Category: Customs and Excise

Langdale Brewing Company Ltd v Revenue and Customs (Penalties – Alcoholic Liquor Duties): FTTTx 2 Oct 2020

Penalties – Alcoholic Liquor Duties Act 1979 – Alcohol Wholesaler Registration Scheme – beer sale before registration – whether the disclosure was prompted or unprompted – prompted – whether or not there was a reasonable excuse based upon the appellant’s lack of knowledge of the need for approval – no – whether or not there was a reasonable excuse based upon HMRC’s guidance – no – whether or not there were any special circumstances – no – appeal dismissed.

Citations:

[2020] UKFTT 384 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 03 April 2022; Ref: scu.655337

Leon Van Parys v Commission: ECFI 11 Dec 2017

Customs Union : Judgment – Customs union – Imports of bananas from Equador – Post-clearance recovery of import duties – Application for the remission of import duties – Decision adopted following the annulment by the General Court of an earlier decision – Reasonable time

Citations:

ECLI:EU:T:2017:884, [2017] EUECJ T-125/16

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 02 April 2022; Ref: scu.601076

Yosefi v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 8 Nov 2017

Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed

Citations:

[2017] UKFTT 814 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 02 April 2022; Ref: scu.600990

Chaudhary v Revenue and Customs: FTTTx 6 Nov 2017

FTTTx (Excise Duty Tobacco : Hand Rolling) Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed

Citations:

[2017] UKFTT 794 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 02 April 2022; Ref: scu.600944

Xerox Ltd v Revenue and Customs: FTTTx 22 Oct 2010

Customs Duties – tariff classification of multi-purpose machines – whether automatic data processing machines within heading 8471 of the CN or photocopying apparatus within heading 9009 – whether parts and accessories within heading 8473 of the CN or heading 9009 – Kip Europe SA and Others and Hewlett Packard International SARL v Administration des douanes – Direction generale des douanes et droits indirects (Joined Cases C-362/07 and 363/07) applied – held that the machines were not ‘of a kind solely or principally used in an automatic data processing system’ within note 5(B) to Chapter 84 of the CN because their use as digital copiers was equivalent in importance to their use in an automatic data processing system – held, however, by application of General Rule of Interpretation 3(b) that the printing module was the component that gave the machines their essential character and that therefore they were classifiable under heading 8471 of the CN – held the parts or accessories imported as such were classifiable under heading 8473 except (as a minor qualification which may have no practical effect) in any case where they were not suitable for use solely or principally with machines of heading 8471 including, specifically, any case where they were only suitable for use in machine families which have digital copier models only – appeal allowed with this minor qualification

Citations:

[2010] UKFTT 527 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 01 April 2022; Ref: scu.426652

Formosa v Revenue and Customs: Excs 25 Jul 2005

EXCISE DUTIES – Restoration of commercial vehicle – Vehicle and trailer seized after search revealing nearly 2.8 million cigarettes – Restoration of vehicle offered on payment of pounds 5,400 – Market value of vehicle materially less – Appeal dismissed upon undertakings by HMRC to restore vehicle on payment of pounds 2,500

Citations:

[2005] UKVAT-Excise E00899

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 01 April 2022; Ref: scu.271973

Hodson v Revenue and Customs: UTTC 17 Nov 2017

Excise duty – jurisdiction of First-tier Tribunal – paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979 – effect on person who was not owner of goods seized

Citations:

[2017] UKUT 439 (TCC)

Links:

Bailii

Statutes:

Customs and Excise Management Act 1979

Jurisdiction:

England and Wales

Customs and Excise

Updated: 01 April 2022; Ref: scu.599439

Aqua Pro (Financial Provisions – Own Resources : Judgment): ECJ 26 Oct 2017

Reference for a preliminary ruling – Customs union – Community Customs Code – Article 220(1) and (2)(b) – Post-clearance recovery of import or export duties – Definition of ‘entry in the accounts of the import duties’ – Decision of the competent customs authority – Time limit for submitting an application for repayment or remission – Obligation to transmit the case to the European Commission – Evidence in the event of an appeal against a decision of the competent authority of the importing Member State

Citations:

ECLI:EU:C:2017:817, [2017] EUECJ C-407/16

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 01 April 2022; Ref: scu.598835

HM Revenue and Customs v Lawrence and Joan Jones: UTTC 15 Jan 2010

UTTC EXCISE DUTY – RESTORATION OF EXCISE GOODS AND VEHICLE – Jurisdiction of Tribunal – Deemed forfeiture – Did the Tribunal err in law in accepting jurisdiction on lawfulness of seizure and or underlying facts of own use – No – Appeal dismissed.

Citations:

[2010] UKUT 116 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Jones v Revenue and Customs FTTTx 18-Jun-2009
FTTTx EXCISE GOODS RESTORATION – VEHICLE RESTORATION – own use? – yes – appeal allowed. . .

