Pfizer Consumer Healthcare Ltd v Revenue and Customs (Customs Duty : Classification – Nomenclature): FTTTx 14 Feb 2019

Customs duty – tariff classification of ThermaCare therapeutic heat products – whether Commission Implementing Regulation (EU) 2016/1140 arguably gives incorrect classification-whether referral to CJEXJ should be made to determine validity of Regulation – test to be applied in deciding whether to make referral – order for referral made

Citations:

[2019] UKFTT 93 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 19 October 2022; Ref: scu.635714