(Customs Classification – Multi Functional Machines) CUSTOMS CLASSIFICATION – multi functional machines – Kip/Hewlett-Packard C-362/07 and C-363/07, ECLI:EU:C:2008:710 and Hewlett-Packard C-361/11, (ECLI:EU:C:2013:18 applied – appeal allowed
[2016] UKFTT 788 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573947
ECJ (Judgment) Reference for a preliminary ruling – Common Customs Tariff – Tariff classification – Combined Nomenclature – Headings 3824 90 97 and 2106 90 92 – Product in powder form composed of calcium carbonate (95%) and modified starch (5%)
ECLI:EU:C:2017:103, [2017] EUECJ C-441/15
European
Updated: 29 January 2022; Ref: scu.573936
IMPORT DUTY- two post-clearance demands in the sums of pounds 149,994.58 and pounds 199,701.49 respectively- GPS certificates of origins form As and Bangladeshi certificates of origin forgeries – no – Singapore bills of lading not substantiated documentation for purposes of the direct transport rule – no – appeal allowed apart from three invoices -observations on whether ‘waiver relief’ under Article 220 (2) allowable – not allowed – no evidence of good faith – observations on whether ‘ remission of duty’ requested under Article 239 allowable – special situation – yes- no obvious negligence- yes.
[2011] UKFTT 646 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.449619
‘Anti Dumping Duty’ charged on importation of a bicycle – alleged misleading/incomplete advice received from HMRC – whether an error was made by customs authorities – whether the Appellant could have reasonably detected any such error – whether HMRC ‘unjustly enriched’ by receipt of the duty – appeal dismissed
[2011] UKFTT 684 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.449638
ECJ (Judgment) Appeal – Dumping – Implementing Regulation (EU) No 501/2013 – Imports of bicycles consigned from Indonesia, Malaysia, Sri Lanka and Tunisia – Extension to such imports of the definitive anti-dumping duty imposed on imports of bicycles originating in China – Regulation (EC) No 1225/2009 – Article 13 – Circumvention – Article 18 – Lack of cooperation – Evidence – Body of consistent evidence – Contradictory reasoning – Inadequate statement of reasons – Breach of procedural rights
ECLI:EU:C:2017:62, [2017] EUECJ C-248/15
European
Updated: 29 January 2022; Ref: scu.573814
ECJ (Judgment) Reference for a preliminary ruling – Customs union – Community Customs Code – Article 202(3), first and second indents – Customs debt incurred through unlawful introduction of goods – Meaning of ‘debtor’ – Employee of a legal person responsible for the unlawful introduction – Article 212a – Relief from import duty – Fraudulent dealing or obvious negligence – Determination
ECLI:EU:C:2017:40, [2017] EUECJ C-679/15
European
Updated: 29 January 2022; Ref: scu.573741
Appeal against the imposition of C18 customs debt for the late submission of a C99 – whether the Appellant who claimed it had been lost by NIRU should have checked that it had safely arrived having previously been warned by them on a previous late submission that should it happen again the debt would not be cancelled
[2011] UKFTT 56 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.442800
EXCISE GOODS – Importation in excess of indicative limits – Seizure of vehicle – Refusal to restore vehicle – Reasonableness and proportionality of decision – Appeal dismissed
[2011] UKFTT 657 (TC)
England and Wales
Updated: 28 January 2022; Ref: scu.449634
Customs Regulations – Endangered species; elephant’s tusk seized at airport; Customs and Excise Management Act 1979 s 49(1)(b), 139(1), 152(b); Convention on the International Trade in Endangered Species 1973 (CITES); Council Regulation (EC) 338/97 Article 4(2) and Annex B; Council Regulation 709/2010; Commission Regulation (EC) 865/2006 Article 57; whether decision to refuse to restore one which no reasonable decision maker could have arrived at.
