Ik ben op zoek wat die importheffing die wegvalt betekent voor TT. Heb het nog niet gevonden, ik kom per land verschillende import heffingen tegen en op verschillende momenten.
Ook kwam ik dit oude bericht tegen. Maar dat gaat alleen over de GPS receiver en niet het hele apparaat.
06/03/2012
GPS receivers should be free of customs duty
Tomtom International BV [2012] UKFTT 71 (TC)
The First Tier Tribunal (FTT) has classified GPS receivers as "other apparatus for the transmission or reception of voice, images or other data" with a duty rate of 0%. Businesses which have suffered customs duty should seek refunds of the overpaid tax.
Background
This case concerns the issuance of Binding Tariff Informations (BTIs) by HMRC on "traffic message channel receivers" or "receivers" which connect to a Tomtom GPS device.
HMRC was of the view that the receivers should be classified under commodity code 8527.29 as "other radio broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles" carrying a duty rate of 12%. The Appellant, however, was of the opinion that the receivers should be classified under commodity code 8517.69 as "other apparatus for the transmission or reception of voice, images or other data" carrying a duty rate of 0%.
Held
The FTT accepted that these receivers had the characteristics of receiving telemetric data (e.g. remote data via wireless) through a radio signal, which is then processed within the navigation unit to provide up to date traffic information, and not the characteristics of dealing with sound radio transmissions. Therefore, as the specific function of the receiver was to receive traffic data and transmit to the GPS module for processing, coupled with the fact that the receiver could still work when not plugged into an external source of power, it should be classified under commodity code 8517.69 at 0%.
Comment
This decision is obviously of relevance to those companies importing receivers which meet the above description and criteria. Those who have paid a positive rate of duty are likely to qualify for a duty refund going back three years.