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The First Tier Tribunal considered how to classify the plastic strap of an Apple smartwatch for customs purposes.

Apple argued that the strap was a part of the smart watch; HMRC disagreed and argued that it fell to be classified as a piece of plastic because the smartwatch could function without the strap. Having heard argument, the Tribunal decided that the strap was not a part of the smartwatch – to be a part of the smartwatch the mechanical or electronic functioning of the watch needed to be dependent on the strap and here it wasn’t. 


Simon Pritchard acted for HMRC

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Staff