[2012] UKFTT 381 (TC)
Customs and Excise Management Act 1979
England and Wales
Updated: 28 January 2022; Ref: scu.462823
Excise and Customs Duty – importation of tobacco products – appeal against an assessment for Excise duty pursuant to s 12(1A) of Finance Act 1994 and Civil Evasion Penalties pursuant to Schedule 41 Finance Act 2008 – Regulation 13 of the Excise Goods (Holding Movement and Duty Point ) Regulations 2010 – meaning of ‘Holding’ – persons with no actual or constructive knowledge – whether the Appellant was ‘holding’ the goods – no – appeal allowed
[2018] UKFTT 671 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 27 January 2022; Ref: scu.632411
ECJ Judgment – Customs Union – Importation of tuna derived products from El Salvador – Post-clearance recovery of import duties – Application for non-recovery of import duties – Article 220 (2) (b) and Article 236 of Regulation (EEC) No 2913/92 – Right to good administration within the meaning of Article 872a of Regulation (EEC) No 2454/93 – Error not reasonably detectable by the competent authorities
ECLI:EU:T:2016:742, [2016] EUECJ T-466/14
Bailii
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572610
ECJ Judgment – Customs Union – Importation of tuna derived products from Ecuador – Post-clearance recovery of import duties – Application for non-recovery of import duties – Article 220 (2) (b) and Article 236 of Regulation (EEC) No 2913/92 – Notice to importers published in the Official Journal – Good faith – Application for remission of import duties – Article 239 of Regulation (EEC) No 2913/92
ECLI:EU:T:2016:739, [2016] EUECJ T-548/14
Bailii
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572611
ECJ Judgment – Reference for a preliminary ruling – Combined Nomenclature – Classification of goods – Food supplements falling under heading 2106 – Active ingredient as the essential component – Possible classification in Chapter 30 of the Combined Nomenclature – Goods presented and marketed as medicinal products
ECLI:EU:C:2016:959, [2016] EUECJ C-700/15
Bailii
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572592
ECJ Judgment – Reference for a preliminary ruling – Community Customs Code – Regulation (EEC) No 2913/92 – Article 96 – External transit arrangements – Concept of ‘carrier’ – Lack of presentation of goods at Customs office of destination – Liability – Sub-carrier Having delivered the goods to the main carrier on the parking area of ??the customs office of destination and again took over the goods on a subsequent journey
C-547/15, [2016] EUECJ C-547/15
Bailii
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572587
ECJ Judgment – Appeal – State aid – National tax on air transport- Application of differentiated rates – Lower rate for flights to destinations no more than 300 km from the national airport – Advantage – Selective nature – Assessment where the fiscal measure is likely to constitute a restriction on the freedom to provide services – Recovery – Excise duty
C-164/15, [2016] EUECJ C-164/15
Bailii
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572572
ECJ (Judgment) Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Customs union and Common Customs Tariff – Tariff classification – Combined Nomenclature – Headings 8539, 8541, 8543, 8548 and 9405 – Light-emitting diode bulbs (LED)
A. Borg Barthet (Rapporteur), acting as President
ECLI:EU:C:2016:937, [2016] EUECJ C-600/15
Bailii
Regulation (EEC) No 2658/87
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572323
EXCISE DUTY – Duty suspension – Diversion from authorised warehouse – Liability of owner – Assessments to excise duty on movements of duty suspended alcohol – whether Appellant caused the occurrence of an excise duty point – Whether revocation of Appellant’s registration as a Registered Owner of Duty Suspended Goods was reasonable – Assessment to VAT arising from excise duty
[2011] UKFTT 116 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 27 January 2022; Ref: scu.442862
ECJ (Judgment) Preliminary ruling – Approximation of laws – Directive 93/42 / EEC – Medical devices – Device Class I (surgical dressings) having been the subject of a conformity assessment procedure by the manufacturer – Parallel imports – Added on labeling data importer – supplementary conformity assessment procedure
ECLI:EU:C:2016:903, [2016] EUECJ C-662/15
Bailii
European
Customs and Excise
Updated: 26 January 2022; Ref: scu.571877
