The Commissioners for HM Revenue and Customs v TomTom International BV: [2013] UKUT 0498 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Aleksander on 11 October 2013.
Read the full decision in .
CUSTOMS DUTIES 鈥� tariff classification 鈥� replacement mounting for satnav device 鈥� whether BTI correct 鈥� 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) 鈥� classification to 8302 correct 鈥� appeal determined accordingly.
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Published 1 December 2016