Customs Duty -TARIC classification code for radio navigational receiver unit intended to be incorporated into GPS system of motor vehicle – whether ‘assembly for GPS system having a position determination function’ – whether existence of housing surrounding and protecting the unit precluded it from being an ‘assembly’ – EU Customs Code Committee statement on classification of ‘assemblies for GPS systems having a position determination function’ considered – held the unit in question was an ‘assembly’ within the normal meaning of that word and no uncertainty arose which was required to be resolved by reference to the statement – in any event, the effect of the statement as argued by HMRC would be inconsistent with the true meaning of the relevant TARIC subheading – appeal allowed
Citations:
[2012] UKFTT 562 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 17 July 2022; Ref: scu.466170