Loudwater Trade and Finance Ltd v Revenue and Customs: FTTTx 10 Jan 2012

Customs duty – inward processing relief – failure to respect time limits for re-export – whether ‘obvious negligence’ or ‘special situation’ – whether representative ‘direct’ or ‘indirect’ – import entry format – Customs Code – Articles 4, 5, 59, 64, 118, 204 and 239 of Regulation 2913/92 and Articles 199, 200, 205, 222-224, 859, 860, 899 and 905 of Regulation 2454/93 – appeal dismissed

Citations:

[2012] UKFTT 37 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 23 June 2022; Ref: scu.450813