CUSTOMS DUTIES – specialised aluminium wire used in manufacture of semiconductors, printed circuits and similar devices – whether within CN heading 7605 (aluminium wire) or 8541 (diodes, transistors etc) – appeal against BTI in heading 7605 – whether BTI correct – yes – appeal dismissed

[2016] UKFTT 268 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 14 January 2022; Ref: scu.562859

Customs Duty – Combined Nomenclature -Binding Tariff Information -cardiotocography belts -correct classification -objective characterisation – relevance of intended purpose -part or accessory – held – objective characterisation as textile -intended purpose not inherent-not part or accessory-appeal dismissed.

[2016] UKFTT 259 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 14 January 2022; Ref: scu.562857

CUSTOMS DUTY – restoration application – carrier contracted to transport car mats-load consisted of raw tobacco-carrier and driver not complicit in smuggling attempt-restoration agreed for a fee-whether fee should be charged-amount of fee

[2016] UKFTT 238 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 14 January 2022; Ref: scu.562860

Appeal against assessment to excise duty – whether assessment lawfully raised – whether review decision upholding assessment is reasonable

[2011] UKFTT 335 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 14 January 2022; Ref: scu.443035

(Judgment) Reference for a preliminary ruling – Customs Union and Common Customs Tariff – Regulation (EC) No 1234/2007 – Regulation (EC) No 1484/95 – Importation of frozen poultry meat originating in Brazil – Post-clearance recovery of additional import duties – Verification mechanism – Method of calculating additional duties

C-160/18, [2020] EUECJ C-160/18, ECLI: EU: C: 2020: 190, [2019] EUECJ C-160/18_O
Bailii, Bailii
European

Customs and Excise

Updated: 13 January 2022; Ref: scu.654954

ECJ (Judgment) Reference for a preliminary ruling – Dumping – Implementing Regulation (EU) No 412/2013 – Validity – Imports of ceramic tableware and kitchenware originating in China – Product concerned – Product under consideration – Obligation to state reasons

[2016] EUECJ C-232/14, ECLI:EU:C:2016:180
Bailii
Regulation (EU) No 412/201
European

Customs and Excise

Updated: 13 January 2022; Ref: scu.561962

(Judgment) Reference for a preliminary ruling – Customs Union and Common Customs Tariff – Community Customs Code – Tariff Preferences – Regulation (EEC) No 2454/93 – Article 74(1) – Products originating from a beneficiary country – Transport – Consignments composed of a mixture of crude palm kernel oil originating in several countries benefiting from the same preferential treatment

C-294/14, [2016] EUECJ C-294/14, ECLI:EU:C:2016:210
Bailii
European

Customs and Excise

Updated: 13 January 2022; Ref: scu.561970

FTTTx EXCISE DUTY – seizure and condemnation of imported cigarettes and vehicle – cigarettes and vehicle deemed condemned as forfeit – request for restoration of vehicle and cigarettes refused – duty assessed and penalties imposed – no appeal against assessment for duty and penalty – appeal against refusal to restore the vehicle and the cigarettes – whether decision to refuse restoration reasonable – whether exceptional circumstances justifying restoration – no – whether refusal to restore disproportionate in light of seizure of cigarettes vehicle and assessment to duty and penalty – no – appeal dismissed

[2016] UKFTT 193 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 13 January 2022; Ref: scu.561920

[2016] UKFTT 175 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 13 January 2022; Ref: scu.561875

[2016] UKFTT 213 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 13 January 2022; Ref: scu.561877

[2016] UKFTT 164 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 13 January 2022; Ref: scu.561870

Excise Duty – Seizure of 600kgs of unprocessed tobacco – Seizure of vehicle – Whether decision to refuse restoration reasonable – Yes – Appeal dismissed

[2012] UKFTT 527 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 13 January 2022; Ref: scu.466133

ECJ (Judgment) Reference for a preliminary ruling – Customs Union and Common Customs Tariff – Tariff classification – Combined Nomenclature – Interpretation – General Rules – Rule 3(b) – Definition of ‘goods put up in sets for retail sale’ – Separate packages