FTTT Excise Duty – Hand-Rolling Tobacco brought in from another Member State – Assessment to duty – Jones and Race applied – Duty payable – Appeal against duty assessment dismissed – Excise wrongdoing penalty – Appeal against penalty allowed in part – Further reduction to take account of ‘telling’
[2016] UKFTT 762 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571847
Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Commercial Vehicle) – whether refusal to restore vehicle was unreasonable – no – appeal dismissed
[2016] UKFTT 739 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571845
FTTTx PROCEDURE – Excise – seizure of sword under s 139(6) CEMA 1979 – request for restoration refused – late request for review – request refused – late notice of appeal to Tribunal – application for admission of late appeal – consideration of criteria in Data Select and BPP – whether time limit applicable under s 14A FA 1994 – no – consideration of circumstances – order given for review
[2016] UKFTT 759 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571853
Excise Duties – Application To Strike Out – no reasonable chance of success – granted
[2016] UKFTT 756 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571858
Excise Duty – Customs Duty – Joint Customs Civil Evasion
[2016] UKFTT 770 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571822
Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Owner Not User
[2016] UKFTT 711 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571817
Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Commercial Vehicle
[2016] UKFTT 719 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571812
Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Commercial Vehicle
[2016] UKFTT 740 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571816
Excise Duty Appeals : Time To Appeal
[2016] UKFTT 717 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571811
Excise Duty Appeals : Practice and Procedure
[2016] UKFTT 726 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571813
(Judgment) Common Customs Tariff – Tariff headings – Tariff classification of computer ‘sound cards – Classification in the Combined Nomenclature – Validity of Regulations (EC) Nos 1153/97 and 2086/97
C-479/99, [2001] EUECJ C-479/99, [2001] ECR I-4391, ECLI:EU:C:2001:317
Bailii
European
Customs and Excise
Updated: 26 January 2022; Ref: scu.162783
Dumping ? Importation of hand pallet trucks and their essential parts originating in China ? Definitive anti-dumping duty ? Action for annulment ? Direct concern ? Individual concern ? Admissibility ? Determination of normal value ? Article 2(7)(a) of Regulation (EC) No 1225/2009 ? ‘Lesser duty’ rule ? Article 9(4) of Regulation No 1225/2009 ? Obligation to state reasons
T-351/13, [2016] EUECJ T-351/13, ECLI:EU:T:2016:616
Bailii
European
Customs and Excise
Updated: 25 January 2022; Ref: scu.570129
ECJ Judgment – Appeal – Dumping – Implementing Regulations (EU) No 1138/2011 and (EU) No 1241/2012 – Imports of certain fatty alcohols and their blends originating in India, Indonesia and Malaysia – Regulation (EC) No 1225/2009 – Article 2(10)(i) – Adjustment – Functions similar to those of an agent working on a commission basis – First subparagraph of Article 2(10) – Symmetry between the normal value and the export price – Principle of sound administration
ECLI:EU:C:2016:803, [2016] EUECJ C-468/15
Bailii
European
Customs and Excise
Updated: 24 January 2022; Ref: scu.570590
FTTTx Customs Duty : Classification – Nomenclature – classification – various pieces of equipment used in CCTV installations – automatic data processing machines – machines for the conversion and transmission of images – video recording apparatus – objective characteristics – appeal allowed in part
[2016] UKFTT 700 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570570
FTTTx Customs Duty : Classification – Nomenclature – Customs Duty – imports of X Ray sensor substrate mounts and LED wafer substrates – classified within commodity heading ‘Miscellaneous chemical products’ – whether the products should have been correctly classified as ‘Parts of semiconductor devices’ – yes – appeal allowed
[2016] UKFTT 698 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570575
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
[2016] UKFTT 681 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570565
