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Classification of Underwater Composite Cable: Nexans Norway AS v HMRC [2024] UKFTT 782 (TC)

  • Case concerns customs duty classification of underwater composite cable
  • Nexans argued for 0% duty classification, HMRC argued for 2% duty
  • Cable had fibre optic component for data and temperature monitoring
  • FTT allowed Nexans’ appeal, found cable performed two distinct functions effectively
  • Decision has broad relevance for classifying goods for customs purposes, especially for wind farm developers in the UK using similar composite cables.

Source: rpclegal.com

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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