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.
Judges:
Lewison, Newey LJJ, Henry Carr J
Citations:
[2018] EWCA Civ 2401, [2018] WLR(D) 670, [2019] 1 WLR 2841
Links:
Statutes:
Council Regulation (EEC) No 2913/92
Jurisdiction:
England and Wales
Citing:
At FTTTx – FMX 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 UTTC – Revenue 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 from – FMX Food Merchants Import Export Co Ltd v Revenue and Customs SC 29-Jan-2020
This appeal concerns the meaning and effect of the phrase ‘Customs Debt’ in article 221(4) of the former Customs Code of the EU, contained in Council Regulation (EEC) No 2913/92. Customs duties may be due under ‘post-clearance demands’ and the Court . .
Lists of cited by and citing cases may be incomplete.
European, Customs and Excise
Updated: 07 October 2022; Ref: scu.628681