CUSTOMS DUTY – On clearance of goods on importation no claim for preferential treatment indicated to HMRC even though the goods qualified for preferential treatment under Decision 1/95 of the EC-Turkey Association Council (‘the Basic Decision’) – On the contrary by mistake no preferential treatment was claimed by the Appellant and full duty on importation was paid – On application for repayment being made by the Appellant, part of the claim for repayment was refused on the grounds inter alia that A.TR movement certificates had not been submitted within 4 months of their date of issue (as required by art. 8(1) of Decision 1/2006 of the EC-Turkey Customs Cooperation Committee (‘the Implementing Decision’)) and that the goods had not been submitted within the said period of 4 months so that belated presentation of A.TR movement certificates could not be accepted by HMRC pursuant to art. 8(3) of the Implementing Decision – Appellant appealed contending inter alia that on a proper interpretation of art. 8(1) of the Implementing Decision the A.TR movement certificates, which had been held by the Appellant at the time the goods went through clearance, had been ‘submitted’ and that on a proper interpretation of art. 8(3) of the Implementing Decision the goods had been ‘submitted’ within the said period of 4 months – held that on a proper interpretation of art. 8(1) of the Implementing Decision the A.TR movement certificates had not been ‘submitted’ at the time the goods went through clearance and that on a proper interpretation of art. 8(3) of the Implementing Decision the goods had not been ‘submitted’ within the said period of 4 months – These points taken as preliminary issues pursuant to an earlier Direction of the Tribunal – Preliminary issues decided against the Appellant
Citations:
[2010] UKFTT 413 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 05 June 2022; Ref: scu.426547