FTTTx Customs Duty : Remission – EXCISE DUTY, CUSTOMS DUTY, IMPORT VAT – appellant allowing goods to leave ullage cage – whether there can be a customs debt under both Article 202 and Article 203 of the Customs Code – yes – whether there was a liability to excise duty – no – whether Article 239 or Article 220(2)(b) of the Customs Code applies – no – whether assessments calculated correctly – some corrections made – appeal allowed in part
[2016] UKFTT 682 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570558
FTTTx Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion – EXCISE DUTY and CUSTOMS DUTY and IMPORT VAT- civil evasion penalties – s 8 of FA 1994 and s 25 of FA 2003 – the test of dishonesty – the burden of proof – the standard of proof – the status of Tenerife for customs clearance purposes – whether appellant ‘dishonest’; no – appeal allowed – penalty discharged
[2016] UKFTT 683 (TC)
Bailii
England and Wales
Taxes – Other, Customs and Excise, VAT
Updated: 24 January 2022; Ref: scu.570561
Court of Appeal of the Eastern Caribbean Supreme Court (British Virgin Islands) The court was asked as to the lawfulness of the seizure by the appellant Commissioner on 20 September 2012 of Delta’s fuel storage tank No 7 at Pockwood Pond, Tortola, together with its contents (some 248,000 US gallons). The seizure was in reliance on powers given by the Customs Management and Duties Act No 6 of 2010 (‘the Customs Act’). The issue in short is whether the fuel was liable to forfeiture under that legislation, properly interpreted. The judge (Ellis J) upheld the forfeiture, but her decision was reversed by the Court of Appeal.
Lord Kerr, Lord Wilson, Lord Reed, Lord Carnwath, Lord Hughes
[2016] UKPC 27
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570454
UTC CUSTOMS DUTIES- classification – Combined Nomenclature – whether ‘Beyblades’ should be classified as ‘articles for table or parlour games’ within Heading 9504 or as ‘other toys’ within Heading 9503 – GIR 3 tiebreaker – appeal against [2015] UKFTT 340 (TC) decision dismissed
[2016] UKUT 408 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570427
UTTC EXCISE DUTY – preliminary issue -whether person holding goods where excise duty unpaid and the goods have previously been released for consumption in the same Member State liable to be assessed for the unpaid duty
[2016] UKUT 429 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570429
UTTC EXCISE DUTY – penalty for handling goods subject to unpaid excise duty – FA 2008, Sch 41, para 4(1) – whether penalty assessment is a ‘criminal charge’ for the purpose of Article 6, European Convention on Human Rights – whether reverse burden of proof in s 154 CEMA is incompatible with the presumption of innocence in Article 6(2)
[2016] UKUT 359 (TCC)
Bailii
European Convention on Human Rights 6
England and Wales
Customs and Excise, Human Rights
Updated: 24 January 2022; Ref: scu.570417
EXCISE DUTY – duty deferment – approval pursuant to Excise Duty (Deferred Payment) Regulations 1992 – HMRC refusing approval – FTT finding that refusal was unreasonable – whether FTT entitled to come to that conclusion – appeal allowed
[2016] UKUT 330 (TCC)
Bailii
Excise Duty (Deferred Payment) Regulations 1992
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570409
ECJ (Judgment) Reference for a preliminary ruling – Approximation of laws – In vitro diagnostic medical devices – Directive 98/79/EC – Parallel imports – Translation by the importer of the information and instructions for use provided by the manufacturer – Supplementary conformity assessment procedure
ECLI:EU:C:2016:770, [2016] EUECJ C-277/15
Bailii
Directive 98/79/EC
European
Customs and Excise
Updated: 24 January 2022; Ref: scu.570146
FTTTx 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
[2016] UKFTT 662 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570077
EXCISE DUTIES – restoration – reasonableness of decision on review not to restore vehicle and trailer after initial decision to restore subject to payment of the duty – whether driver and haulier complicit in attempted smuggling – whether haulier taken appropriate steps to discourage smuggling – no – appeal dismissed
[2012] UKFTT 667 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.466224
Objection to withdrawal of approval under the 1999 Regulations
Mitting J
[2015] EWHC 3954 (Admin)
Bailii
Warehouse and Owner of Warehoused Goods Regulations 1999
England and Wales
Customs and Excise
Updated: 23 January 2022; Ref: scu.569834
