Search Results for: Regulation (EEC) No 2913/92

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5Th Avenue Products Trading (Customs Union – Transaction Value of Imported Goods – Concept of ‘Condition of Sale’ – Judgment): ECJ 19 Nov 2020

Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 29(1) and (3)(a) – Article 32(1)(c) and (5)(b) – Regulation (EEC) No 2454/93 – Article 157(2) – Customs valuation – Transaction value of imported goods – Concept of ‘condition of sale’ – Payment in return for … Continue reading 5Th Avenue Products Trading (Customs Union – Transaction Value of Imported Goods – Concept of ‘Condition of Sale’ – Judgment): ECJ 19 Nov 2020

Nokia Corporation v Revenue and Customs: ChD 27 Jul 2009

Nokia sought judicial review of a decision of the Commissioners to release a consignment of goods which it said were infringing counterfeits of its own models. The Commissioners said that in the absence of evidence that they were intended for distribution within the EU, it had no power to detain them. The goods were agreed … Continue reading Nokia Corporation v Revenue and Customs: ChD 27 Jul 2009

FMX Food Merchants Ltd v Revenue and Customs: FTTTx 29 Nov 2013

FTTTx Customs duty – import of Chinese garlic, falsely declared as Cambodian in origin – late issue of post-clearance demand note for unpaid duty – whether the customs debt was the result of an act which, at the time it was committed, was liable to give rise to criminal court proceedings – yes – whether … Continue reading FMX Food Merchants Ltd v Revenue and Customs: FTTTx 29 Nov 2013

Heuschen and Schrouff Oriental Foods v Commission: ECJ 30 Nov 2006

CJEU Customs Union – Rice paper from Vietnam – Remission of import duties – Fairness clause – Article 239 of Regulation (EEC) No 2913/92 – Error on the part of the customs authorities – Concept of manifest negligence – Principle d treatment – Principle of good administration – Principle of proportionality Citations: [2006] EUECJ T-382/04 … Continue reading Heuschen and Schrouff Oriental Foods v Commission: ECJ 30 Nov 2006

Sanders And Others v Commission (Staff Regulations): ECFI 5 Oct 2004

Claim for damages for loss sustained as a result of the alleged failure to recruit the applicants as temporary servants of the European Communities during the time they worked for the Joint European Torus (JET) Joint Undertaking. It was, in essence, a complaint of discrimination by the Commission made by 95 of its employees. The … Continue reading Sanders And Others v Commission (Staff Regulations): ECFI 5 Oct 2004

Prequ Italia Srl v Agenzia delle Dogane e dei Monopoli: ECJ 20 Dec 2017

Free Movement of Goods – Customs Union – Reference for a preliminary ruling – Principle of protection of the rights of the defence – Right to be heard – Regulation (EEC) No 2913/92 – Community Customs Code – Article 244 – Recovery of a customs debt – Lack of prior hearing of the addressee before … Continue reading Prequ Italia Srl v Agenzia delle Dogane e dei Monopoli: ECJ 20 Dec 2017

Greencarrier Freight Services Latvia (Bibliographic Notice): ECJ 27 Feb 2014

ECJ Request for a preliminary ruling – Community Customs Code – Articles 70(1) and 78 – Customs declarations – Partial examination of goods – Sampling – Incorrect code – Application of the results to identical goods covered by earlier customs declarations after release – Post-release examination – Impossible to request a further examination of the … Continue reading Greencarrier Freight Services Latvia (Bibliographic Notice): ECJ 27 Feb 2014

Greencarrier Freight Services Latvia (Bibliographic Notice): ECJ 5 Dec 2013

ECJ Opinion – Customs union – Customs Code – Articles 70, 78, 221 of Regulation (EEC) No 2913/92 – Revision of customs declarations – Partial examination of goods – Extension of audit results to identical goods included in other statements – Eligibility – verification – Can not request a further examination – Limitation period – … Continue reading Greencarrier Freight Services Latvia (Bibliographic Notice): ECJ 5 Dec 2013

