Belkin Limited v The Commissioners for HM Revenue and Customs [2022] UKUT 00244 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan and Judge Guy Brannan on 02 September 2022
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CUSTOMS DUTIES – combined nomenclature - classification of 1) wireless charging pad with AC adapter 2) cable adapter for iPhone/ iPad enabling simultaneous charging/ audio- application of GIR 3(b) and determination of “essential character” considered - appeal allowed in relation to wireless charging pad with AC adapter, dismissed in relation cable adapter- appeal allowed in part
Updates to this page
Published 8 September 2022