References: [2013] UKUT 223 (TCC)
Links: Bailii
Coram: Newey J
UTTC IMPORT DUTY – customs value – Articles 29 and 32 of Community Customs Code (Regulation 2913/92).
Statutes: Council Regulation (EEC) No 2913/92 29(3)
This case cites:
- Appeal from – Asda Stores Ltd -v- Revenue & Customs FTTTx (Bailii, [2012] UKFTT 351 (TC))
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 (R-183/85, Bailii, [1986] EUECJ R-183/85)
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 . .
This case is cited by:
- At UTTC – Asda Stores Ltd -v- Revenue and Customs CA (Bailii, [2014] EWCA Civ 317)
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 . .