VDT CUSTOMS DUTY – Tariff classification – Uncooked peppered turkey – Whether seasoned within Add Note 6(a) to CN Chap 16 – Naked eye and taste tests – Verification outsourced by Customs – No written instructions as to interpretation of Note 6(a) and content of reports – Reclassification and demands based solely on reports – Irregularities in verification – No close co-ordination within Code Art 13.3 – No verification with Art 71.2 – Outcome possibly different without irregularities – Community Customs Code (Council Reg (EEC) No.2913/92) Art 13.3, 37, 69.2 and 71.2 – Post-clearance demands quashed – Appeals allowed
Citations:
[2008] UKVAT-Customs C00255
Links:
Customs and Excise
Updated: 18 July 2022; Ref: scu.271439