ECJ Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1734/96, must be interpreted as meaning that an ink-cartridge without integrated print head, consisting of plastic casing, foam, a metal screen, seals, tape seal, labels, ink and packing material, is to be classified, pursuant to general rule 3(b) for the interpretation of the Combined Nomenclature, under sub-heading No 3215 90 80 of the Combined Nomenclature. The element which gives the cartridge its essential character is the ink which it contains.
The fact, moreover, that the product in question can only be used, as regards both the cartridge and the ink, in a particular type of printer does not mean that it can be described as a part or accessory of a printer within the meaning of heading 8473 of the Combined Nomenclature, in so far as the cartridge plays no particular role in the actual mechanical functioning of the printer and merely enables it to fulfil its usual function.
Citations:
C-276/00, [2002] EUECJ C-276/00, [2002] ECR I-1389
Links:
Jurisdiction:
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 . .
Cited – Amoena (UK) Ltd v Revenue and Customs SC 13-Jul-2016
The court considered the proper classification under customs codes for a mastectomy bra. The First Tier Tribunal had found no evidence that it had an medical purpose beyond the containment of the breast from.
Held: The appeal succeeded.
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 05 June 2022; Ref: scu.167658