Customs Duties – tariff classification of multi-purpose machines – whether automatic data processing machines within heading 8471 of the CN or photocopying apparatus within heading 9009 – whether parts and accessories within heading 8473 of the CN or heading 9009 – Kip Europe SA and Others and Hewlett Packard International SARL v Administration des douanes – Direction generale des douanes et droits indirects (Joined Cases C-362/07 and 363/07) applied – held that the machines were not ‘of a kind solely or principally used in an automatic data processing system’ within note 5(B) to Chapter 84 of the CN because their use as digital copiers was equivalent in importance to their use in an automatic data processing system – held, however, by application of General Rule of Interpretation 3(b) that the printing module was the component that gave the machines their essential character and that therefore they were classifiable under heading 8471 of the CN – held the parts or accessories imported as such were classifiable under heading 8473 except (as a minor qualification which may have no practical effect) in any case where they were not suitable for use solely or principally with machines of heading 8471 including, specifically, any case where they were only suitable for use in machine families which have digital copier models only – appeal allowed with this minor qualification
Citations:
[2010] UKFTT 527 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 01 April 2022; Ref: scu.426652