Export of Vodka Under Suspension –
Export of vodka under suspension – consignment never arrived at destination – application of Article 10 Council Directive 2008/118/EC and Regulations 80 and 81 Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – whether guarantor liable for movement irregularity – yes
[2021] UKFTT 195 (TC)
Bailii
England and Wales
Updated: 23 July 2021; Ref: scu.663726 br>