Cust CUSTOMS DUTY – Warehousing – Conditions for approval for customs warehouse – Retail sale – Sales of warehoused goods to distributors retaining some for personal use – Whether retail sale – Conditions precluding to distributors while goods warehoused – Implementing Regulation (2454/94/EEC) Art 527.2 – Sixth Directive (77/388/EC) Art 16 – FA 1994 s.18(1) – Appeal dismissed
Citations:
[2005] UKVAT-Customs C00193
Links:
Customs and Excise
Updated: 18 July 2022; Ref: scu.271380