Amino Communications v HMRC

In Amino Communications v HMRC [2015] UKFTT 0035 (22 January 2015) the FTT found that a device with the function of receiving signals that did not use frequencies was a ‘tuner’.

Amino imports internet protocol TV (IPTV) boxes into the UK. The issue was their classification under the EU’s Combined Nomenclature (CN) for customs duty purposes. It was accepted that the set top boxes fell with the classification heading 852871 as ‘reception apparatus for television … not designed to incorporate a video display or screen’. The issue was whether the IPTV set top boxes were video tuners (subject to 0% duty) or ‘other’ (subject to 14% duty).

IPTVs receive signals in the form of ‘data packets’ transmitted over the internet. They do not receive a signal on a frequency; however Amino argued that they were ‘tuners’ within the modern definition of the...