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 . .
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
