FMX Food Merchants Import Export Co Ltd v HM Revenue and Customs: CA 30 Oct 2018

Post-clearance demand for customs duty almost seven years after the taxpayer had imported garlic into the United Kingdom, which had been falsely declared to be of a certain origin, and just under four years after the customs became aware of the fraud.
Lewison, Newey LJJ, Henry Carr J
[2018] EWCA Civ 2401, [2018] WLR(D) 670, [2019] 1 WLR 2841
Bailii, WLRD
Council Regulation (EEC) No 2913/92
England and Wales
At FTTTxFMX Food Merchants Ltd v Revenue and Customs FTTTx 29-Nov-2013
FTTTx Customs duty – import of Chinese garlic, falsely declared as Cambodian in origin – late issue of post-clearance demand note for unpaid duty – whether the customs debt was the result of an act which, at the . .
At UTTCRevenue and Customs v FMX Food Merchants Import Export Co Ltd UTTC 10-Dec-2015
Customs Duty – import of Chinese garlic falsely declared as Cambodian origin – Customs Code Art 221 – customs debt resulting from a criminal act – post clearance demand issued after expiry of the three year period – no express provisions in UK law . .

Cited by:
Appeal fromFMX Food Merchants Import Export Co Ltd v Revenue and Customs SC 29-Jan-2020
This appeal concerns the meaning and effect of a short, innocent-sounding, phrase in article 221(4) of the (now superseded) Customs Code of the EU, contained in Council Regulation (EEC) No 2913/92 . .

These lists may be incomplete.
Updated: 25 March 2021; Ref: scu.628681