Kubota (UK) Limited v Revenue and Customs: UTTC 15 Nov 2021

CUSTOMS DUTY – tariff classification – whether imported vehicles should be classified as ‘Motor vehicles for the transportation of goods, Dumpers designed for off-highway use’ or ‘Motor vehicles for the transportation of goods. Other’ – application of EU classification regulation 2015/221 – appeal dismissed

Citations:

[2021] UKUT 276 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 05 February 2022; Ref: scu.671213