Cited by:

Appeal from – Revenue and Customs v Jones and Another CA 18-Jul-2011
HMRC appealed against an order for the return to the owner of goods seized under the 1979 Act. The respondents imported tobacco and alcohol which was seized. They said it had been for personal use. HMRC now said that the Tribunal’s jurisdiction to . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 31 March 2022; Ref: scu.428147

Khan v Revenue and Customs: FTTTx 8 Sep 2017

Excise Duty Tobacco : Hand Rolling – Excise and Customs Duty – importation of tobacco products – late appeal against Civil Evasion Penalties – s 25(1) Finance Act 2003 and s 8(1) Finance Act 1994 – cross application by HMRC to strike out – merits of appeal considered – whether any reasonable prospect of the Appellant’s case succeeding – no – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed

Citations:

[2017] UKFTT 673 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 30 March 2022; Ref: scu.595451

Woodstream Europe Ltd v Revenue and Customs: FTTTx 31 Aug 2017

Excise Duty Appeals : Jurisdiction – EXCISE DUTY – Alcoholic Liquor Duty – exemption for denatured alcohol – request by licensed receiver and user to use particular formulation of denatured alcohol for use not previously permitted by HMRC – application to strike out appellant’s case – whether decision of HMRC not to allow such use appealable – whether appellant has standing to appeal – strike out refused.

Citations:

[2017] UKFTT 657 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 30 March 2022; Ref: scu.594556

McQuaid v Revenue and Customs: FTTTx 30 Aug 2017

Excise Duty : Rebated Fuel In Road Vehicles – Excise Duty – s 13 Hydrocarbon Oil Duties Act 1979 – taking in and use of rebated fuel in road vehicles – whether insufficient evidence to rebut assessed use of rebated fuel for period of assessment – yes – whether quantum reasonable and fairly assessed – yes – appeal dismissed

Citations:

[2017] UKFTT 654 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 30 March 2022; Ref: scu.594551

John Wilson, Collector of His Majesty’s Customs At Stockton, In The County of Durham; and Richard Swanston, Solicitor of Customs, His Attorney v Robert Burnton, and James Chalmers, Both Merchants In Edinburgh: HL 20 Feb 1758

Foreign Decree. –
Effect of foreign decree in seeking its execution in the Courts of this country.

Citations:

[1758] UKHL 2 – Paton – 11

Links:

Bailii

Jurisdiction:

Scotland

Litigation Practice, Customs and Excise

Updated: 29 March 2022; Ref: scu.558245

Dorafshanian v Revenue and Customs (Customs and Excise Duty Penalties – Importation of Cigarettes): FTTTx 25 Aug 2020

CUSTOMS AND EXCISE DUTY PENALTIES – importation of cigarettes – penalties imposed for conduct involving dishonesty – Appellant claimed genuine misunderstanding of legal limits – held conduct dishonest and appropriate aggregate mitigation given for disclosure and cooperation – appeal dismissed

Citations:

[2020] UKFTT 342 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 March 2022; Ref: scu.654086

Corbelli and Another (T/A Corbelli Wines) v Revenue and Customs: FTTTx 7 Aug 2017

EXCISE DUTY – appeal against HMRC’s decision to refuse approval for registration as a wholesaler of alcohol on the basis that they were not satisfied that the appellants are fit and proper persons – s 88C (2) of the Alcoholic Liquor Duties Act 1979 – appeal allowed and a review ordered under s 16(4) of the Finance Act 1994 – application to bar HMRC from proceedings – refused

Citations:

[2017] UKFTT 615 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 28 March 2022; Ref: scu.592635

Beneficent Spiritist Center Uniao Do Vegetal v Secretary of State for The Home Department: Admn 28 Jun 2017

Claimant’s renewed application for judicial review of a decision to refuse the claimant’s application for a licence to import, possess and supply hoasca tea for the purposes of consumption by its congregation.

Judges:

Sir Ross Cranston

Citations:

[2017] EWHC 1963 (Admin)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 28 March 2022; Ref: scu.591656

Wtl Sp Zoo v Revenue and Customs (Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Review Directed): FTTTx 21 Jul 2017

Customs and Excise – hydrocarbon duty – seizure of a trailer – decision not to restore – whether the appellant knew or should have known it was carrying diesel subject to duty – no – appeal allowed – further review directed

Citations:

[2017] UKFTT 571 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 28 March 2022; Ref: scu.591047

HMRC v Sprint CPA Ltd: UTTC 17 Apr 2013

UTTC Customs duty – classification of child seat for adult bicycle – whether First-tier Tribunal erred in failing to apply GIR 3(b)?- yes – did saddle give child seat its essential character – yes – should child seat be classified as a saddle? – yes – appeal allowed’

Citations:

[2013] UKUT 169 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 27 March 2022; Ref: scu.509184

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).

