SC Nicktrans Srl v Director of Border Revenue: FTTTx 25 Apr 2015

Excise Duty – restoration – Customs Excise and Management Act 1979 sections 88 and 139 – adaptation of vehicle for purpose of concealment of goods – seizure and confiscation of vehicle – refusal of restoration – Romanian owner denied knowledge of adaptation – s 16 Finance Act 1994 – whether the review officer had taken into account irrelevant considerations and disregarded relevant considerations in reaching her decision – yes – whether refusal reasonable and proportionate in the circumstances – no – appeal allowed – further review directed under s 16(4)(b) FA 1994

Citations:

[2015] UKFTT 177 (TC)

Links:

Bailii

Statutes:

Customs Excise and Management Act 1979 88 139

Jurisdiction:

England and Wales

Customs and Excise

Updated: 23 May 2022; Ref: scu.547387

Commission of the European Communities v Italian Republic: ECJ 10 Dec 1968

ECJ 1. Obligations of member states – failure to fulfil – action by the commission before the court of justice – bringing the action – timing – discretion of the commission (EEC treaty, article 169) 2. Free movement of goods – goods – concept – article possessing artistic or historic value (EEC treaty, article 9) 3. Free movement of goods – articles possessing artistic or historic value – charges on exports – charge having an effect equivalent to a customs duty (EEC treaty, article 16) 4. Free movement of goods – customs duties and quantitative restrictions – nature of each – difference – prohibitions and restrictions for the protection of national treasures – special nature – strict construction (EEC treaty, articles 16 and 36) 5. Free movement of goods – prohibitions and restrictions for the protection of national treasures – limits to be observed by member states regarding the object and nature of the means adopted – incompatibility with the treaty of a charge on the export of articles of artistic or historic value (EEC treaty, article 36) 1. It is for the commission, under article 169 of the treaty, to judge at what time it shall bring an action before the court; and the considerations which determine its choice of time cannot affect the admissibility of the action, which follows only objective rules. 2. By goods, within the meaning of article 9 of the EEC treaty, there must be understood products which can be valued in money and which are capable, as such, of forming the subject of commercial transactions. The rules of the common market apply to articles possessing artistic or historic value subject only to the exceptions expressly provided by the treaty. 3. Any charge which, by altering the price of an article exported, has the same restrictive effect on the free circulation of that article as a customs duty is deemed to be a charge having an effect equivalent to a customs duty within the meaning of article 16 of the EEC treaty. A tax levied on the exportation of articles possessing artistic or historic value falls within the prohibition contained in article 16 by reason of the fact that export trade in the goods in question is hindered by the pecuniary burden which it imposes on the price of the exported articles. 4. The prohibitions or restrictions on imports and exports referred to in article 36 of the EEC treaty are by nature clearly distinguished from customs duties and assimilated charges whereby the economic conditions of importation or exportation are affected without restricting the freedom of decision of those involved in commercial transactions. Because such measures constitute an exception to the fundamental principle of the elimination of all obstacles to the free movement of goods between member states, they must be strictly construed. 5. The prohibitions and restrictions referred to in article 36 of the EEC treaty cannot justify the retention of measures, such as customs duties or charges having equivalent effect, which fall outside the scope of the prohibitions referred to in the chapter relating to the elimination of quantitative restrictions between member states. In order to avail themselves of article 36, member states must observe the limitations imposed by that provision both as regards the objective to be obtained and as regards the nature of the means used to attain it. The levy of a tax on the exportation of goods possessing artistic or historic value is incompatible with the provisions of the treaty.

Citations:

C-7/68, [1968] EUECJ C-7/68

Links:

Bailii

European, Commercial, Customs and Excise

Updated: 20 May 2022; Ref: scu.131870

The Polo/Lauren Co LP v PT Dwidua Langgeng Pratama International Freight Forwarders Case: ECJ 14 Apr 2000

Council regulations empowered customs officers of member states to seize goods suspected of being counterfeit or pirated and in breach of Trade Mark and other laws This applied even to goods which were merely seized in transit through a member state, from a non-EU source to a non-EU destination. The validity of the regulation was not capable of doubt, and no factor had been identified which could challenge its validity. The wording of the regulation expressly envisaged such action.

Citations:

Times 14-Apr-2000, C-383/98, [2000] EUECJ C-383/98

Links:

Bailii

Cited by:

CitedNokia Corporation v Revenue and Customs ChD 27-Jul-2009
Nokia sought judicial review of a decision of the Commissioners to release a consignment of goods which it said were infringing counterfeits of its own models. The Commissioners said that in the absence of evidence that they were intended for . .
Lists of cited by and citing cases may be incomplete.