FTTTx EXCISE – Seizure of appellant’s commercial vehicle containing laundered fuel in running tank – Appellant was owner of adjacent shed in which laundering plant operating – Whether decision not to restore the vehicle unreasonable – Yes, because of failure to consider HMRC’s policy on proportionality – Appeal allowed – Further review directed
[2016] UKFTT 631 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 23 January 2022; Ref: scu.569561
ECJ (Judgment) Preliminary reference – Assessment of validity – Regulation (EC) No 1051/2009 – Common Customs Tariff – Tariff classification – Combined Nomenclature – Position 8701 – Tractors – Subheadings 8701 90 11 to 8701 90 39? agricultural and forestry tractors tractors (excluding garden tractors), wheeled, new – all-terrain vehicles with four wheels light designed to be used as tractors
ECLI:EU:C:2016:716, [2016] EUECJ C-91/15
Bailii
European
Customs and Excise
Updated: 23 January 2022; Ref: scu.569511
[2021] UKFTT 341 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 23 January 2022; Ref: scu.669739
CUSTOMS DUTY – quota exhausted during the import – whether entitled to repayment under art 239 of the Customs Code – no – appeal dismissed
[2011] UKFTT 127 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 23 January 2022; Ref: scu.442889
(Customs Duty : Classification – Nomenclature)
[2016] UKFTT 533 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 22 January 2022; Ref: scu.568999
FTTTx (Customs Duty : Reliefs) CUSTOMS DUTY AND VALUE ADDED TAX – inward processing relief – importation of car for repair – whether or not shipping agent had authority to designate appellant as person responsible – held not – car not re-exported within 6 months – satisfactory bill of discharge not provided within required period – whether or not appellant was obviously negligent for the purposes of article 859 of European Commission Regulation (EEC) No 2454/93 – held not – appeal allowed
[2016] UKFTT 538 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 22 January 2022; Ref: scu.568996
FTTTxp PROCEDURE – application for permission to make a late appeal – discretion – Data Select Ltd v HM Revenue and Customs applied – BPP Holdings v HM Revenue and Customs considered – application refused
[2016] UKFTT 543 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 22 January 2022; Ref: scu.568956
Excise Duty Appeals : Time To Appeal
[2016] UKFTT 511 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 21 January 2022; Ref: scu.567977
(Excise Duty Appeals : Other)
[2016] UKFTT 505 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 21 January 2022; Ref: scu.567973
HMRC decision not to release seized vehicles – vehicles had large amounts of rebated fuel in tanks when seized – was third occasion on which vehicles used by appellant had been seized for holding rebated fuel – HMRC policy was not to release when two prior instances of using rebated fuel, unless situation merited exception to policy – held: policy was reasonable – decision that circumstances did not merit exception from policy also reasonable – appeal dismissed
[2021] UKFTT 361 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 21 January 2022; Ref: scu.669774
[2016] UKFTT 485 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 January 2022; Ref: scu.567708
FTTTx Excise duty – seizure of car -appellants started condemnation proceedings for restoration of a car seized with excisable goods but then did not proceed – application for return of vehicle
[2010] UKFTT 635 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 January 2022; Ref: scu.567592
Excise Duty and VAT – Liability of Appellant to Excise Duty and VAT if beer and cider despatched for export did not arrive at the recipient bonded warehouse in Calais – AAD version 3 documents all returned to the guarantor indicating that the beer and cider had been duly received – whether the actual beer and cider despatched by the Appellant was the beer and cider that had been checked in by the bonded warehouse in Calais – whether there had been an ‘outward diversion fraud’ – Appeal dismissed
[2010] UKFTT 623 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 January 2022; Ref: scu.567584
FTTTx RED DIESEL – Heating Oil brought back from France in 2007 – Can left at back of garage – jerry can found and used to fill up ‘Espace’ for holiday trip to Newport, Wales – tank filled for trip – vehicle checked on return – contained red diesel -appellant had forgotten jerry can had heating oil in it – case dismissed- reviewing officer acted reasonably.