Oliver Jestel v Hauptzollamt Aachen: ECJ 17 Nov 2011

ojestel_HAECJ22012 ECJ Community Customs Code – Second indent of Article 202(3) – Customs debt incurred through unlawful introduction of goods – Meaning of ‘debtor’ – Participation in unlawful introduction – Person acting as intermediary in conclusion of contracts of sale relating to goods introduced unlawfully J.N. Cunha Rodrigues P [2011] EUECJ C-454/10, C-454/10 Bailii Regulation … Continue reading Oliver Jestel v Hauptzollamt Aachen: ECJ 17 Nov 2011

Firma Leon Van Parys Nv v Kingdom Of Belgium: ECFI 19 Mar 2013

ECFI Customs union – Imports of bananas from Ecuador – Post-clearance recovery of import duties – Request for remission of import duties – Article 220(2)(b) and Article 239 of Regulation (EEC) No 2913/92 – Error by the customs authorities – Obvious negligence on the part of the interested party Citations: T-324/10, [2013] EUECJ T-324/10 Links: … Continue reading Firma Leon Van Parys Nv v Kingdom Of Belgium: ECFI 19 Mar 2013

Dohler Neuenkirchen Gmbh v Hauptzollamt Oldenburg: ECJ 6 Sep 2012

ECJ Community Customs Code – Regulation (EEC) No 2913/92 – Article 204(1)(a) – Inward processing procedure – System of suspension – Incurrence of a customs debt – Non-fulfilment of an obligation to supply the bill of discharge within the prescribed period Judges: Lenaerts P Citations: C-262/10, [2012] EUECJ C-262/10 Links: Bailii Statutes: Regulation (EEC) No … Continue reading Dohler Neuenkirchen Gmbh v Hauptzollamt Oldenburg: ECJ 6 Sep 2012

B and S Global Transit Center v Staatssecretaris van Financien: ECJ 29 Oct 2015

ECJ Judgment – Reference for a preliminary ruling – Community Customs Code – Regulation (EEC) No 2913/92 – Articles 203 and 204 – External Community transit procedure – Regulation (EEC) No 2454/93 – Articles 365, 366 and 859 – Incurrence of a customs debt – Whether or not goods are unlawfully removed from customs supervision … Continue reading B and S Global Transit Center v Staatssecretaris van Financien: ECJ 29 Oct 2015

Biofrescos v Commission: ECFI 18 Jun 2012

ECFI Customs Union – frozen prawns from Indonesia – Certificates of Origin invalid – Post-clearance recovery of import duties – Application for remission of import duties – Article 220, paragraph 2, b), and Article 239 of Regulation (EEC) No 2913/92 Judges: Kanninen P Citations: T-159/09, [2012] EUECJ T-159/09 Links: Bailii Statutes: Regulation (EEC) No 2913/92 … Continue reading Biofrescos v Commission: ECFI 18 Jun 2012

BMW Shipping Agents Limited v Revenue and Customs: FTTTx 13 Sep 2022

Value Added Tax – Liability for Import VAT – C18 Post Clearance Demand Note – whether Appellant was the Declaring for the purposes of Article 4(18) and Article 201 Council Regulation (EEC) No 2913/92 of 12th October 1992 (the Community Customs Code) – whether Appellant was acting as a direct agent for a named principal. … Continue reading BMW Shipping Agents Limited v Revenue and Customs: FTTTx 13 Sep 2022

FMX Food Merchants Import Export Co Ltd v HM Revenue and Customs: CA 30 Oct 2018

Post-clearance demand for customs duty almost seven years after the taxpayer had imported garlic into the United Kingdom, which had been falsely declared to be of a certain origin, and just under four years after the customs became aware of the fraud. Judges: Lewison, Newey LJJ, Henry Carr J Citations: [2018] EWCA Civ 2401, [2018] … Continue reading FMX Food Merchants Import Export Co Ltd v HM Revenue and Customs: CA 30 Oct 2018

Revenue and Customs v FMX Food Merchants Import Export Co Ltd: UTTC 10 Dec 2015

Customs Duty – import of Chinese garlic falsely declared as Cambodian origin – Customs Code Art 221 – customs debt resulting from a criminal act – post clearance demand issued after expiry of the three year period – no express provisions in UK law extending the three year time limit – whether notification valid in … Continue reading Revenue and Customs v FMX Food Merchants Import Export Co Ltd: UTTC 10 Dec 2015

