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 case law that, in the interests of legal certainty and for ease of verification, the decisive criteria for the classification of goods for Customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN. The [two categories of explanatory notes] may be an important aid to the interpretation of the scope of the various tariff headings but do not have legally binding force.’
C-309/98, [2000] ECR I-1975, [2000] EUECJ C-309/98
Bailii
European
Cited by:
Cited – Sony Computer Entertainment Europe Ltd v Customs and Excise ChD 27-Jul-2005
The appellants had imported Playstation computer games. They appealed refusal of a rebate of 50 million euros paid in VAT before a reclassification of the equipment so as to make it exempt from VAT.
Held: ‘The effect of the annulment of a . .
Cited – HM Revenue and Customs v Epson Telford Ltd ChD 4-May-2007
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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 August 2021; Ref: scu.162476