[2010] UKFTT 615 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 January 2022; Ref: scu.567566
[2010] UKFTT 572 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 January 2022; Ref: scu.567548
ECJ Judgment – Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Common Customs Tariff – Tariff classification – Combined Nomenclature – Headings 8543, 9018 and 9019 – Laser and ultrasonic appliances and their parts and accessories
C-547/13, [2015] EUECJ C-547/13
Bailii
Regulation (EEC) No 2658/87
European
Customs and Excise
Updated: 20 January 2022; Ref: scu.543881
UTTC EXCISE DUTIES – duty suspended movements of goods – movements not 5 correctly discharged – First-tier allowed appeal of guarantor of movements – Commissioners’ appeal allowed by Upper Tribunal on a casting vote of the presiding member – application by guarantor to set aside Upper Tribunal decision – presiding member duly selected – application dismissed see also: [2011] UKFTT 211 (TC), [2014] UKFTT 829 (TC), [2015] UKUT 625 (TCC)
[2016] UKUT 201 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 20 January 2022; Ref: scu.567349
ECJ (Judgment) Reference for a preliminary ruling – Common Customs Tariff – Combined Nomenclature – Headings 8471 and 8521 – Explanatory notes – Agreement on trade in information technology products – ‘Screenplays’
ECLI:EU:C:2016:556, [2016] EUECJ C-97/15
Bailii
European
Customs and Excise
Updated: 19 January 2022; Ref: scu.566908
Excise duty – seizure of tobacco and vehicle – vehicle restored – appellant’s claim for compensation and complaints about the respondent – application for strike out on the basis of no jurisdiction – granted
[2016] UKFTT 447 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 19 January 2022; Ref: scu.566710
Customs duty. Whether a solution of ammonium sulphide (also known as diammonium sulphide) 15% in water (a food flavouring) should be classified in heading 28309085 (attracting 5% duty) or in heading 33021090 (attracting nil duty) in the Schedule of Customs Duties in Part Two of Annex I to Council Regulation (EEC) 2658/87. Sportex GmbH and Co. v Oberfinanzdirektion Hamburg [1988] EUECJ R-253/87, [1988] ECR 3351, [1988] ECR III-3351, [1988] EUECJ R-253/87 considered.
Held: (1) Neither heading provides a more specific description of the product than the other for the purposes of rule 3(a) of the General Rules of Interpretation in Part A of Section 1 of Part One of Annex I to Council Regulation (EEC) 2658/87. (2) For rule 3(b) of those rules, ammonium sulphide is the material or component which gives the product its essential character. That the ammonium sulphide is not added to, but arises in, the mixture makes no difference. Sportex does not require an imaginary reversal of the manufacturing process to extract back out the component in question. (3) The product is therefore to be classified in heading 28309085 and is subject to 5% duty.
