GCO Blog

Here you will be able to follow all the latest GCO news and EU updates on the latest legal issues that may affect your business.

EU UPDATE: Customs - Classification

Judgement of the European Court of Justice – 14 April 2011.
Pace Plc –v The Commissioners for Her Majesty’s Revenue & Customs

The case concerned the classification of Set Top Boxes (STB) with HDD recording functionality.  HMRC had classified these products as directed by a CN Explanatory Note issued in May 2008.  Pace’s case was that as the CNEN merely provided guidance but conflicted with the provisions of the CN which is fully binding in law, HMRC should have disregarded the CNEN.

Continue reading
2639 Hits