Judges:

Newey J

Citations:

[2013] UKUT 223 (TCC)

Links:

Bailii

Statutes:

Council Regulation (EEC) No 2913/92 29(3)

Jurisdiction:

England and Wales

Citing:

Appeal from – Asda Stores Ltd v Revenue and Customs FTTTx 3-May-2012
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 . .
Cited – 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:

At UTTC – 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: 27 March 2022; Ref: scu.510297

HM Revenue and Customs v SDM European Transport Ltd: UTTC 20 May 2013

UTTC Excise duty – whether spirits delivered to declared destinations – did First-tier Tribunal wrongly consider that it could not reach a decision that implied dishonesty on part of Appellant? – held no – did First-tier Tribunal wrongly hold that HMRC had burden of proof? – held no – whether First-tier Tribunal made findings of fact that were not open to it or otherwise err in its approach to the evidence? – held that First-tier Tribunal failed to give adequate reasons for conclusion that all journeys took place as described in face of contradictory evidence – appeal allowed in part – case remitted.

Citations:

[2013] UKUT 251 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 27 March 2022; Ref: scu.510299

Nattrass and Another v Customs and Excise: Excs 29 Aug 2003

EXCISE DUTIES – appellants seeking restoration of cigarettes seized at Liverpool John Lennon Airport on their return from Spain – goods on balance of probabilities found to have been held for a commercial purpose – review decisions of Customs held to be reasonable – appeals dismissed

Citations:

[2003] UKVAT-Excise E00488

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 27 March 2022; Ref: scu.271567

Viraj Profiles v Council: ECFI 11 Jul 2017

(Dumping – Imports of Certain Stainless Steel Wires Originating In India : Judgment) Dumping – Imports of certain stainless steel wires originating in India – Determination of the cost of production – Selling, General and Administrative costs – Obligation to state reasons – Injury – Causal link – Complaint – Opening of the investigation – Manifest error of assessment

Citations:

T-67/14, [2017] EUECJ T-67/14, ECLI:EU:T:2017:481

Links:

Bailii

Jurisdiction:

European

Customs and Excise, Commercial

Updated: 27 March 2022; Ref: scu.590529

T.KUP SAS v Belgische Staat: ECJ 15 Jun 2017

(Dumping – Imports of Certain Footwear With Uppers of Leather Originating In China and Vietnam : Judgment) Reference for a preliminary ruling – Dumping – Regulation (EC) No 1472/2006 – Imports of certain footwear with uppers of leather originating in China and Vietnam – Validity of Implementing Regulation (EU) No 1294/2009 – Expiry review of anti-dumping measures – Unrelated importers – Sampling – European Union interest

Citations:

ECLI:EU:C:2017:469, [2017] EUECJ C-349/16

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 27 March 2022; Ref: scu.588303

Mackin v Revenue and Customs: FTTTx 24 Aug 2018

Excise Duty Appeals : Jurisdiction – EXCISE DUTY – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, regs 6(1)(b)and 10 – assessment in respect of duty unpaid goods – whether the Appellant was a person liable for the assessment – jurisdiction of the Tribunal

Citations:

[2018] UKFTT 515 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 26 March 2022; Ref: scu.632256

Portugal v Transnautica: ECJ 22 Mar 2012

Appeal – Customs union – Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93 – Remission of import duties – Consignments of tobacco and ethyl alcohol for third countries – Fraud committed by an employee of the company liable

Citations:

[2010] EUECJ C-506/09 – P

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Opinion – Portugal v Transnautica ECJ 29-Apr-2010
Stay of proceedings . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 26 March 2022; Ref: scu.584520

The Shirtmakers v Staatssecretaris van Financien: ECJ 11 May 2017

Customs Union – Regulation (Eec) No 2913/92 – Community Customs Code : Judgment – Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 32(1)(e)(i) – Customs value – Transaction value – Determination – Concept of ‘cost of transport’

Citations:

C-59/16, [2017] EUECJ C-59/16, ECLI:EU:C:2017:362

Links:

Bailii

Statutes:

Regulation (EEC) No 2913/92

Jurisdiction:

European

Customs and Excise

Updated: 26 March 2022; Ref: scu.584350

El Dakkak v Administration des douanes et des droits indirects: ECJ 4 May 2017

Controls of Cash Entering or Leaving The European Union – Article 3 – Natural Person Entering or Leaving The European Union – Obligation To Declare

Judges:

President of Chamber R Silva de Lapuerta (Rapporteur)

Citations:

C-17/16, [2017] EUECJ C-17/16, ECLI:EU:C:2017:341, [2017] WLR(D) 303, [2017] 4 WLR 161

Links:

Bailii

Jurisdiction:

