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 time it was committed, was liable to give rise to criminal court proceedings – yes – whether the amount of the debt could be communicated to the debtor more than three years after the debt was incurred – no express provisions in UK law for extension of three year period – whether three year time limit applies or not – Article 221 of Customs Code and section 167 Customs and Excise Management Act 1979 – held no valid provisions in UK law providing extension to three year period – three year period therefore applies – appeal allowed
Citations:
[2013] UKFTT 720 (TC)
Links:
Statutes:
Customs & Excise Management Act 1979 167
Jurisdiction:
England and Wales
Citing:
See Also – FMX Food Merchants Import Export Co Ltd v Revenue and Customs FTTTx 21-Dec-2010
FTTTx ANTI-DUMPING DUTY – post clearance demand note – fraudulent declaration of country of origin – remission of duty – error by customs authorities – no – good faith of importer – no – appeal dismissed . .
Cited by:
Appeal from – 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 . .
At FTTTx – 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 . .
At FTTTx – 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.
Customs and Excise
Updated: 07 October 2022; Ref: scu.519601
