Turbon International v Oberfinanzdirektion Koblenz: ECJ 26 Oct 2006

Europa Common Customs Tariff – Tariff headings – Classification in the Combined Nomenclature of ink cartridges compatible with Epson Stylus Color printers – Inks (heading 3215) – Parts and accessories of machines of heading 8471 (heading 8473).

Citations:

C-250/05, [2006] EUECJ C-250/05

Links:

Bailii

Jurisdiction:

European

Cited by:

CitedHM 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 . .
CitedAmoena (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: 08 July 2022; Ref: scu.245665