Uroplasty BV v Inspecteur van de Belastingdienst-Douanedistrict Rotterdam: ECJ 13 Jul 2006

Europa (Common Customs Tariff) Tariff classification – Sterile flakes of polydimethilsiloxane – Silicone elastomer – Meaning of ‘primary form’ – Medicament – Packaging – Meaning of ‘appliance implanted in the body’).

Citations:

C-514/04, [2006] EUECJ C-514/04

Links:

Bailii

Jurisdiction:

European

Cited by:

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: 07 July 2022; Ref: scu.243119