Portugal v Transnautica: ECJ 29 Apr 2010

Stay of proceedings Citations: C-506/09, [2012] EUECJ C-506/09 – P Links: Bailii Jurisdiction: European Cited by: Opinion – Portugal v Transnautica ECJ 22-Mar-2012 Appeal – Customs union – Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93 – Remission of import duties – Consignments of tobacco and ethyl alcohol for third countries – Fraud committed … Continue reading Portugal v Transnautica: ECJ 29 Apr 2010

Wortmann KG Internationale Schuhproduktionen v Hauptzollamt Bielefeld: ECJ 18 Jan 2017

ECJ (Judgment) Reference for a preliminary ruling – Customs Union and Common Customs Tariff – Reimbursement of import duties – Regulation (EEC) No 2913/92 (Customs Code) – Article 241, first paragraph, first indent – Obligation of a Member State to provide for the payment of default interest even where no action has been brought before … Continue reading Wortmann KG Internationale Schuhproduktionen v Hauptzollamt Bielefeld: ECJ 18 Jan 2017

Commission v Portugal C-23/10: ECJ 17 Mar 2011

ECJ State Failure – Introduction for free circulation of fresh bananas – Weight said does not match the actual weight – Duty of customs authorities to verify the declared weight – Community Customs Code – Regulation (EEC) No 2913/92 – Articles 68 ff – Regulation (EEC) No 2454/93 – Article 290a – Annex 38b – … Continue reading Commission v Portugal C-23/10: ECJ 17 Mar 2011

Commissioners for Her Majesty’s Revenue and Customs v Isaac International: ECJ 29 Jul 2010

ECJ Commercial Policy – Regulation (EEC) No 2913/92 – Customs Code – Article 212a – Regulation (EEC) No 2454/93 – Article 292 – Regulation (EEC) No 88/97 – Article 14 – Anti-dumping duty – Bicycle frames. Citations: C-371/09, [2010] EUECJ C-371/09 Links: Bailii Jurisdiction: European Commercial Updated: 22 August 2022; Ref: scu.421313

Oliver Jestel v Hauptzollamt Aachen: ECJ 14 Jul 2011

ECJ (Opinion) Customs union – Community Customs Code – Regulation (EEC) No 2913/92 – Birth of the customs debt – unlawful introduction of goods into the customs territory of the Union – Article 202 – Definition of debtor – Holder of a shop eBay participating in the sales contracts relating to goods originating in a … Continue reading Oliver Jestel v Hauptzollamt Aachen: ECJ 14 Jul 2011

Swansea City Council v Glass: CA 1992

The defendant had failed himself to repair his property, and the Local Authority carried out the work itself under the 1957 Act. It sought to recover the associated costs from the defendant, but he said that their claim was time barred, being more than six years after the work had been concluded. The authority argued … Continue reading Swansea City Council v Glass: CA 1992

Skatteministeriet v DSV Road: ECJ 25 Jun 2015

ECJ Judgment – Reference for a preliminary ruling – Community Customs Code – Regulation (EEC) No 2913/92 – Articles 203 and 204 – Regulation (EEC) No 2454/93 – Article 859 – External transit procedure – Incurrence of a customs debt – Removal or not from customs supervision – Failure to perform an obligation – Late … Continue reading Skatteministeriet v DSV Road: ECJ 25 Jun 2015

Minister van Financien v X Bv: ECJ 15 May 2014

ECJ Community Customs Code – Scope of Articles 203 and 204(1)(a) of Regulation (EEC) No 2913/92 – External transit procedure – Customs debt incurred through non-fulfilment of an obligation – Belated presentation of the goods at the office of destination – Sixth VAT Directive – Article 10(3) – Link between the incurring of customs debt … Continue reading Minister van Financien v X Bv: ECJ 15 May 2014

Hit Trading and Berkman Forwarding v Commission (Customs Union): ECFI 16 Dec 2010

ECFI Customs Union – Importation of compact fluorescent lamps with electronic ballast system (CFL-i) from Pakistan – Post-clearance recovery of import duties – Application for remission of import duties – Article 220, paragraph 2, sub b) and Article 239 of Regulation (EEC) No 2913/92. Citations: T-191/09, [2010] EUECJ T-191/09 Links: Bailii Jurisdiction: European Customs and … Continue reading Hit Trading and Berkman Forwarding v Commission (Customs Union): ECFI 16 Dec 2010

