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Tariffs and Technology

March 12th, 2018

This paper by Stephen Bush was published by De Voil Indirect Tax, 91, December 2003.


The article describes the determination of the classification of a product for tariff and taxation purposes. The classification was decided on appeal by the VAT and Duties Tribunal and hinged on quite subtle features of the appearance of the product. These in turn depended on the materials technology involved in making the product, illustrating the broader context of trade in goods of ever-increasing technological sophistication and the difficulties which the Customs authorities may have in responding to this.

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