UTTC IMPORT DUTY – customs value – Articles 29 and 32 of Community Customs Code (Regulation 2913/92).
Judges:
Newey J
Citations:
[2013] UKUT 223 (TCC)
Links:
Statutes:
Council Regulation (EEC) No 2913/92 29(3)
Jurisdiction:
England and Wales
Citing:
Appeal from – Asda Stores Ltd v Revenue and Customs FTTTx 3-May-2012
FTTTx IMPORT DUTY – customs value – clothing imported together with hangers etc -hangers supplied to overseas supplier of clothing by separate overseas hanger supplier nominated by UK importer – price for hangers . .
Cited – Hauptzollamt Itzehoe v HJ Repenning Gmbh ECJ 12-Jun-1986
ECJ Article 3(1) of Council Regulation No 1224/80 on the valuation of goods for customs purposes must be interpreted as meaning that where goods bought free of defects are damaged before being released for free . .
Cited by:
At UTTC – Asda Stores Ltd v Revenue and Customs CA 27-Mar-2014
The appellant imported clothing manufactured outside the EU, along with hangers supplied by a third party. The manufacturers were re-imbursed the cost of acquiring the hangers, but the appellants had agreed an inflated price with the hanger . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise, European
Updated: 27 March 2022; Ref: scu.510297