European

European, Customs and Excise

Updated: 26 March 2022; Ref: scu.584308

Stewardson v Director of Border Revenue: FTTTx 1 Apr 2017

FTTTx Excise and Customs Duty – restoration refusal – seizure and confiscation of Rolex watch – whether the review officer had taken into account irrelevant considerations and disregarded relevant considerations in reaching his decision – whether refusal reasonable and proportionate in the circumstances – no – appeal allowed – further review directed under s.16(4)(b) FA 1994

Citations:

[2017] UKFTT 264 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 24 March 2022; Ref: scu.581691

Ali v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 8 Mar 2017

Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed

Citations:

[2017] UKFTT 218 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 24 March 2022; Ref: scu.581654

Valsts ienemumu dienests v Veloserviss: ECJ 16 Mar 2017

ECJ (Free Movement of Goods : Customs Union Free Movement of Goods : Customs Union – Judgment) Reference for a preliminary ruling – Customs union – Community Customs Code – Article 220(2)(b) – Post-clearance recovery of import duties – Legitimate expectations – Conditions under which applicable – Error of the customs authorities – Obligation imposed on the importer to act in good faith and to verify the circumstances of the issue of the Form A certificate of origin – Means of proof – Report of the European Anti-Fraud Office (OLAF)

Citations:

ECLI:EU:C:2017:220, [2017] EUECJ C-47/16

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 24 March 2022; Ref: scu.581056

Grofa Gmbh v Gopro Cooperatief Ua: ECJ 22 Mar 2017

ECJ (Free Movement of Goods : Customs Union : Common Customs Tariff Free Movement of Goods – Judgment) References for a preliminary ruling – Common Customs Tariff – Tariff headings – Classification of goods – Video Camera Recorders – Combined Nomenclature – Subheadings 8525 80 30, 8525 80 91 and 8525 80 99 – Explanatory notes – Interpretation – Implementing Regulations (EU) Nos 1249/2011 and 876/2014 – Interpretation – Validity

Citations:

ECLI:EU:C:2017:232, [2017] EUECJ C-435/15

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 24 March 2022; Ref: scu.581049

GE Healthcare GmbH v Hauptzollamt Dusseldorf: ECJ 9 Mar 2017

ECJ (Judgment) Reference for a preliminary ruling – Customs Union – Community Customs Code – Article 32(1)(c) – Determination of the customs value – Royalties or licence fees in respect of the goods being valued – Meaning – Regulation (EEC) No 2454/93 – Article 160 – ‘Condition of sale’ of the goods being valued – Payment of royalties or licence fees to an undertaking related to both the seller and the buyer of the goods – Article 158(3) – Adjustment and apportionment measures

Citations:

ECLI:EU:C:2017:195, [2017] EUECJ C-173/15

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 23 March 2022; Ref: scu.580706

Reynolds v Customs and Excise: Excs 27 May 2004

EXCS EXCISE DUTIES – Importation of 25 kg of hand rolling tobacco by driver of vehicle – importation of 13 kg tobacco and 13000 cigarettes by his 2 passengers – forfeiture of vehicle and goods – whether review decision not to restore vehicle and goods was reasonable – appeal dismissed

Citations:

[2004] UKVAT-Excise E00724

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 23 March 2022; Ref: scu.271807

Lennon v Revenue and Customs (Excise Duty – Appeal v Excise Assessment): FTTTx 24 Jun 2020

EXCISE DUTY – appeal against excise assessment – vehicle stopped in UK carrying duty unpaid cigarettes – whether driver ‘holding’ the goods – whether driver an ‘innocent agent’ – effect of an acquittal by a Magistrates Court of a charge under s 170 CEMA

Citations:

[2020] UKFTT 268 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 09 February 2022; Ref: scu.652728

Yingli Energy (China) and Others v Council: ECFI 28 Feb 2017

ECJ (Judgment) Dumping – Imports of crystalline silicon photovoltaic modules and key components (cells) originating in or consigned from China – Definitive anti-dumping duty – Undertakings – Action for annulment – Interest in bringing proceedings – Admissibility – Exporting country – Scope of the investigation – Sampling – Normal value – Definition of the product concerned – Time limit for the adoption of a decision on a market economy treatment claim – Temporal application of new provisions – Injury – Causal link – Rights of the defence – Calculation of the injury margin

Citations:

ECLI:EU:T:2017:125, [2017] EUECJ T-160/14

Links:

Bailii

Jurisdiction:

European

Commercial, Customs and Excise

Updated: 09 February 2022; Ref: scu.579668

Jingao Solar and Others v Council T-158/14: ECFI 28 Feb 2017

ECJ (Judgment) Subsidies – Imports of crystalline silicon photovoltaic modules and key components (cells) originating in or consigned from China – Definitive countervailing duty – Undertakings – Action for annulment – Interest in bringing proceedings – Admissibility – Scope of the investigation – Sampling – Definition of the product concerned

