CUSTOMS DUTIES – Ford Zephyr Mark 1 Convertible motor car manufactured in 1955 – whether within CN heading 87.03 or CN heading 97.05 as a collectors’ piece – only point in issue on the application of the CNEN was whether the motor car was ‘of high value’ or ‘may fetch a high price’ – provisional decision released in 2006 – appeal relisted for further evidence as to the value of the motor car’s constituent materials – Erika Daiber v Hauptzollamt Reutlingen (Case 200/84) considered — held the correct comparison is between the motor car’s customs value and the value of its constituent materials – findings made as to the value of the motor car’s constituent materials – held the customs value of the motor car was out of all proportion with the value of its constituent materials – the motor car was therefore properly classified within CN heading 97.05 as a collectors’ piece – appeal allowed
Citations:
[2007] UKVAT-Customs C00249
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 June 2022; Ref: scu.271433