CUSTOMS DUTY – transaction values – section 21 VATA 1994 – amount of duty in issue – goods imported by appellant for himself and a third party – liability of declarant for duty – Article 201(3) Commission Regulation 2454/93 – appeal dismissed
Citations:
[2012] UKFTT 248 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 24 July 2022; Ref: scu.462685