Citations:

ECLI:EU:T:2017:126, [2017] EUECJ T-158/14

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 09 February 2022; Ref: scu.579657

Canadian Solar Emea and Others v Council: ECFI 28 Feb 2017

ECJ (Judgment) Dumping – Imports of crystalline silicon photovoltaic modules and key components (cells) originating in or consigned from China – Definitive anti-dumping duty – Undertakings – Action for annulment – Interest in bringing proceedings – Admissibility -Exporting country – Scope of the investigation – Sampling – Normal value – Definition of the product concerned – Time limit for the adoption of a decision on a market economy treatment claim – Temporal application of new provisions – Injury – Causal link

Citations:

ECLI:EU:T:2017:124, [2017] EUECJ T-162/14

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 09 February 2022; Ref: scu.579651

Demand and Supply Cash and Carry Ltd and Another v HM Revenue and Customs: Admn 18 Dec 2009

The claimants challenged the removal of substantial quantities of alcohol and tobacco from their warehouses.
Held: One ground of challenge was that HMRC had acted unlawfully in removing and detaining a number of computers found at the Claimants’ premises. However, at the hearing the Claimants had not pursued their argument that ‘document’ in section 118B did not include a computer.
Parker J observed: ‘The Claimants initially contended that ‘document’ in Section 118B of the Act did not include a computer. At the hearing Mr. Brown, who appeared on behalf of the Claimants, prudently did not pursue this contention. Section 114(2) of the Finance Act 2008 expressly expands the meaning of ‘document’ to include anything in which information of any description is recorded, an expansion that is plainly broad enough to cover the hard disk of a computer. In any event there is a welter of authority, from different contexts, where the expression ‘document’ has been interpreted to include a computer (see, for example, R v The Commissioners of Customs and Excise (ex parte Bottlestop) [1997] EWHC Admin 467 at paragraph 16; and cf CPR 31.4.1 ).’

Judges:

Kenneth Parker J

Citations:

[2009] EWHC 3321 (Admin), [2010] STC 832

Links:

Bailii

Statutes:

Customs and Excise Management Act 1979 118B, Finance Act 2008 114(2)

Jurisdiction:

England and Wales

Cited by:

Cited – Glenn and Co (Essex) Ltd), Regina (on The Application of) v HM Revenue and Customs Admn 18-Jun-2010
The company objected to the search of its offices and removal by the defendant of its computers, the officers having entered without any warrant purporting to use powers under the 1989 Act.
Held: The request for judicial review failed. The . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 07 February 2022; Ref: scu.384455

Sidor v Revenue and Customs (Excise Duties – Seizure of Speedboat Carrying Approx 80,000 Smuggled Cigarettes): FTTTx 10 Dec 2021

EXCISE DUTIES – seizure of speedboat carrying approx 80,000 smuggled cigarettes – restoration refused – was decision reasonable and proportionate? – Lindsay considered – held: yes – appeal dismissed

Citations:

[2021] UKFTT 463 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 07 February 2022; Ref: scu.671544

Brooks v Revenue and Customs (Customs Duty and VAT – Transfer of Residency Relief – Brexit – Covid 19): FTTTx 3 Dec 2021

CUSTOMS DUTY and VAT ? Transfer of Residency Relief – Brexit – Covid 19 – Normal Residency – Date of change – Exceptional Circumstances/Waiver – Not proven – Appeal dismissed

Citations:

[2021] UKFTT 449 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Customs and Excise

Updated: 07 February 2022; Ref: scu.671537

Turton, Adams v Revenue and Customs (Excise Duty – Appeal v Assessment): FTTTx 26 Nov 2021

EXCISE DUTY – Appeal against assessment in respect of duty unpaid cigarettes – Whether Appellant is the ‘holder’ of goods liable to pay the excise duty – Whether an earlier duty point can be established – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 10

Citations:

[2021] UKFTT 441 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 February 2022; Ref: scu.671523

British-American Tobacco v Revenue and Customs: FTTTx 1 Mar 2017

FTTTx (Excise Duty Tobacco : Hand Rolling) EXCISE DUTY – tobacco – penalty – ss 7 A-C Tobacco Products Duty Act 1979 – duty not to supply tobacco in circumstances where likely to be resupplied to smugglers – basis of imposition of penalty – Article 6 European Convention on Human Rights – whether a criminal charge – requirement of access to a court of full jurisdiction and scope of the Tribunal’s jurisdiction under s 16 (5) Finance Act 2004 – burden of proof – citation of Hansard – relationship between initial notice and penalty notice – whether a breach of Articles 30 and 34-36 Treaty for the European Union – whether penalty an unlawful customs charge – whether a quantitative restriction on the free movement of goods – appeal allowed in part.