C-499/14, [2016] EUECJ C-499/14, ECLI:EU:C:2016:155
Bailii
European

Customs and Excise

Updated: 12 January 2022; Ref: scu.560970

(Judgment) Reference for a preliminary ruling – Common Customs Tariff – Combined Nomenclature – Headings 2304, 2308 and 2309 – Classification of a soya protein concentrate

ECLI:EU:C:2016:133, [2016] EUECJ C-144/15
Bailii
European

Customs and Excise

Updated: 12 January 2022; Ref: scu.560956

Customs Duty – Whether matching brassieres and briefs, imported in separate boxes, but generally presented together for customs purposes, and designed principally to be marketed together as matching items, were ‘Brassiere – in a set made up for retail sale containing a brassiere and a pair of briefs’ – Appeal dismissed

[2013] UKFTT 728 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 12 January 2022; Ref: scu.519633

FTTTX IMPORT DUTY- two post-clearance demands in the sums of andpound;74,361.48 and andpound;2,684.56 respectively- GPS certificates of origins form As either invalid or forgeries -yes- Singapore bills of Lading not substantiated documentation for purposes of the direct transport rule -yes- appeal dismissed -observations on whether ‘ remission of duty’ requested under Article 239 allowable – special situation – yes- no obvious negligence-no.

[2011] UKFTT 726 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 12 January 2022; Ref: scu.449662

Excise Duty Restoration of Goods (See Also Excise Appeal) : Jurisdiction

[2016] UKFTT 109 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 10 January 2022; Ref: scu.560508

FTTTx EXCISE – Restoration of Vehicle – Seizure of appellant’s commercial vehicle – Whether decision not to restore the vehicle was reasonable – No -Appeal allowed – Further review directed

[2016] UKFTT 104 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 10 January 2022; Ref: scu.560227

FTTTx EXCISE – seizure of plants – failure to hold CITES import notification form – refusal to restore – was the decision taken unreasonably? – yes – was the decision disproportionate – yes – appeal allowed and directions given.

[2016] UKFTT 95 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 10 January 2022; Ref: scu.560226

FTTTx Customs and excise- vehicle seizure under s 88 CEMA – restoration appeal under s 16 FA 1994- whether appellant aware of adaptation- decision to require further review

[2016] UKFTT 105 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 10 January 2022; Ref: scu.560224

FTTTx EXCISE – refusal to restore knives – appeal against the refusal of a request to carry out a late statutory review – Section 14A of the Finance Act 1994 – 55 days late – alleged non-receipt of the decision – finding of fact that the decision had been received – appeal dismissed

[2016] UKFTT 94 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 10 January 2022; Ref: scu.560228

‘Where excise duty should have been paid on imported goods, but has not been, those goods are liable to forfeiture under the Customs and Excise Management Act 1979 (‘the 1979 Act’). Where goods are liable to forfeiture HMRC has power to seize or detain them. Once goods have been seized or detained, the owner of the goods has one month to challenge the seizure on the ground that the goods seized are not liable to forfeiture. If no challenge is made then at the end of the month the goods are deemed to have been duly condemned as forfeited. If a challenge is made in time, then HMRC must take proceedings for condemnation in the magistrates’ court or the High Court. If the court finds that the goods were liable to forfeiture it must condemn them to be forfeited. Running alongside these provisions HMRC has a discretionary power to restore to the owner anything ‘forfeited or seized’ under the provisions of the 1979 Act. Where HMRC have decided not to restore the owner of the goods can ask for a review of the decision under the Finance Act 1994 (‘the 1994 Act’) and, if dissatisfied with the review appeal to the First Tier Tribunal (‘the FTT’).
The question on this appeal is whether after goods (a) are deemed to have been duly condemned or (b) have been condemned by the magistrates, an officer of HMRC exercising that discretionary power can or should investigate a claim that the goods were not liable to forfeiture after all. ‘

Sir Terence Etherton Ch, Lewison, Ryder LJJ
[2016] EWCA Civ 90
Bailii
England and Wales