[2021] UKFTT 400 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 18 January 2022; Ref: scu.669735
(Order) Application for interim relief – Customs territory of the Union – Regulation (EU) 2019/474 – Directive (EU) 2019/475 – Inclusion of the municipality of Campione d’Italia and the Italian waters of Lake Lugano – Request for provisional measures – Inadmissibility manifesto of the main action – Inadmissibility
T-326/19, [2020] EUECJ T-326/19_CO
Bailii
European
Customs and Excise
Updated: 18 January 2022; Ref: scu.654779
Rate of penalty – Reasonableness of review decision – Duties of operators – Adequacy of anti-smuggling precautions – appeal dismissed
[2021] UKFTT 342 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 18 January 2022; Ref: scu.669747
ECJ (Judgment) Reference for a preliminary ruling – Taxation – General arrangements governing excise duty – Directive 92/12/EEC – Manufactured tobacco moving under an excise duty suspension arrangement – Liability of the authorised warehousekeeper – Whether Member States may make the authorised warehousekeeper jointly and severally liable for the payment of sums corresponding to the financial penalties imposed on those engaged in smuggling – Principles of proportionality and legal certainty
C-81/15, [2016] EUECJ C-81/15, ECLI:EU:C:2016:398
Bailii
Directive 92/12/EEC
European, Customs and Excise
Updated: 17 January 2022; Ref: scu.565142
Excise duty and customs duty – civil evasion penalty – appellant entering green channel with 24 kg of shisha tobacco – whether dishonest conduct – yes – appeal dismissed
[2016] UKFTT 407 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 17 January 2022; Ref: scu.565776
FTTTx EXCISE DUTY – restoration – vehicle and trailer seized with goods belonging to another – refusal to restore vehicle and trailer – whether sufficient evidence that rented to driver – whether owner aware of adaptations – whether hardship resulting from seizure exceptional – held, insufficient evidence to demonstrate that Border Force decision unreasonable – appeal dismissed
[2016] UKFTT 422 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 17 January 2022; Ref: scu.565779
ECJ (Judgment) Reference for a preliminary ruling – Customs union – Common Customs Tariff – Value for customs purposes – Determination of the Customs value – Transaction value – Price actually paid – Doubts based on the veracity of the declared price – Declared price lower than the price paid in respect of other transactions relating to similar goods
ECLI:EU:C:2016:455, [2016] EUECJ C-291/15
Bailii
European
Customs and Excise
Updated: 17 January 2022; Ref: scu.565605
ECJ (Judgment) Reference for a preliminary ruling – Common Customs Tariff – Tariff classification – Combined Nomenclature – Section XVII – Vehicles – Chapter 87 – Vehicles other than railway or tramway rolling stock, and parts and accessories thereof – Headings 8703 and 8713 – Vehicles with battery-powered electric motors – Definition of ‘disabled persons’
[2016] EUECJ C-198/15, ECLI:EU:C:2016:362
Bailii
European
Customs and Excise
Updated: 17 January 2022; Ref: scu.564884
ECJ (Judgment) – Reference for a preliminary ruling – Common Customs Tariff – Tariff classification – Combined Nomenclature – Heading 2711 – Petroleum gases and other gaseous hydrocarbons – Material giving the essential character – Liquefied petroleum gas
C. Toader, P
C-286/15, [2016] EUECJ C-286/15
Bailii
European, Customs and Excise
Updated: 17 January 2022; Ref: scu.564888
FTTTx 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
[2016] UKFTT 347 TC
Bailii
Finance Act 2003 25(1)
England and Wales
Customs and Excise
Updated: 17 January 2022; Ref: scu.564840
FTTTx 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
[2016] UKFTT 334 TC
Bailii
England and Wales
Customs and Excise
Updated: 17 January 2022; Ref: scu.564839
ECJ (Judgment) Reference for a preliminary ruling – Common Customs Tariff – Classification of goods – Regulation (EEC) No 2658/87 – Combined Nomenclature – Heading 8710 and Subheading 9305 91 00 – Note 3 to Section XVII and point (c) of note 1 to Chapter 93 – Tanks and other armoured fighting vehicles – Military weapons – Classification of a turret system
C-262/15, [2016] EUECJ C-262/15, ECLI:EU:C:2016:365
Bailii
European, Customs and Excise
Updated: 17 January 2022; Ref: scu.564877
FTTTX EXCISE DUTY – penalty for dishonest evasion – appellant attempting to take through green channel 15,000 cigarettes from outside EU – test of dishonesty to be applied – whether appellant’s conduct dishonest: yes — reduction for disclosure and cooperation increased – whether penalty correctly calculated: penalty reduced by reference to evidence of UK selling price.
