Tax

Ecocamel Ltd v Revenue and Customs (CUSTOMS DUTY : Classification - nomenclature)

[2017] UKFTT TC TC05635First-tier Tribunal (Tax)2017

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Customs duty � tariff classification � Showerhead Regulation � whether venturi device gave showerhead characteristics of a mechanical appliance � found, no � appeal dismissed

Daryl Mitchell of Duty and Logistics Management, and Ofir Neuman, Director, for the Appellant

Simon Pritchard, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

The Appellant, Ecocamel Limited, (�Ecocamel�) appeals against a decision of the Respondents (�HMRC�), upheld on review, to classify imported showerheads containing a patented venturi device under commodity code 3924900090, and therefore to refuse a request for repayment of customs duty.

(1) Ecocamel is a supplier of showerheads for both domestic and commercial installation;

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