Customs and Excise

Updated: 10 January 2022; Ref: scu.559986

FTTTx CUSTOMS DUTY – Post-Clearance Demand Note – Combined Nomenclature, Chapters 39 and 90; classification of UV eyewear, protective eye shields; whether goods should be classified as spectacles; goggles and the like; yes; appeal allowed

[2016] UKFTT 29 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 10 January 2022; Ref: scu.559888

ECJ Community Customs Code – Articles 213, 233 and 239 – Joint and several liability of several debtors for the same customs debt – Remission of import duties – Extinction of the customs debt – No possibility for a jointly and severally liable debtor to rely on a remission granted to another debtor

[2011] EUECJ C-78/10
Bailii
European
Citing:
Opinion – Berel And Others (Customs Union) ECJ 16-Dec-2010
Opinion – Customs Union – Distribution of import duties – Representation – Solidarity – Possibility of relying on the delivery of a customs debt granted to a joint debtor . .

Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 10 January 2022; Ref: scu.559693

Excise Duty – Seizure of vehicle – Refusal of Restoration – Whether refusal reasonable and proportionate in the circumstances – Yes – Appeal dismissed

[2009] UKFTT 354 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 08 January 2022; Ref: scu.409180

The Court was concerned with the seizure of 35mm cinematograph films on the ground that they were ‘indecent or obscene articles’ for the purposes of the 1876 Act. The prohibited articles were defined by the relevant section: ‘Indecent or obscene prints, paintings, photographs, books, cards, lithographic or other engravings, or any other indecent or obscene articles.’ Lord Widgery CJ with whom Ashforth and Griffiths JJ agreed, observed that the section was a ‘very important means of preventing indecent films from ever reaching the country’. In that context His Lordship held that the film fell within the phrase ‘any other indecent or obscene articles’. His Lordship added: ‘It follows that any article which is indecent may be forfeited under this procedure, and had it been necessary, I would certainly have been prepared to hold that these films are photographs despite the limitations upon their use to which I have already referred.’

Lord Widgery CJ Ashforth and Griffiths JJ
[1972] 1 All ER 993, [1972] 2 QB 28, [1972] 2 WLR 359
Customs Consolidation Act 1876
England and Wales

Customs and Excise

Updated: 08 January 2022; Ref: scu.188824

FTTTx Excise Duty – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 13 – Finance Act 2008, Sch 41 – assessment and penalty in respect of seized goods – whether the appellant driver of the vehicle was ‘making the delivery of’ or ‘holding’ the goods and therefore liable for the assessment – No – appeal allowed

[2015] UKFTT 639 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 08 January 2022; Ref: scu.557186

FTTTX EXCISE D seizure of two ivory figurines D imported without the required permits D CITES D restoration refused D whether or not the refusal was reasonable D failure to take into account delayed receipt of the notice of seizure D failure to consider proportionality D appeal allowed

[2015] UKFTT 664 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 08 January 2022; Ref: scu.557189

Two appeals by way of case stated from decisions of 12 May 2015 of District Judge Barron, sitting in the Magistrates Court at Dover, whereby the judge found that certain goods (raw tobacco) were liable to forfeiture and ordered them to be condemned as forfeited, pursuant to the Customs and Excise Management Act 1979.

McCombe, Ouseley JJ
[2015] EWHC 3665 (Admin)
Bailii
England and Wales

Customs and Excise

Updated: 08 January 2022; Ref: scu.557139

ECJ (Judgment) Reference for a preliminary ruling – Common Customs Tariff – Tariff classification – Combined Nomenclature – Sub-heading 9027 10 10 – Ultraviolet aerodynamic particle sizer spectrometers – Handheld particle counters

