Cyproveg Ltd and Others v Revenue and Customs (Customs Duty : Origin, Certificates of): FTTTx 18 Sep 2018

CUSTOMS DUTY – Importation of garlic – shipped to United Kingdom from Sri Lanka – Whether garlic originated in China or India – Whether Article 220 criteria met for waiver of any customs debt – Whether entitlement for repayment or remission of duty – Appeal dismissed

Citations:

[2018] UKFTT 538 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 25 October 2022; Ref: scu.632293