Cust CUSTOMS DUTIES – importations of motor cars from Japan to United Kingdom – sale by Japanese manufacturer to associated intermediary company – onward sale by intermediary to distribution company in each Member State – sale by distribution company to retail customer before entry of car into Community territory – car entered, or purportedly entered, by retail customer – whether value for customs duty purposes to be fixed by reference to first transaction value – Customs Code art 29, Implementing Regulations, art 147
VALUE ADDED TAX – value of importation fixed by reference to value for customs duty purposes – Sixth Directive art 11B(1) – whether scheme for effecting sale to final consumer before importation designed to reduce incidence of VAT abusive – yes – execution of scheme also failed on facts – appeal dismissed in substance
Citations:
[2007] UKVAT-Customs C00236
Links:
Customs and Excise, VAT
Updated: 18 July 2022; Ref: scu.271422