Commentary

C00010 Daihatsu (UK) Ltd v C & E Comrs (1996) unreported

Part V17 Customs duties

C00010 Daihatsu (UK) Ltd v C & E Comrs (1996) unreported

C00010 Daihatsu (UK) Ltd v C & E Comrs (1996) unreported

Customs duty - imported vehicles - covered by manufacturer's warranty - whether warranty costs to be excluded from value of vehicles - Community Customs Code, Council Regulation 2913/92/EEC arts 29, 33

D Ltd sold motor vehicles to UK dealers. It imported the vehicles from DMC, an unconnected Japanese manufacturing company. DMC provided a basic three-year warranty on the vehicles. The warranty agreement stated that it did not cover normal maintenance services not involving defective parts. The ultimate customer reported any defects to his dealer who carried out the work and

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