Tariff classification

Our team have presented cases on behalf of Apple, Honda, Kubota, Motorola, Panasonic, Xerox and a host of other companies.

Generally, these have been settled at the lower customs court. However, representation has progressed all the way to the European Court of Justice.

Excise duty

As a noteworthy example, a case concerning the liability of motor fuel additives to excise duty was taken before the European Court if Justice.

This important test case helped resolve the question of when excise duties can be charged and resulted in the European Commission amending the overriding legislation.

Import valuation

The means by which importers might eliminate marketing costs from the value of the goods they import was determined before the UK customs court.

In addition, we have undertaken a lead case in relation to the value of non-fungible tokens associated with the acquisition of sports memorabilia.

Interest on duty repayments

In separate cases, our team established the principle that interest should be paid on customs duty repayments and, subsequently, that the rate should be based on a fair rate rather than the offered bank base rate -1%.