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) >> Build-A-Bear Workshop UK Holdings Limited v Revenue and Customs [2021] UKUT 67 (TCC) (29 March 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/67.html
Cite as: [2021] UKUT 67 (TCC)

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Build-A-Bear Workshop UK Holdings Limited v Revenue and Customs [2021] UKUT 67 (TCC) (29 March 2021)

CUSTOMS DUTIES - classification of accessories for use with dolls and toys under Chapter 95 of the Combined Nomenclature - application of Note 3 to Chapter 95 - meaning of "suitable for use" and "principally" in Note 3 - effect of Note 3 on scope of subheading 9503 00 29 (parts and accessories of dolls) - application of General Rule of Interpretation 3 - scope of subheading 9503 00 70 (sets) - burden of proof in customs matters

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