FTTTx Excise Duty – Importation of flavoured ciders from Lithuania – flavoured ciders ranked as ‘made-wine’ rather than ‘cider’ for excise duty purposes, so attracting duty at the rate of andpound;107.36 per Hectolitre rather than andpound;37.68 per Hectolitre – whether the Appellant had any legitimate ground for escaping the liability for the additional duty from andpound;37.68 to andpound;107.36 per Hectolitre when he had innocently but wrongly declared the importations as cider and HMRC had failed to notice that the flavoured ciders had been wrongly categorised – Appeal dismissed
Citations:
[2013] UKFTT 661 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 03 September 2022; Ref: scu.518629