmerich ECJ 20-Nov-1997
ECJ Subheading 60.04 B IV b 2 bb of the Common Customs Tariff, in the version resulting from Regulation No 3400/84 amending Regulation No 950/68 on the Common Customs Tariff, must be construed as covering under . .
Cited – VauDe Sport GmbH and Co KG v Oberfinanzdirektion Koblenz ECJ 10-May-2001
Europa The Combined Nomenclature, set out in Annex I to Regulation No 1359/95 amending Annexes I and II to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and . .
Cited – Holz Geenen v Oberfinanzdirektion Munchen ECJ 28-Mar-2000
Europa Common Customs Tariff – Tariff headings – Classification in the combined nomenclature – Regulation (EC) No 1509/97 – Rectangular wood blocks used in the construction of window frames.
‘It is settled . .
Cited – Firma Molkerei-Zentrale Westfalen/Lippe GmbH v Hauptzollamt Paderborn ECJ 3-Apr-1968
Europa 1. European economic community – nature – natural or legal persons having rights and obligations – individuals – provisions of the treaty having direct effect – concept 2. Policy of the EEC – common rules . .
Cited – Peacock AG v Hauptzollamt Paderborn ECJ 19-Oct-2000
. .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 10 July 2022; Ref: scu.251658