Build-A-Bear Workshop UK Holdings Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0067 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Joanna Smith and Judge Ashley Greenbank on 29 March 2021
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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