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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)
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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