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Revenue And Customs v International Plywood (Importers) Ltd (Customs Duty - Commodity Codes - classification - wooden panels)   flag 

[2023] UKUT 278
United Kingdom Upper Tribunal
United Kingdom
17th November, 2023

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Eru Portuguesa [2000] EUECJ C-42/99; [2000] ECR I-7691 Court of Justice of the European Communities Europe 26 Sep 2000 BAILII flag 18
EP Barrus Ltd v Revenue and Customs Commissioners [2013] UKUT 449 United Kingdom Upper Tribunal United Kingdom 16 Sep 2013 BAILII flag 14
ROSE Elektrotechnik [1999] ECR I-689 Europe circa 1999 flag 13
Build-A-Bear Workshop UK Holdings Ltd v HMRC [2022] EWCA Civ 825 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jun 2022 BAILII flag 3
Orlight Ltd v Revenue & Customs [2013] UKFTT 732 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Dec 2013 BAILII flag 2
Farfalla Flemming v Hauptzollamy Muchen-West (C-228/89) [1992] 1 CMLR 133 Europe circa 1992 flag 2
INTERNATIONAL (PLYWOOD) IMPORTERS LTD v Revenue & Customs (CUSTOMS DUTY - Commodity Codes - Shuttering panels - plywood or not?) [2022] UKFTT 223 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jul 2022 BAILII flag 1
MSA Britain Ltd v Revenue & Customs (CUSTOMS DUTY : Classification - nomenclature) [2019] UKFTT 693 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Nov 2019 BAILII flag 1

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