Hasbro European Trading BV v Revenue and Customs Commissioners

Customs and Excise – Duties. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by Hasbro European Trading BV (Hasbro) against a decision of the First-tier Tribunal (Tax Chamber) which had decided that, having applied the General Rules for the Interpretation (GIR) of the Combined Nomenclature (CN), Hasbro's product, known as a 'Beyblade' had been correctly classified as 'other toys' under CN Heading 9503, and not CN Heading 9504. The tribunal decided that there was nothing in the relevant authorities which precluded a tribunal considering the application of GIR 3(a) from taking into account the content of the relevant explanatory notes to the Harmonised System when comparing CN Heading 9503 and CN heading 9504.

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