Bennett v Director of Border Revenue: FTTTx 26 Jul 2013

FTTTx Customs duty and VAT on importation of camera parts purchased on e-bay – how to calculate ‘customs value’ – whether the cost of postage should be included in the ‘customs value’ – whether it is relevant when parts were sold by and despatched by a US seller that they had originally been manufactured in Germany – whether it is relevant that the camera was incomplete and in a state in which it would not work – whether VAT had been waived

[2013] UKFTT 413 (TC)
England and Wales

Customs and Excise

Updated: 20 November 2021; Ref: scu.515175