Citations:

[2017] UKFTT 190 (TC)

Links:

Bailii

Statutes:

Tobacco Products Duty Act 1979 7

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 February 2022; Ref: scu.578547

Singh v Revenue and Customs: Excs 20 Jul 2005

EXCISE DUTY – vehicle used for importation of tobacco goods to give to workmen in return for services rendered – importation was commercial and for profit – original Tribunal directed re-review relating to hardship and proportionality – whether re-review refusing restoration of vehicle was reasonable – appeal dismissed

Citations:

[2005] UKVAT-Excise E00907

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 February 2022; Ref: scu.271979

Tomex Trans Fhu Tomasz Bomba v Revenue and Customs: FTTTx 2 Mar 2017

(Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Review Directed) Customs and Excise – appellant’s vehicle seized on suspicion of carrying derv (on which excise duty due) – appellant thought that the load was lubricating oil (on which excise duty not due) – seizure lawful – HMRC refused restoration based on appellant’s awareness of nature of load – held: decision unreasonable as in fact appellant not so aware – not inevitable that HMRC would make same decision on facts found by tribunal – appeal allowed – HMRC directed to undertake fresh review

Citations:

[2017] UKFTT 212 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 February 2022; Ref: scu.578551

Winlow v Revenue and Customs: FTTTx 27 Feb 2017

FTTTx (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil (Duty)) : Other) Excise duty – application for strike-out – jurisdiction of Tribunal – tobacco brought in from another Member State – minimum penalty – no special circumstances – no possibility of success – strike-out application granted qua excise duty – penalty stayed pending the outcome of HMRC v Jacobson in the Upper Tribunal

Citations:

[2017] UKFTT 195 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 06 February 2022; Ref: scu.578546

Pusinskas (T/A Sigito Ekspreso Transportas) v The Director of Border Revenue: FTTTx 13 Feb 2017

(Excise Duty Hydrocarbon Oil – (See Also Excise Restoration of Vehicle) : Restoration of Vehicle)- Road fuel duty. Fuel purchased abroad. Restoration. No issue estoppel or res judicata arising from deemed forfeiture. E. U. principle and U.K. common law principle of proportionality applicable to restoration decisions. Section 16 Finance Act 1994 – Review Decision is the decision appealed against – not the initial decision.
Restoration – a necessary provision for Parliament to provide a proportionate forfeiture sanction.
Evidence – relevance of evidence of Reviewing Officer.

Citations:

[2017] UKFTT 172 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 February 2022; Ref: scu.578533

Ingle v Revenue and Customs: FTTTx 31 Jan 2011

Excise Duty – Hydrocarbon Oil Duties Act 1979 – non-restoration of vehicle found to contain red diesel – three previous offences though one of those found not to be Appellant’s fault – no exceptional hardship – no reasonable excuse – decision found to be reasonable. Appeal Dismissed.

Citations:

[2011] UKFTT 97 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 06 February 2022; Ref: scu.442810

Kubota (UK) Limited v Revenue and Customs: UTTC 15 Nov 2021

CUSTOMS DUTY – tariff classification – whether imported vehicles should be classified as ‘Motor vehicles for the transportation of goods, Dumpers designed for off-highway use’ or ‘Motor vehicles for the transportation of goods. Other’ – application of EU classification regulation 2015/221 – appeal dismissed

Citations:

[2021] UKUT 276 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 05 February 2022; Ref: scu.671213

Caiels v Revenue and Customs: FTTTx 19 Sep 2012

RESTORATION – whether decision not to restore forfeited goods was reasonable – mortar fuses forfeited because the relevant entry made did not correspond to the goods concerned – section 49(1)(e) CEMA – whether exceptional circumstances justifying departure from the general policy of not offering forfeited goods for restoration – found that the appellant was not culpable of or complicit in any attempt to evade duty or deceive – found that there was nothing which the appellant did not do which he ought necessarily to have done to establish that he had taken reasonable care to prevent the deception – decision in these circumstances was unreasonable – appeal allowed – further review directed

Citations:

[2012] UKFTT 617 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 04 February 2022; Ref: scu.466151

Sociaal Fonds voor de Diamantarbeiders v S A Ch Brachfeld and Sons and Chougol Diamond Co (Judgment): ECJ 1 Jul 1969

