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.
Please click here for the full decision.