Customs duty and import VAT – inward processing relief – failure to respect time limits for re-export – whether ‘obvious negligence’ or ‘special situation’ – correct customs debtor – entry details – Articles 59, 118, 204 and 239 of Regulation 2913/92 and Articles 199, 200, 205, 222-224, 859, 860, 899 and 905 of Regulation 2454/93 – appeal allowed
Citations:
[2011] UKFTT 308 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise, VAT
Updated: 17 September 2022; Ref: scu.443019