Europa Customs duties are prohibited independently of any consideration of the purpose for which they were introduced and the destination of the revenue obtained therefrom. Any pecuniary charge, however small and whatever its designation and mode of application, which is imposed unilaterally on domestic or foreign goods when they cross a frontier, and which is not a customs duty in the strict sense, constitutes a charge having equivalent effect within the meaning of articles 9 and 12 of the treaty, even if it is not imposed for the benefit of the state, is not discriminatory or protective in effect or if the product on which the charge is imposed is not in competition with any domestic product. The prohibition of new customs duties or charges having equivalent effect, linked to the principle of the free movement of goods, constitutes a fundamental rule which, without prejudice to the other provisions of the treaty, does not permit of any exceptions. It follows from articles 95 et seq. That the concept of a charge having equivalent effect does not include taxation which is imposed in the same way within a state on imported products and similar domestic products, or which falls, in the absence of comparable domestic products, within the framework of general internal taxation, or which is intended to compensate for taxation of this nature within the limits laid down by the treaty. The rendering of a specific service may in certain specific cases warrant the payment of a fee in proportion to the service actually rendered. The provisions of the treaty laying down prohibitions on customs duties and charges having equivalent effect impose precise and clearly-defined obligations on member states which do not require any subsequent intervention by community or national authorities for their implementation. For this reason, these provisions directly confer rights on individuals concerned. Without prejudice to any limitations which might be imposed in order to attain the objectives of the common customs tariff, pecuniary charges other than customs duties pecuniary charges other than customs duties in the strict sense applied by a member state before the introduction of that tariff on goods imported directly from third countries are not, according to the treaty, incompatible with the requirements concerning the gradual alignment of national customs tariffs on the common external tariff.

Citations:

C-2/69

Jurisdiction:

European

Customs and Excise

Updated: 03 February 2022; Ref: scu.131987

Fameface Import Ltd v Revenue and Customs (Procedure : Other): FTTTx 28 Sep 2018

PROCEDURE – appeal against a refusal of an application for approval under the Alcohol Wholesaler Registration Scheme – original notice of appeal rejected as incomplete – whether the Appellant can establish that the notice of appeal was valid and therefore wrongly rejected – no – second notice of appeal submitted late – whether permission should be given for a late appeal – no

Citations:

[2018] UKFTT 565 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 February 2022; Ref: scu.632300

Grayston v Director of Border Revenue (Excise Duty – Seizure and Condemnation of Vehicle): FTTTx 11 Sep 2019

Excise duty – seizure and condemnation of vehicle – appeal against refusal to restore the vehicle – whether or not the decision was unreasonable – yes – appeal allowed – directions given for a further review

Citations:

[2019] UKFTT 570 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 03 February 2022; Ref: scu.643998

Cooneen Watts and Stone Ltd v Revenue and Customs: FTTTx 3 Oct 2012

CUSTOMS DUTY – relief for military end use – council regulation 150/2003 – whether certificate of MoD pursuant to that regulation is conclusive as to the availability of relief – classification of goods imported for military end use – Combined Nomenclature – objective characteristics of clothing with infra red reflectance properties – entitlement to repayment and/or remission of duties – articles 236, 237 and 239 of the customs’ code

Citations:

[2012] UKFTT 622 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 02 February 2022; Ref: scu.466198

Prospect Origin v Revenue and Customs (Excise Duty – Revocation of Rdco Approval): FTTTx 21 Oct 2019

EXCISE DUTY – revocation of RDCO approval – was decision one which no reasonable officer could reasonably have arrived at – decision-making process – some events reported as detections and cited as such as the basis for revocation decision not proven – additional detections had been made by HMRC before date of revocation that were not known by decision-maker – held decision was unreasonable but inevitable that on review HMRC would make the same decision – appeal dismissed

Citations:

[2019] UKFTT 638 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 01 February 2022; Ref: scu.644045

Elder v Revenue and Customs (Excise Duty Tobacco : Other): FTTTx 9 Oct 2018

EXCISE and CUSTOMS DUTY – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – disclosure – no – minimal co-operation – appeal dismissed

Citations:

[2018] UKFTT 588 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 01 February 2022; Ref: scu.632337

Solarworld v Commission: ECFI 16 Feb 2017

ECJ (Judgment) Dumping – Subsidies – Imports of crystalline silicon photovoltaic modules and key components (cells) originating in or consigned from China – Approval of a downward adjustment of the minimum import price pursuant to an undertaking accepted in connection with anti-dumping and anti-subsidy proceedings – Union industry – Article 8(1) of Regulation (EC) No 1225/2009

Citations:

ECLI:EU:T:2017:88, [2017] EUECJ T-783/14

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 31 January 2022; Ref: scu.575279

Aramex Nederland BV v Inspecteur van de Belastingdienst/Douane: ECJ 16 Feb 2017

ECJ (Judgment) Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Customs union and Common Customs Tariff – Tariff classification – Combined Nomenclature – Validity – Regulation (EU) No 301/2012 – Headings 8703 and 8711 – Three-wheeled motor vehicle called ‘Spyder’

Citations:

ECLI:EU:C:2017:130, [2017] EUECJ C-145/16

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 31 January 2022; Ref: scu.575251

Khalid v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 23 Nov 2018

Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed

Citations:

