The Court of Appeal has dismissed the appeal by Cooneen Watts and Stone Ltd in this case involving the customs treatment of specialist combat clothing imported for the benefit of the armed forces. Owain Thomas successfully defended the decision of the Upper tribunal. This is an important case dealing with the interpretation of the EU’s system of end use relief for goods destined for the armed forces and the provisions concerning classification of goods imported into the EU.

The Court of Appeal also affirmed the correct approach to be taken to decisions of the Upper tribunal in light of the recent comments by Lord Carnwath in HMRC v Pendragon (where Owain appeared for HMRC in the Supreme Court). Permission to appeal to the Supreme Court was refused.

Read the judgment here.