The Dutch Supreme Court has confirmed that a TMC receiver cannot be classified as a portable receiver for personal messaging under GN code 8517 69 31. This decision stems from a case where X BV paid 9.3% import duties on TMC receivers under GN code 8517 69 39 for 152 declarations, but later sought a refund in 2016, arguing the products should have been classified under GN code 8517 69 31, which carries a zero-duty rate.
Source: uitspraken.rechtspraak.nl
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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