Pavly Limited v Revenue and Customs (Customs Duties : Post-Clearance Demand): FTTTx 22 Apr 2020

CUSTOMS DUTIES – post-clearance demand – goods processed using generalised system for preferences – appellant acting as importer – import declarations submitted by appellant invalid – invalid Form A – Customs Code – whether appellant liable for payment of duty and VAT – yes – appeal dismissed

Citations:

[2020] UKFTT 194 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 30 January 2022; Ref: scu.651585