FTTTx IMPORT DUTY – customs value – clothing imported together with hangers etc -hangers supplied to overseas supplier of clothing by separate overseas hanger supplier nominated by UK importer – price for hangers paid by overseas clothing supplier to overseas hanger supplier fixed by UK importer, who required clothing supplier to use nominated supplier of hangers – price of hangers recharged without mark-up to UK importer as part of invoice price of goods as imported – customs value of imported goods initially declared by UK importer on total price charged to it – sum subsequently repaid to UK importer by overseas hanger supplier equal to difference between price nominated by UK importer and lower value agreed between UK importer and hanger supplier – whether customs value of imported goods should be reduced to take account of amount so repaid – Articles 29 and 32 of EU Customs Code (Regulation 2913/92/EC) considered – held yes – whether excess duty paid should be repaid under Article 78 – held yes – appeal allowed
Judges:
Poole, Herrington JJ, Law FCA
Citations:
[2012] UKFTT 351 (TC)
Links:
Statutes:
Jurisdiction:
England and Wales
Citing:
Applied – Hauptzollamt Itzehoe v HJ Repenning Gmbh ECJ 12-Jun-1986
ECJ Article 3(1) of Council Regulation No 1224/80 on the valuation of goods for customs purposes must be interpreted as meaning that where goods bought free of defects are damaged before being released for free . .
Cited by:
Appeal from – 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). . .
At FTTTx – 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 . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise, European
Updated: 22 October 2022; Ref: scu.462726
