Import duty underpaid for Customs error is recoverable unless the mistake was undiscoverable by the trader acting in good faith.
Citations:
Times 29-Jul-1997, Gazette 16-Jul-1997, [1997] EWHC Admin 614
Links:
Statutes:
Council Regulation 2913/92 (OJ 1992 L302/1)
VAT, VAT, Customs and Excise
Updated: 26 May 2022; Ref: scu.137559