C Toader, P
C-183/15, [2015] EUECJ C-183/15, ECLI:EU:C:2015:808
Bailii
European

Customs and Excise

Updated: 08 January 2022; Ref: scu.557040

(Judgment) References for a preliminary ruling – Free movement of goods – Tax provisions – Internal taxation – Customs duties of a fiscal nature – Charges having equivalent effect – Formalities connected with the crossing of frontiers – Article 30 TFEU – Article 110 TFEU – Directive 92/12/EEC – Article 3(3) – Directive 2008/118/EC – Article 1(3) – Not implemented in domestic law – Direct effect – Levying of a tax on motor vehicles at the time of their import into the territory of a Member State -Tax linked to registration and potential putting into circulation of the vehicle – Refusal to refund the tax where the vehicle is not registered

C-402/14, [2015] EUECJ C-402/14
Bailii
TFEU 30 110, Directive 92/12/EEC 3(3), Directive 2008/118/EC 1(3)
European

Customs and Excise

Updated: 08 January 2022; Ref: scu.557043

(Judgment) Dumping – Imports of certain seamless pipes and tubes of iron or steel originating in Russia – Definitive anti-dumping duty – Product concerned

T-108/13, [2015] EUECJ T-108/13, ECLI:EU:T:2015:980
Bailii
European

Customs and Excise

Updated: 08 January 2022; Ref: scu.557044

Excise Duty Tobacco : Hand Rolling

[2015] UKFTT 588 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 07 January 2022; Ref: scu.556413

FTTTx Excise Duty Hydrocarbon Oil – (See Also Excise Restoration of Vehicle) : Other – EXCISE DUTY – Registered dealer in controlled oil – CEMA 1979 s100G -Hydrocarbon Oil (Registered Dealers in Controlled Oil Regulations) 2002 – Revenue Traders (Accounts and Records) Regulations 1992 – removal of approval – whether reasonable – yes – Appeal not allowed

[2015] UKFTT 592 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 07 January 2022; Ref: scu.556403

FTTTx Customs Duty : Classification – Nomenclature – TYPE OF TAX – Customs Duty – Customs classification of animated toy – whether toy was ‘stuffed’ – yes – appeal dismissed

[2015] UKFTT 617 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 07 January 2022; Ref: scu.556408

EXCISE DUTY and CUSTOMS DUTY- civil evasion penalties – s 8 of FA 1994 and s 25 of FA 2003 – dutiable goods abandoned and not taken down the green channel – whether engagement in conduct for evading excise duty – the fact at issue regarding ownership of dutiable goods – the test of dishonesty after Ivey and Genting – whether any penalty reduction due – appeal dismissed

[2018] UKFTT 749 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 05 January 2022; Ref: scu.632470

ECJ Judgment – Non-contractual liability – Dumping – Imports of certain prepared or preserved citrus fruits originating in China – Regulation (EC) No 1355/2008 declared invalid by the Court – Loss allegedly suffered by the applicant following the adoption of the Regulation – Action for damages – Exhaustion of domestic remedies – Admissibility – Sufficiently serious breach of a rule of law conferring rights on individuals – Article 2, paragraph 7 a) of Regulation (EC) No 384/96 [now Article 2, paragraph 7 a) of Regulation (EC) No. 1225/2009] – Duty of care – Causation

T-206/14, [2015] EUECJ T-206/14, ECLI: EU:T:2015:672
Bailii
Regulation (EC) No 1355/2008
European

Customs and Excise

Updated: 04 January 2022; Ref: scu.552747

FTTTx Excise Duty – seizure of vehicles – hardship – whether Border Force decision reasonable – held – Border Force decision reasonable, appeal dismissed.

[2015] UKFTT 443 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 04 January 2022; Ref: scu.552722

FTTTx EXCISE DUTY – restoration of goods – wine held by a supermarket chain without payment of excise duty – review decision refusing restoration set aside by tribunal on appeal – second review decision refusing restoration – whether second review ought to have been conducted on basis of the first tribunal’s findings of fact – application to strike out part of HMRC’s statement of case

[2015] UKFTT 465 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 04 January 2022; Ref: scu.552712

FTTTx EXCISE DUTY – application for registration as an ‘owner’ of excise goods under WOWGR – whether refusal of application unreasonable – no – appeal dismissed

[2015] UKFTT 461 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 04 January 2022; Ref: scu.552714

FTTTx Excise Duty – importation of tobacco products – Appellant convicted of intentional evasion of excise duty and VAT – appeal against assessment – Appeal listed for a pre-trial Review – interim cross application to strike out – whether any reasonable prospect of the Appellant’s case succeeding – No – appeal struck out.

