CUSTOMS DUTIES – tariff classification under Combined Nomenclature – high speed camera – whether ‘digital camera’ under subheading 8525 80 30 or ‘video camera recorders – only able to record sound and images taken by the television camera’ under subheading 8525 80 91 – camera properly classified as ‘digital camera – appeal dismissed.
References: [2012] UKUT 275 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.466682