CUSTOMS DUTIES : ECJ EXEMPTS SATELLITE DECODERS WITH HARD DISK DRIVE.

 
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Satellite decoders with a hard disk drive - such as the Sky+ box - are devices with a communication function, not recording apparatus. They must therefore be exempted from EU customs duties and not subjected to a rate of 13.9%. Thus ruled the EU Court of Justice, on 14 April, in two British cases (C-288/09 and C-289/09).

European Union law sets the rates of customs duties applicable to items imported from third countries into the European Union. The goods classification, based largely on the international system, is published annually by the European Commission. In this case, British Sky Broadcasting, the main provider of digital satellite TV services in the United Kingdom, disputed together with its supplier Pace the decision by the British customs authority to classify the Sky+ box as a recording apparatus.

The complainants maintained that the Sky+ box...

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