Geologistics v Commission: ECFI 27 Sep 2005

ECJ Customs Union – External Community transit operations – Meat destined for Morocco – Fraud – Application for remission of import duties – Article 239 of Regulation (EEC) No 2913/92 – Article 905 of Regulation (EEC) No 2454/93 – Fairness clause – Special situation – No deception or obvious negligence. Citations: T-26/03, [2005] EUECJ T-26/03 … Continue reading Geologistics v Commission: ECFI 27 Sep 2005

Common Market Fertilizers v Commission: ECFI 27 Sep 2005

ECJ Remission of import – Article 1, paragraph 3 of Regulation (EC) No 3319/94 – Direct Billing, the importer – group of experts, within the meaning of -Article 907 of Regulation (EEC) No 2454/93 – Rights of the defense – Obvious negligence, within the meaning of Article-239 of Regulation (EEC) No 2913/92 – Obligation to … Continue reading Common Market Fertilizers v Commission: ECFI 27 Sep 2005

Biegi Nahrungsmittel and Commonfood: ECJ 3 Mar 2005

ECJ (Customs Union) Appeal – Common Customs Tariff – Subsequent recovery of import duties – Waiver of duties to be recovered – Conditions – Article 220(2)(b) of Regulation (EEC) No 2913/92 – Error of the customs authorities – Detectable error – Combined nomenclature – Remarks – Scope Citations: [2005] ECR I-1751, [2005] EUECJ C-499/03 Links: … Continue reading Biegi Nahrungsmittel and Commonfood: ECJ 3 Mar 2005

Hewlett-Packard v Commission (Customs Union): ECFI 3 Oct 2006

Refusal to refund import duties – Action for annulment – Importation of printers and printer cartridges from Singapore – Special situation – Fairness clause – Article 239 of Regulation (EEC) No 2913/92 Citations: T-313/04, [2006] EUECJ T-313/04 Links: Bailii Jurisdiction: European Customs and Excise Updated: 07 June 2022; Ref: scu.245184

Rewe-Zentralfinanz eG v Landwirtschaftskammer fur das Saarland (Judgment): ECJ 16 Dec 1976

‘the right of individuals to rely on the directly effective provisions of the Treaty before national courts is only a minimum guarantee and is not sufficient in itself to ensure the full and complete implementation of the Treaty’1. The prohibition laid down in article 13 of the treaty and that laid down in article 13 … Continue reading Rewe-Zentralfinanz eG v Landwirtschaftskammer fur das Saarland (Judgment): ECJ 16 Dec 1976

Haahr Petroleum v Abenra Havn and others: ECJ 17 Jul 1997

(Judgment) Maritime transport – Goods duty – Import surcharge Citations: C-90/94, [1997] EUECJ C-90/94, [1997] ECR I-4085 Links: Bailii Jurisdiction: European Cited by: Cited – Bloomsbury International Ltd v Sea Fish Industry Authority and Department for Environment, Food and Rural Affairs SC 15-Jun-2011 The 1995 Regulations imposed a levy on fish both caught and first … Continue reading Haahr Petroleum v Abenra Havn and others: ECJ 17 Jul 1997

Fleming (T/A Bodycraft) v Revenue and Customs: HL 23 Jan 2008

The transitional rules introducing time limits for failing to deduct VAT inputs made insufficient allowance for the decisions in Marks and Spencer and Grundig. Held: Lord Hope said: ‘To be compatible with EU law, taxpayers were entitled to be told in advance of any transitional arrangements that would enable them to submit late accrued claims … Continue reading Fleming (T/A Bodycraft) v Revenue and Customs: HL 23 Jan 2008

Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

Firma Ernst Kollmer Fleischimport Und -Export v Hauptzollamt Hamburg-Jonas: ECJ 6 Oct 2015

Judgment – Reference for a preliminary ruling – Regulation (EC, Euratom) No 2988/95 – Protection of the European Union’s financial interests – Article 1(2) and the first subparagraph of Article 3(1) – Recovery of an export refund – Limitation period – Date from which time runs (dies a quo) – Act or omission by the … Continue reading Firma Ernst Kollmer Fleischimport Und -Export v Hauptzollamt Hamburg-Jonas: ECJ 6 Oct 2015

