UTLC CUSTOMS DUTY – Community Customs Code – Generalised system of preferences – whether relevant time limit for repayment of duties not legally owed is three years – Article 236(2) Council Regulation 2913/92/EEC – no – proof of origin of goods must be submitted within ten months of issue – Article 90(b) Commission Regulation 2454/93
Herrington, Sadler TJJ
[2014] UKUT 67 (TCC)
Bailii
England and Wales
Updated: 16 July 2021; Ref: scu.521231