Skillbond Direct Ltd v Revenue and Customs: FTTTx 1 Aug 2012

Customs Duty – Import of product from Liechtenstein – Supplier’s invoice indicated that the nil preferential rate of duty was appropriate to the goods – Invoice constituting the ‘proof of origin’ – Failure by the forwarding agent to indicate on the ‘simplified’ electronic filing details submitted to HMRC that preference was available such that duty was in fact paid – four month period for which the proof of origin remained valid – whether the entry of the goods for customs purposes (albeit incorrectly) enabled it to be said that the proof of origin had been submitted within the four-month period – Whether a repayment claim could be made under Article 236 of the Customs Code, or whether the liberty of HMRC to amend incorrect declarations under Article 78, possibly coupled with a claim under Article 236 nevertheless enabled the Appellant to recover duty unnecessarily paid in the periods more than four months prior to the actual late submission of the proofs of origin – Appeal dismissed
[2012] UKFTT 488 (TC)
England and Wales

Updated: 23 April 2021; Ref: scu.466128