Rolls Royce Plc v Revenue and Customs (Customs Duty – Inward Processing Relief): FTTTx 6 Jun 2019

CUSTOMS DUTY – inward processing relief – whether movement to another member state before re-export chargeable event under Art 203 CCC – held not – whether failures to keep proper records and file bill of discharge on time chargeable event under Art 204 CCC – held yes – whether relief afforded by Art 859 CCIP – held no – appeal dismissed

Citations:

[2019] UKFTT 420 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 28 October 2022; Ref: scu.641250