FTTTx (Customs Duty : Reliefs) CUSTOMS DUTY AND VALUE ADDED TAX – inward processing relief – importation of car for repair – whether or not shipping agent had authority to designate appellant as person responsible – held not – car not re-exported within 6 months – satisfactory bill of discharge not provided within required period – whether or not appellant was obviously negligent for the purposes of article 859 of European Commission Regulation (EEC) No 2454/93 – held not – appeal allowed
[2016] UKFTT 538 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 22 January 2022; Ref: scu.568996