CUSTOMS DUTIES – 23 motor cars – whether within CN heading 87.03 or CN heading 97.05 as collectors’ pieces – only points in issue on the application of the CNEN were whether the cars individually possessed ‘a certain scarcity value’ and ‘illustrated a significant step in the evolution of human achievements, or a period of that evolution’ -Erika Daiber v Hauptzollamt Reutlingen (Case 200/84), Uwe Clees v Hauptzollamt Wuppertal (Case 259/97) considered — held the correct comparison to evaluate scarcity is between the motor car and other cars of the same type which are generally obtainable – held that the Respondents had failed to rebut the presumption that the motor cars in question ‘illustrated a significant step in the evolution of human achievements, or a period of that evolution’ – Barnfinds Limited v HMRC not followed – findings made that the motor cars were all relatively scarce and that they all ‘illustrated a significant step in the evolution of human achievements, or a period of that evolution’ – the motor cars were therefore properly classified within CN heading 97.05 as collectors’ pieces – appeal allowed
Citations:
[2010] UKFTT 259 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 13 October 2022; Ref: scu.422276
