First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Riverside Aromatics Ltd v Revenue & Customs (Customs duty - Whether a solution of ammonium sulphide) [2021] UKFTT 400 (TC) (13 February 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08312.html
Cite as: [2021] UKFTT 400 (TC)

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Decision Number:	TC 08312
Appellant:	RIVERSIDE AROMATICS LTD
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Rachel PEREZ
Date Of Decision:	13/02/2018
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	Customs duty. Whether a solution of ammonium sulphide (also known as diammonium sulphide) 15% in water (a food flavouring) should be classified in heading 28309085 (attracting 5% duty) or in heading 33021090 (attracting nil duty) in the Schedule of Customs Duties in Part Two of Annex I to Council Regulation (EEC) 2658/87. Sportex GmbH & Co. v Oberfinanzdirektion Hamburg [1988] EUECJ R-253/87, [1988] ECR 3351, [1988] ECR III-3351, [1988] EUECJ R-253/87 considered. Held: (1) Neither heading provides a more specific description of the product than the other for the purposes of rule 3(a) of the General Rules of Interpretation in Part A of Section 1 of Part One of Annex I to Council Regulation (EEC) 2658/87. (2) For rule 3(b) of those rules, ammonium sulphide is the material or component which gives the product its essential character. That the ammonium sulphide is not added to, but arises in, the mixture makes no difference. Sportex does not require an imaginary reversal of the manufacturing process to extract back out the component in question. (3) The product is therefore to be classified in heading 28309085 and is subject to 5% duty.

PDF Copy: [2021] UKFTT 400 (TC)

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