United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v TomTom International BV [2013] UKUT 498 (TCC) (11 October 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/498.html
Cite as: [2013] UKUT 498 (TCC)

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FTC/67/2012 - HMRC v TomTom International BV [2013] UKUT 498 (TCC) (11 October 2013)

"CUSTOMS DUTIES – tariff classification – replacement mounting for sat-nav device – whether BTI correct – whether mounting proper to heading 3926 (articles of plastics), 8302 (miscellaneous articles of base metal), 8529 (parts for certain devices), 8708 (parts and accessories of motor vehicles) – classification to 8302 correct – appeal determined accordingly."

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