Revenue and Customs v Caithness Creels Ltd: UTTC 5 Mar 2014

CUSTOMS DUTIES – duty suspension – shipwork end-use relief – imported goods used in manufacture of lobster creels subsequently supplied for equipping fishing vessels – refusal of renewal of authorisation – whether processing of imported goods in the course of manufacture of creels excluded the goods from end-use relief – Council Regulation 2658/87/EEC, Annex I, Part One, Section II.A.1

[2014] UKUT 97 (TCC)
Bailii
England and Wales

Customs and Excise

Updated: 03 December 2021; Ref: scu.525877