Nencini v Parliament: ECJ 19 Jun 2014

ECJ (Advocate General’s Opinion) Appeal – Former Member of the European Parliament – Allowances to cover expenses incurred in the performance of parliamentary duties – Debt resulting from the application of the procedure for recovery of overpayments – Prescription rules – Article 73 bis of the Financial Regulation – Dies a quo – Article 85b … Continue reading Nencini v Parliament: ECJ 19 Jun 2014

FMX Food Merchants Import Export Co Ltd v Revenue and Customs: SC 29 Jan 2020

This appeal concerns the meaning and effect of the phrase ‘Customs Debt’ in article 221(4) of the former Customs Code of the EU, contained in Council Regulation (EEC) No 2913/92. Customs duties may be due under ‘post-clearance demands’ and the Court now considered the time limits for such demands. The tax payer imported garlic, saying … Continue reading FMX Food Merchants Import Export Co Ltd v Revenue and Customs: SC 29 Jan 2020

Valsts ienemumu dienests v Veloserviss SIA: ECJ 10 Dec 2015

(Judgment) Reference for a preliminary ruling – Community Customs Code – Post-clearance examination of declarations – Principle of the protection of legitimate expectations – National rules placing restrictions on re-examination of the results of a post-clearance examination – Powers – Decision on the first post-clearance examination – Incorrect or incomplete information not known on the … Continue reading Valsts ienemumu dienests v Veloserviss SIA: ECJ 10 Dec 2015

Ze Fu Fleischhandel, Vion Trading GmbH v Hauptzollamt Hamburg-Jonas: ECJ 5 May 2011

ECJ Regulation (EC, Euratom) No 2988/95 – Protection of the European Union’s financial interests – Article 3 – Recovery of an export refund – 30-year limitation period – Limitation rule forming part of the general civil law of a Member State – Application ‘by analogy’ – Principle of legal certainty – Principle of the protection … Continue reading Ze Fu Fleischhandel, Vion Trading GmbH v Hauptzollamt Hamburg-Jonas: ECJ 5 May 2011

Agra Srl v Agenzia Dogane – Ufficio delle Dogane di Alessandria: ECJ 17 Jun 2010

Europa Regulation (EEC) No 2913/92 – Community Customs Code – Article 221(3) and (4) – Post-clearance recovery of the customs debt – Limitation period – Act which could give rise to criminal court proceedings. Citations: C-75/09, [2010] EUECJ C-75/09 Links: Bailii Statutes: Regulation (EEC) No 2913/92 Jurisdiction: European Cited by: Cited – FMX Food Merchants … Continue reading Agra Srl v Agenzia Dogane – Ufficio delle Dogane di Alessandria: ECJ 17 Jun 2010

Allen and Others v Commission (Appeal): ECJ 14 Dec 2011

Appeal – Staff employed at the JET joint undertaking – Application of a legal status different from that of members of the temporary staff – Compensation for material damage suffered – Time-limits for instituting proceedings – Late submission – Reasonable period110 employees brought discrimination claims under the Staff Regulations of Officials of the European Communities, … Continue reading Allen and Others v Commission (Appeal): ECJ 14 Dec 2011

HMRC v Asda Stores Ltd: UTTC 8 May 2013

UTTC IMPORT DUTY – customs value – Articles 29 and 32 of Community Customs Code (Regulation 2913/92). Judges: Newey J Citations: [2013] UKUT 223 (TCC) Links: Bailii Statutes: Council Regulation (EEC) No 2913/92 29(3) Jurisdiction: England and Wales Citing: Appeal from – Asda Stores Ltd v Revenue and Customs FTTTx 3-May-2012 FTTTx IMPORT DUTY – … Continue reading HMRC v Asda Stores Ltd: UTTC 8 May 2013

Combaro v Commission: ECFI 19 Jul 2017

ECJ (Judgment) Customs Union – Association Agreement between the European Community and the Republic of Latvia – Article 239 of Regulation (EEC) No 2913/92 – Refund and remission of import duties – Import of linen fabric from Latvia – Clause Of fairness – Special situation – Maneuver or manifest negligence – Commission decision declaring the … Continue reading Combaro v Commission: ECFI 19 Jul 2017

Portugal v Transnautica: ECJ 22 Mar 2012

Appeal – Customs union – Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93 – Remission of import duties – Consignments of tobacco and ethyl alcohol for third countries – Fraud committed by an employee of the company liable Citations: [2010] EUECJ C-506/09 – P Links: Bailii Jurisdiction: England and Wales Citing: Opinion – Portugal … Continue reading Portugal v Transnautica: ECJ 22 Mar 2012