[2015] UKFTT 459 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 04 January 2022; Ref: scu.552711

FTTTx EXCISE DUTY – assessment – whether made in time – yes – appeal dismissed

[2015] UKFTT 441 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 04 January 2022; Ref: scu.552716

FTTTx Excise Duty – whether duty chargeable – whether excise duty point established within UK – whether liability under guarantee established – whether amount of liability limited by the amount of the guarantee – whether the revocation of the Appellants WOWGR licence was reasonable or should be reconsidered.

[2010] UKFTT 156 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 04 January 2022; Ref: scu.422187

(Judgment) Appeal – Customs Union and Common Customs Tariff – Regulation (EU) No 861/2010 – Actions for annulment – Fourth paragraph of Article 263 TFEU – Regulatory act not entailing implementing measures – Release of goods and communication of the amount of the duties – Use of simplified procedures or data-processing techniques

C-552/14, [2015] EUECJ C-552/14, ECLI:EU:C:2015:804
Bailii
European

Customs and Excise

Updated: 04 January 2022; Ref: scu.556992

Kennedy VP LJ, Smith J
[1997] EWHC Admin 907
Bailii
Customs and Excise Management Act 1979 49(1)(b)
England and Wales

Customs and Excise

Updated: 04 January 2022; Ref: scu.137852

FTTTx Excise Duty – importation of tobacco products – evasion of duty – appeal against assessment – whether dishonesty – cross application to strike out – no reasonable prospect of the Appellant’s case succeeding – appeal struck out

[2015] UKFTT 429 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.551998

FTTTx EXCISE DUTY – Excise assessment and excise wrongdoing penalty applied in relation to goods seized from the appellant – Application to strike-out, on both mandatory and discretionary basis – Rule 8(2)(a) – Want of jurisdiction – HMRC v Nicholas Race [2014] UKUT 0331 (TCC) considered – Assessment arguably ‘otherwise deficient – Rule 8(3)(c) – ‘Reasonable prospect of success’ – Triable issues of fact and law identified – Application dismissed

[2015] UKFTT 426 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.552000

FTTTx EXCISE DUTY – assessments for duty and penalties in relation to excise goods seized from the appellant – jurisdiction of the tribunal-Jones, Race, Swain v Hillman and Three Rivers considered – application to strike out appeals – application granted in respect of the duty appeal – application rejected in respect of the penalty appeal – directions given

[2015] UKFTT 423 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.551999

FTTTx EXCISE DUTIES – application by motor fuel retailer for approval for duty deferment – retailer required duty deferment account number to be able to negotiate duty deferment supply agreement with suppliers – application refused by HMRC as retailer did not own fuel in a tax warehouse nor were there arrangements for it to purchase such fuel – refusal upheld on review – was refusal of application reasonable – no – further review ordered – regulations 4 and 9 of the Excise Duties (Deferred Payment) Regulations 1992 (SI 1992/3152)

[2015] UKFTT 427 (TC)
Bailii
Excise Duties (Deferred Payment) Regulations 1992
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.551995

FTTTx Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Conditions – Excise Duty – Hydrocarbon Oil Duty – forfeiture of truck with red diesel in tank – whether decision to restore subject to payment of amount representing civil penalties was unreasonable- whether penalties under section 13 HODA would have been exigible – whether someone other than owner in possession

[2015] UKFTT 384 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.551559

FTTTx Customs Duty : CUSTOMS DUTY – VAT – EXCISE DUTY – civil evasion penalties – whether the civil or criminal standard of proof applies – consideration of the case law – held, the civil standard applied – whether FA 2008, s 8 continues to apply to excise penalties – the test for dishonesty in civil cases – whether appellant dishonest – held, yes – error in HMRC demand notice – excise duty penalty incorrectly increased – statutory deeming rule as applied to import VAT penalty – whether import VAT penalty deemed to be a customs duty penalty – whether Tribunal has the jurisdiction to increase the customs duty penalty – held, yes – exercise of Tribunal discretion – appeal dismissed and penalty amount upheld

