- This case concerns the customs classification of underwater composite cable
- Cable used in Seagreen offshore windfarm project
- Cable comprises conductors and fibre optic element
- Functions of the Cable include electricity transmission and data transmission
- Cable was classified by HMRC under CN Code 8544 6090 00
- Nexans appealed against HMRC’s classification decision
- Appeal allowed, Cable classified to different Community Code: the correct classification of the Cable is to 85 44 70 00 90
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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