Sony Europe is appealing against a decision by HM Customs and Excise (C&E) that PlayStation 2 is to be classed as a video game.
Sony wants the console treated as a computer, which would cut the cost of the PlayStation 2 in Europe by around $10.
Imported EU goods are classified under a series of standard Commodity Codes, to ensure import duties in all member-states are imposed even-handedly.
Classified Sony applied for the PlayStation 2 to be classified as "digital processing equipment" - Commodity Code 8471. This is a category that includes PCs and which attracts no import duties.
However, C&E lumped the console in with its PlayStation predecessor, classifying it under Commodity Code 9504 – as a video games player.
Sony’s director of public relations, Liz Ashford, said: “This means SCEE must pay a duty of 2.2 per cent on each console imported, putting around $10 on the recommended £299 (US$435) retail price of the console.
The HMC&E decision is valid for all countries in the EU, since rulings on duty issues have been harmonized across the union. In this case, C&E makes the ruling since Sony's European arm is incorporated in the UK.
Unhappy Ashford said: "We're unhappy with the ruling because we passionately believe PlayStation 2 meets all the criteria stated under Commodity Code 8471."
The company's next move is to apply for a departmental review, at which it will appeal against the ruling. Ashford added: "Although the appeal has not left our offices yet, it is a certainty that we will apply for it."
With PlayStation 2 due to launch in Europe on November 24, Sony is hoping for a quick response to its appeal.
C&E were unavailable for comment.