[2016] UKFTT 341 TC
Bailii
England and Wales
Customs and Excise
Updated: 17 January 2022; Ref: scu.564838
FTTTx EXCISE DUTY – penalties – Finance Act 1994, section 8 and Finance Act 2003, section 25 – importing cigarettes without payment of duty – dishonestly seeking to evade duty – appeal dismissed
[2016] UKFTT 307 TC
Bailii
inance Act 1994 8, inance Act 2003 25
England and Wales
Customs and Excise
Updated: 16 January 2022; Ref: scu.564361
FTTTx EXCISE DUTY -conditions imposed on WOWGR – first appellant in breach – whether UK legislation under which conditions imposed authorised by EU Directive – whether conditions in breach of TFEU – whether conditions proportionate – ex parte Lumsdon considered – question to be referred to CJEU – appeal dismissed in part
[2016] UKFTT 286 TC
Bailii
England and Wales
Customs and Excise
Updated: 16 January 2022; Ref: scu.564356
FTTTx CUSTOMS DUTY – Customs tariff classification – Combined Nomenclature – classification of defatted soy and tapioca pellets for the production of ‘popped’ snacks-application of General Interpretation Rules
[2016] UKFTT 304 TC
Bailii
England and Wales
Customs and Excise
Updated: 16 January 2022; Ref: scu.564364
FTTTx CUSTOMS DUTY – Classification – Combined Nomenclature – Plastic bags used for pet food packing / packaging – Whether appropriate to headings 3923 or 4911 – Appropriate subheading – Tribunal’s jurisdiction and burden of proof
[2016] UKFTT 284 TC
Bailii
England and Wales
Customs and Excise
Updated: 16 January 2022; Ref: scu.564354
CIVIL EVASION PENALTY – Importation of cigarettes – appeal dismissed
[2016] UKFTT 292 TC
Bailii
England and Wales
Customs and Excise
Updated: 16 January 2022; Ref: scu.564338
FTTTx EXCISE DUTY – conditions imposed on WOWGR – first appellant in breach – whether UK legislation under which conditions imposed authorised by EU Directive – whether conditions in breach of TFEU – whether conditions proportionate – ex parte Lumsdon considered – question to be referred to CJEU – appeal dismissed in part
[2016] UKFTT 279 TC
Bailii
England and Wales
Customs and Excise
Updated: 16 January 2022; Ref: scu.564345
EXCISE DUTY – application to strike out grounds of appeal – Tribunal’s jurisdiction – deeming provisions of paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979
[2016] UKFTT 288 TC
Bailii
Customs and Excise Management Act 1979
England and Wales
Customs and Excise
Updated: 16 January 2022; Ref: scu.564352
ECJ (Judgment) References for a preliminary ruling – Common Customs Tariff – Classification for customs purposes – Combined Nomenclature – Tariff heading 2206 – Tariff heading 2208 – Alcoholic beverages obtained through fermentation followed by purification – Addition of additives to alcoholic beverages obtained through fermentation followed by purification – Beverages which have lost the properties of beverages falling under tariff heading 2206
C-532/14, [2016] EUECJ C-532/14, ECLI:EU:C:2016:337
Bailii
European, Customs and Excise
Updated: 15 January 2022; Ref: scu.563410
(Judgment) Reference for a preliminary ruling – Common Customs Tariff – Combined Nomenclature – Tariff classification – Heading 8901 – Body of vessels – Maritime navigation – Vessels designed to hold the high seas – Concept
C-192/19, [2020] EUECJ C-192/19, ECLI: EU: C: 2020: 194
Bailii
European
Customs and Excise
Updated: 14 January 2022; Ref: scu.654925