SIR Fabrics Ltd v Revenue and Customs: FTTTx 25 Jun 2015

FTTTx Customs Duty – imports of cotton goods classified as duty free ‘cotton combed or carded’- whether the goods should have been correctly classified as ‘knitted or crocheted fabrics’ subject to 8% customs duty – yes – whether Appellant entitled to a waiver of customs duty under Article 220(2)(b) of Regulation (EEC) No 2913/92 because of an error on the part of the customs authorities which could not reasonably have been detected by the Appellant – no – appeal dismissed

[2015] UKFTT 319 (TC)
Bailii
Regulation (EEC) No 2913/92 220(2)(b)
England and Wales

Customs and Excise

Updated: 02 January 2022; Ref: scu.550286