Amoena (UK) Ltd v Revenue and Customs Commissioners [2016] UKSC 41, [2016] All ER (D) 56 (Jul)
The Supreme Court, in allowing the taxpayer’s appeal in part, held, among other things, that, on a natural reading, a mastectomy bra imported by the taxpayer, designed to be worn with a silicone breast form by women who had undergone surgical removal of one or both breasts, was an “accessory”, which, by holding the breast form in place, enabled it to perform its function. The bra, therefore performed a particular service relative to the main function of the breast form and fell within the classification of “parts and accessories” in note 2(b) to Ch 90 of heading 9021 of the Combined Nomenclature of the European Union, such that it did not attract the payment of customs duty.
