Commentary

C & E Comrs v Niko Surgical Limited

Part V17 Customs duties

C & E Comrs v Niko Surgical Limited

C & E Comrs v Niko Surgical Limited

8 December 2000 unreported, ChD

Customs duty - Binding Tariff Information (“BTI”) issued by Danish customs authorities to Danish company - whether applicable to identical goods imported into the UK by associated UK company in 1996 - EC Council Regulations 1715/90 and 2674/92 and EC Commission Regulation 2454/93 - appeal allowed

In 1996, the respondent imported goods into the UK in reliance on a BTI issued by the Danish customs authorities to a sister company incorporated in Denmark in 1991, which classified specified goods under a tariff heading under which no customs duty was

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