[2015] UKFTT 380 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.551547

FTTTx Excise Duty Restoration of Goods (See Also Excise Appeal) : Own Use – EXCISE DUTY – alcohol brought into UK by courier for owner – alcohol seized – condemnation proceedings not started – restoration for a fee.
Held: (1) the issue of ‘own use’ was open to the tribunal – Jones distinguished, (2) the alcohol was for own use but was liable to duty and legally seized; the(3) the officer’s written decision on review was unreasonable, but (4) it appeared that the decision actually made was different from the written one, and that actual decision was not unreasonable. Directions made.

[2015] UKFTT 402 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.551539

FTTTx Customs Duty : seizure of wedding jewellery – reasonableness of decision to refuse restoration

[2015] UKFTT 377 (TC)
Bailii
Travellers Allowance Order 1994
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.551546

Customs Duty – seizure of wedding jewellery – reasonableness of decision to refuse restoration

[2015] UKFTT 403 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.551533

FTTTx CUSTOMS DUTY – classification – ‘mini-tennis rackets’ whether classifiable as ‘lawn-tennis rackets’ under code 9506.5100 or ‘other tennis rackets’ under code 9506.5900 – held on the evidence that mini-tennis was a game in its own right and not a miniature version of lawn-tennis and that the objective characteristics and properties of the mini-tennis rackets in issue were not those of lawn-tennis rackets – application of GRI 3(a) indicated that the correct classification was 9506.5900 – appeal allowed

[2015] UKFTT 368 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.551527

FTTTx Excise Duty – hand-rolling tobacco – seizure as UK duty unpaid – whether assessment out-of-time – No – Section 12(1A) FA 1994 – Appeal dismissed

[2015] UKFTT 374 (TC)
Bailii
England and Wales
Citing:
Cited – Pegasus Birds Ltd v H M Customs and Excise Admn 27-Nov-1998
The Excise Commissioners eventually issued an assessment to VAT in 1997 for 1993 after commencing their investigations in 1993.
Held: Section 73 did not operate as a full bar to the Commissioners making an assessment after the one year where . .

Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 03 January 2022; Ref: scu.551525

FTTTx EXCISE DUTY – application for approval of ‘general storage and distribution warehouse’ – level of premises guarantee – requirement for minimum premises guarantee for new applicants of andpound;250,000 – whether unreasonable – no- appeal dismissed

[2015] UKFTT 388 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.551517

FTTTx EXCISE DUTY – assessment to excise duty following the seizure of goods on their being brought into the UK from an EU Member State – whether the appeal should be struck out following Jones and Another v HMRC and Nicholas Race v HMRC – HMRC’s application for strike-out refused and Directions given to enable the appellant to amend his grounds of appeal if so advised

[2015] UKFTT 371 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.551523

[1997] EWHC Admin 903
Customs and Excise Management Act 1979 170(2)
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.137848

FTTTx EXCISE DUTY – assessment to excise duty and a non-deliberate wrongdoing penalty following the seizure of goods on their being brought into the UK from an EU Member State – whether the appeal should be struck out following Jones and Another v HMRC and Nicholas Race v HMRC – HMRC’s application for strike-out refused and Directions given to enable the appellant to amend his grounds of appeal if so advised

[2015] UKFTT 362 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.550633

FTTTx Excise Duty – importation of tobacco products – evasion of duty – appeal against assessment – whether dishonesty – cross application to strike out – no reasonable prospect of the Appellant’s case succeeding – appeal struck out

[2015] UKFTT 360 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.550630

FTTTx EXCISE DUTY – tobacco products seized – deemed forfeiture – duty and penalty appealed – hardship application – procedural non-compliance – Rule 8(3)(c) of Tribunal Rules – no prospect of appeal succeeding – special circumstances for penalty reduction – no – strike out application granted