The Shirtmakers v Staatssecretaris van Financien: ECJ 11 May 2017

Customs Union – Regulation (Eec) No 2913/92 – Community Customs Code : Judgment – Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 32(1)(e)(i) – Customs value – Transaction value – Determination – Concept of ‘cost of transport’ Citations: C-59/16, [2017] EUECJ C-59/16, ECLI:EU:C:2017:362 Links: … Continue reading The Shirtmakers v Staatssecretaris van Financien: ECJ 11 May 2017

Spain v Commission – T-466/14: ECFI 15 Dec 2016

ECJ Judgment – Customs Union – Importation of tuna derived products from El Salvador – Post-clearance recovery of import duties – Application for non-recovery of import duties – Article 220 (2) (b) and Article 236 of Regulation (EEC) No 2913/92 – Right to good administration within the meaning of Article 872a of Regulation (EEC) No … Continue reading Spain v Commission – T-466/14: ECFI 15 Dec 2016

Spain v Commission – T-548/14: ECFI 15 Dec 2016

ECJ Judgment – Customs Union – Importation of tuna derived products from Ecuador – Post-clearance recovery of import duties – Application for non-recovery of import duties – Article 220 (2) (b) and Article 236 of Regulation (EEC) No 2913/92 – Notice to importers published in the Official Journal – Good faith – Application for remission … Continue reading Spain v Commission – T-548/14: ECFI 15 Dec 2016

Interservice doo Koper v Sandor Horvath: ECJ 21 Dec 2016

ECJ Judgment – Reference for a preliminary ruling – Community Customs Code – Regulation (EEC) No 2913/92 – Article 96 – External transit arrangements – Concept of ‘carrier’ – Lack of presentation of goods at Customs office of destination – Liability – Sub-carrier Having delivered the goods to the main carrier on the parking area … Continue reading Interservice doo Koper v Sandor Horvath: ECJ 21 Dec 2016

Argos Supply Trading: ECJ 21 Jul 2016

ECJ (Judgment) Reference for a preliminary ruling – Customs union – Common Customs Tariff – Customs procedures with economic impact – Outward processing — Regulation (EEC) No 2913/92 — Article 148(c) – Issue of authorisation – Economic conditions – Absence of serious harm to the essential interests of Community processors – Concept of ‘Community processors’ … Continue reading Argos Supply Trading: ECJ 21 Jul 2016

SIR Fabrics Ltd v Revenue and Customs: FTTTx 25 Jun 2015

FTTTx Customs Duty – imports of cotton goods classified as duty free ‘cotton combed or carded’- whether the goods should have been correctly classified as ‘knitted or crocheted fabrics’ subject to 8% customs duty – yes – whether Appellant entitled to a waiver of customs duty under Article 220(2)(b) of Regulation (EEC) No 2913/92 because … Continue reading SIR Fabrics Ltd v Revenue and Customs: FTTTx 25 Jun 2015

Schenker Customs Agency v Commission: ECFI 16 Apr 2015

ECJ Judgment – Customs Union – clearance recovery of import duties – Imports of glyphosate from Taiwan – Application for remission of import duties presented by a customs agent – Article 239 of Regulation (EEC) No 2913/92 – Clause equity – Existence of a special situation – free circulation Statements – false certificates of origin … Continue reading Schenker Customs Agency v Commission: ECFI 16 Apr 2015

Asda Stores Ltd v Revenue and Customs: CA 27 Mar 2014

The appellant imported clothing manufactured outside the EU, along with hangers supplied by a third party. The manufacturers were re-imbursed the cost of acquiring the hangers, but the appellants had agreed an inflated price with the hanger suppliers, taking a rebate of the difference. The Revenue had successfully argued that the customs value should not … Continue reading Asda Stores Ltd v Revenue and Customs: CA 27 Mar 2014

Staatssecretaris Van Financien v Codirex Expeditie Bv: ECJ 27 Jun 2013

ECJ Community Customs Code – Regulation (EEC) No 2913/92 – Goods in temporary storage – Non-Community goods – External Community transit procedure – Point at which a customs-approved treatment or use is assigned – Acceptance of the customs declaration – Release of the goods – Customs debt T. von Danwitz, P C-542/11, [2013] EUECJ C-542/11 … Continue reading Staatssecretaris Van Financien v Codirex Expeditie Bv: ECJ 27 Jun 2013

