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Legal 500, 2018

11 October 2013

UT Decision: HMRC v TomTom International BV

CUSTOMS DUTIES — tariff classification — replacement mounting for satnav device — whether BTI correct — 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) — classification to 8302 correct — appeal determined accordingly

Sadiya Choudhury acted for HMRC.

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