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
 UKFTT 720 (TC)
Customs & Excise Management Act 1979 167
England and Wales
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 . .
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This appeal concerns the meaning and effect of a short, innocent-sounding, phrase in article 221(4) of the (now superseded) Customs Code of the EU, contained in Council Regulation (EEC) No 2913/92 .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.519601