Eurogate Distribution Gmbh v Hauptzollamt Hamburg-Stadt: ECJ 6 Sep 2012

eurogateECJ2012 ECJ Community Customs Code – Regulation (EEC) No 2913/92 – Article 204(1)(a) – Customs warehousing procedure – Customs debt incurred through non-fulfilment of an obligation – Delayed entry in stock records of information concerning the removal of goods from a customs warehouse) K Lenaerts P C-28/11, [2012] EUECJ C-28/11 Bailii Regulation (EEC) No 2913/92 … Continue reading Eurogate Distribution Gmbh v Hauptzollamt Hamburg-Stadt: ECJ 6 Sep 2012

Hauptzollamt Hamburg-Hafen v Afasia Knits Deutschland: ECJ 15 Sep 2011

hafenECJ2011 ECJ Opinion – Customs Union – Common commercial policy – ACP/EU Cotonou Partnership Agreement – Preferential arrangements for products originating in ACP countries – Export of textiles originating in China from Jamaica to the European Union – Non-preferential origin of goods – Subsequent verification of movement certificates EUR.1 – Cooperation – European Anti-Fraud Office … Continue reading Hauptzollamt Hamburg-Hafen v Afasia Knits Deutschland: ECJ 15 Sep 2011

Directeur General Des Douanes Et Droits Indirects v Harry Winston Sarl: ECJ 11 Jul 2013

dgddedi_hwsECJ072013 ECJ Community Customs Code – Regulation (EEC) No 2913/92 – Article 206 – Incurrence of a customs debt – Theft of goods placed under customs warehousing arrangements – Notion of ‘irretrievable loss of goods as a result of force majeure’- Directive 2006/112/EC – Article 71 – Value added tax – Chargeable event – Chargeability … Continue reading Directeur General Des Douanes Et Droits Indirects v Harry Winston Sarl: ECJ 11 Jul 2013

HMRC v Asda Stores Ltd; UTTC 8 May 2013

References: [2013] UKUT 223 (TCC) Links: Bailii Coram: Newey J UTTC IMPORT DUTY – customs value – Articles 29 and 32 of Community Customs Code (Regulation 2913/92). Statutes: Council Regulation (EEC) No 2913/92 29(3) This case cites: Appeal from – Asda Stores Ltd -v- Revenue & Customs FTTTx (Bailii, [2012] UKFTT 351 (TC)) FTTTx IMPORT … Continue reading HMRC v Asda Stores Ltd; UTTC 8 May 2013

Umbro International Ltd v Revenue and Customs: ChD 12 Mar 2009

The taxpayer sought repayment of overpaid customs duty. It said that a company had acted as its buying agent for sports goods, which excluded buying commission from the price paid when calculating the duty. Judges: Proudman J Citations: [2009] EWHC 438 (Ch), [2009] STC 1345 Links: Bailii Statutes: Council Regulation (EEC) 2913/92 Jurisdiction: England and … Continue reading Umbro International Ltd v Revenue and Customs: ChD 12 Mar 2009

Commission v Netherlands (Customs Union): ECJ 14 Apr 2005

Euopa Failure of a Member State to fulfil its obligations – Regulations (EEC) Nos 2913/92 and 2454/93 – External Community transit procedure – Customs authorities – Procedures for collecting import duties – Time-limits – Non-compliance – Community own resources – Making available – Time-limit – Non?compliance – Default interest – Member State concerned – Default … Continue reading Commission v Netherlands (Customs Union): ECJ 14 Apr 2005

HM Revenue and Customs v Marco Trading Company Ltd; UTTC 16 Sep 2013

References: [2013] UKUT 450 (TCC) Links: Bailii UTTC CUSTOMS DUTY- post clearance demands – whether goods eligible for reduced rate of duty under Generalised System of Preferences-whether sufficient evidence to conclude that direct transport rule satisfied-no-whether substantiating documents produced – no – whether duty may be remitted-whether a special situation existed – no – Article … Continue reading HM Revenue and Customs v Marco Trading Company Ltd; UTTC 16 Sep 2013