[2015] UKFTT 365 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 03 January 2022; Ref: scu.550628

FTTTx EXCISE DUTY – seizure of vehicle – whether decision not to restore was unreasonable – no – appeal dismissed

[2015] UKFTT 348 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 02 January 2022; Ref: scu.550574

FTTTx EXCISE DUTY – assessment to excise duty and a non-deliberate wrongdoing penalty following the seizure of goods on their being brought into the UK from an EU Member State – whether the appeal should be struck out following Jones and Another v HMRC and Nicholas Race v HMRC – HMRC’s application for strike-out refused and Directions given to enable the appellant to amend his grounds of appeal if so advised

[2015] UKFTT 349 (TC)
Bailii
England and Wales
Citing:
Cited – 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 . .
Cited – Revenue and Customs v Race UTTC 15-Jul-2014
UTTC EXCISE DUTY – assessment in relation to excise goods seized from respondent – appeal from refusal to strike out statutory appeal – appeal allowed in part – ground of appeal struck out in part – application . .

Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 02 January 2022; Ref: scu.550572

FTTTx Customs Duty : Classification – Nomenclature – 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 tie-breaker -appeal dismissed

[2015] UKFTT 340 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 02 January 2022; Ref: scu.550561

FTTTx Excise Duty – Beer : Assessment – Excise Duty – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 13 – Finance Act 2008, Sch 41 – assessment and penalty in respect of seized goods – whether the Appellant driver of the vehicle was ‘holding’ the goods and therefore liable for the assessment – yes – appeal dismissed

[2015] UKFTT 356 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 02 January 2022; Ref: scu.550566

FTTTx Excise Duty Tobacco : Hand Rolling – Excise duty – importation of tobacco products – appeal against assessment – cross application to strike out – whether any reasonable prospect of the Appellant’s case succeeding – no – whether the Tribunal has jurisdiction to hear an appeal against the assessment – no – appeal struck out

[2015] UKFTT 350 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 02 January 2022; Ref: scu.550571

FTTTX CUSTOMS DUTY – Combined Nomenclature – Preserved diced papaya classified under heading 2006 as ‘preserved by sugar’ – Whether it should have been classified under residual heading 2008 – Insufficient evidence adduced by appellant to displace burden of proof – Appeal dismissed

[2015] UKFTT 338 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 02 January 2022; Ref: scu.550302

FTTTx Excise Duty Suspension : Excise Duty Suspension – EXCISE DUTY – diversion – goods leaving duty suspension arrangements – Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 – whether appellant as haulier caused goods to reach excise duty point – joint and several liability – procedure – whether stay of proceedings prevented a fair hearing or amounted to an abuse of process – appeal dismissed

[2015] UKFTT 336 (TC)
Bailii
Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
England and Wales

Customs and Excise

Updated: 02 January 2022; Ref: scu.550301

FTTTx Customs Duty – imports of cotton goods classified as duty free ‘cotton combed or carded’- whether the goods should have been correctly classified as ‘knitted or crocheted fabrics’ subject to 8% customs duty – yes – whether Appellant entitled to a waiver of customs duty under Article 220(2)(b) of Regulation (EEC) No 2913/92 because of an error on the part of the customs authorities which could not reasonably have been detected by the Appellant – no – appeal dismissed

[2015] UKFTT 319 (TC)
Bailii
Regulation (EEC) No 2913/92 220(2)(b)
England and Wales

Customs and Excise

Updated: 02 January 2022; Ref: scu.550286

FTTTX Excise Duty Tobacco : Hand Rolling – Excise Duty – importation of tobacco products – appeal against assessment – – cross application to strike out – whether any reasonable prospect of the Appellant’s case succeeding – no – whether the Tribunal had jurisdiction to hear an appeal against the assessment – no – appeal struck out.

[2015] UKFTT 333 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 02 January 2022; Ref: scu.550299

FTTTx EXCISE DUTY – seizure of two vehicles – whether decision to refuse restoration reasonable – appeal allowed in part

[2015] UKFTT 298 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 02 January 2022; Ref: scu.550270