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III RN 114/97 AI generated

Customs duty rate for a vehicle must be set solely on official technical data and legal classification criteria.

Case Number III RN 114/97
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court upheld the customs authority's decision to classify a Ford Escort as a commercial vehicle based on official technical data. The appellant argued the vehicle was a van due to its 'LKW' symbol, but the court found that official identification numbers and expert opinions confirmed its technical classification. Consequently, the court ruled that duty rates must be determined exclusively by objective, officially collected technical information and legally defined classification criteria.

Legislator headnote

AI generated

§ 1 pkt 1 lit. d; Załącznik rozporządzenia Rady Ministrów z dnia 23 lipca 1991 r.: The customs duty rate applicable to a specific vehicle must be established solely on the basis of officially collected technical data and the legal classification of that vehicle type into the relevant tariff group.

Keywords

AI generated
customs duty rate vehicle classification technical data tariff group official information administrative procedure duty assessment

Cited Legislation

AI generated
§ 1 pkt 1 lit. d
załącznik rozporządzenia Rady Ministrów z dnia 23 lipca 1991 r. w sprawie ceł na towary przywożone z zagranicy
art. 236 ust. 2 Konstytucji Rzeczypospolitej Polskiej z dnia 2 kwietnia 1997 r.
art. 10 ustawy z dnia 1 marca 1996 r. o zmianie Kodeksu postępowania cywilnego
art. 393 15 KPC
art. 236 ust. 2 Konstytucji

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