[2018] UKFTT 688 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 30 January 2022; Ref: scu.632400

Pavly Limited v Revenue and Customs (Customs Duties : Post-Clearance Demand): FTTTx 22 Apr 2020

CUSTOMS DUTIES – post-clearance demand – goods processed using generalised system for preferences – appellant acting as importer – import declarations submitted by appellant invalid – invalid Form A – Customs Code – whether appellant liable for payment of duty and VAT – yes – appeal dismissed

Citations:

[2020] UKFTT 194 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 30 January 2022; Ref: scu.651585

Williamson and Another v UK Border Agency: FTTTx 14 Sep 2011

FTTTx Excise Duties – Tobacco – whether imported for commercial purpose – condemnation proceedings in Sheriff Court – jurisdiction of Tribunal – ‘strike-out’ provisions in terms of Rule 8 of Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009/273.

Citations:

[2011] UKFTT 601 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 30 January 2022; Ref: scu.449590

Motowidelko v Revenue and Customs (Excise Duty Appeals : Practice and Procedure): FTTTx 1 Feb 2017

FTTTx EXCISE DUTY – Cigarettes brought in from another Member State – Excise assessment – Excise wrongdoing penalty – Whether appellant misled by HMRC as to alleged need to pay andpound;2,500 to pursue a claim in the Magistrates’ Court? – Terms of HMRC’s letter considered – No, HMRC did not mislead – Other issues relate to legality of seizure and personal use – No jurisdiction: Jones and Race applied – Whether reasonable prospect of successfully challenging Excise wrongdoing penalty? – No – Appeal struck-out

Citations:

[2017] UKFTT 133 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 January 2022; Ref: scu.574083

Staniszewski v Director of Border Revenue: FTTTx 21 Dec 2016

FTTTx (Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Company Car) EXCISE DUTIES – traveller arriving Dover with excise goods – BlaBlaCar passenger also with excise goods – vehicle seized – appeal against decision not to restore – appeal allowed – direction for a further review

Citations:

[2017] UKFTT 845 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 January 2022; Ref: scu.574006

Staniszewski v Revenue and Customs: FTTTx 20 Dec 2016

(Excise Duty Appeals : Human Rights) EXCISE DUTY – Article 6 EHCR in relation to assessments to excise duty -no infringement – minimum penalties– strike-out application – no prospects of success in appeal – application granted

Citations:

[2017] UKFTT 843 (TC)

Links:

Bailii

Statutes:

European Convention on Human Rights 6

Jurisdiction:

England and Wales

Customs and Excise, Human Rights

Updated: 29 January 2022; Ref: scu.574007

Fiesta Showland Transport v Revenue and Customs: FTTTx 7 Dec 2016

FTTTx (Excise Duty Hydrocarbon Oil – (See Also Excise Restoration of Vehicle) : Restoration of Vehicle) EXCISE DUTY – road vehicles seized from the appellant – decision to restore the vehicles upon payment of a fee – whether the decision was reasonable – appeal dismissed

Citations:

[2016] UKFTT 813 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 29 January 2022; Ref: scu.573982

Hamma v Revenue and Customs: FTTTx 14 Dec 2016

FTTTx (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion) EXCISE DUTY – CUSTOMS DUTY – IMPORT VAT – civil evasion penalties – 13,160 cigarettes brought through the green channel – whether the test for dishonesty has a subjective element – yes – whether the Appellant was dishonest – yes – whether the penalties should be further mitigated in the circumstances of this case – yes

Citations:

[2016] UKFTT 817 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise, VAT

Updated: 29 January 2022; Ref: scu.573985

Fleming v Revenue and Customs: FTTTx 22 Dec 2016

FTTTx (Excise Duty Appeals : Other) EXCISE DUTY – tobacco brought in from another Member State – assessments duty – Jones and Race applied – duty payable – appeal against duty assessment dismissed – Excise wrongdoing penalty – minimum penalty – no special circumstances – no possibility of success – strike out application granted

Citations:

[2017] UKFTT 849 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 January 2022; Ref: scu.573983

Maffei v Revenue and Customs: FTTTx 23 Dec 2016

FTTTx (Excise Duty Red Diesel (See Excise Hydrocarbon Oil) : Excise Duty Red Diesel) EXCISE DUTY – misuse of rebated fuel – assessment – penalty – quantum of assessment and penalty- appeal allowed in part

Citations:

[2017] UKFTT 828 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 January 2022; Ref: scu.573995

Bala v Revenue and Customs: FTTTx 21 Dec 2016

FTTTx (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil (Duty)) : Other) Procedure – application by taxpayer for permission to make a late appeal – application opposed and application by HMRC to strike out – Tribunal’s discretion to extend time – application refused

Citations:

[2017] UKFTT 847 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 January 2022; Ref: scu.573971