European, Customs and Excise, Intellectual Property

Updated: 20 May 2022; Ref: scu.89840

Regina v Customs and Excise Commissioners, Ex Parte EMU Tabac Sarl and Others (Imperial Tobacco Ltd, Intervener): ECJ 9 Apr 1998

Excise duty is payable on cigarettes imported as if personal imports but by use of agent in Luxembourg organising he imports as a commercial enterprise.

Citations:

Times 09-Apr-1998, C-296/95, [1998] EUECJ C-296/95

Links:

Bailii

Customs and Excise, European

Updated: 19 May 2022; Ref: scu.88432

Commissioners of Customs and Excise v Cresta Holidays Ltd and Others: ChD 5 Apr 2001

Travel operators sold insurance on behalf of insurance companies who paid on Insurance Premium Tax. The level of tax was raised, but the increase was later found to be unlawful state aid. The operators sought a refund of the tax overpaid from the Commissioners. Such a claim could be made only under one of two provisions. One related to claims before payment, and the second to restitution. Since the claimants had not themselves paid the tax, there was no restitution, and the claim failed.

Citations:

Gazette 05-Apr-2001, [2001] EWCA Civ 215

Links:

Bailii

Insurance, Torts – Other, Customs and Excise

Updated: 19 May 2022; Ref: scu.79376

William Paul, and Christopher Clithero, Esqrs v Sir John Shaw, Bart: PC 29 Jan 1710

Prisage is an ancient duty in specie on goods imported, and may be granted away by the crown ; but goods chargeable with this duty are not thereby exempted from the payment of other duties.

Citations:

[1710] EngR 34, (1710) 8 Bro PC 288, (1710) 3 ER 588

Links:

Commonlii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 15 May 2022; Ref: scu.391764

Commissioners of Customs and Excise v Ray: ChD 14 Jun 2000

The decision to refuse a retrospective licence for the importation of antique ivory, was one for the Department of Environment Transport and the Regions, and not one for the Commissioners of Customs and Excise. An appeal against a refusal could not therefore lie to the VAT Tribunal, even though they had been seized by the Commissioners.

Citations:

Times 14-Jun-2000, Gazette 22-Jun-2000

Statutes:

Commission Regulation EC/939/97 (OJ 1997 LI40/9) Art 8(3)

Jurisdiction:

England and Wales

Environment, Administrative, Customs and Excise

Updated: 15 May 2022; Ref: scu.79395

Commissioners of Customs and Excise v Darfish Ltd: QBD 28 Mar 2000

The question of whether waste had been ‘disposed’ of for landfill tax, was wider than simply discarding or depositing. It could include any waste disposal or removal process, and was not limited to the moment at which the waste was deposited. A subsidiary company had bought waste and then deposited it at a landfill site owned by the defendants. The subsidiary claimed it had not intended at the time of the deposit to be disposing of it as waste. The transfer of title and price did not settle the issue of the intentions of the person disposing of the material.

Citations:

Times 28-Mar-2000, Gazette 14-Apr-2000

Statutes:

Finance Act 1996 64(1)

Customs and Excise, Taxes – Other

Updated: 15 May 2022; Ref: scu.79378

Commissioners of Customs and Excise v Brunt (William John): QBD 25 Nov 1998

A prosecutor has been given the right of appeal against a magistrates decision whether as to finding or sentence on offence of fraudulent evasion of excise duty. Crown Court has right to hear appeal.

Citations:

Times 25-Nov-1998

Statutes:

Customs and Excise Management Act 1979 147(3)

Customs and Excise

Updated: 15 May 2022; Ref: scu.79322

Regina v Simmons: 1988

(Supreme Court of Canada) A contraband search based on reasonable suspicion of the presence of smuggled material is an exception to the usual requirements for searches imposed by section 8 of the Charter of Fundamental Rights.
Dickson CJ said: ‘People do not expect to be able to cross international borders free from scrutiny . . Consequently, travellers seeking to cross national boundaries fully expect to be subject to a screening process. This process will typically require the production of proper identification and travel documentation and involve a search process . . ‘

Judges:

Dickson CJ

Citations:

[1988] 2 RCS 495

Jurisdiction:

Canada

Cited by:

CitedBeghal v Director of Public Prosecutions SC 22-Jul-2015
Questions on Entry must be answered
B was questioned at an airport under Schedule 7 to the 2000 Act, and required to answer questions asked by appropriate officers for the purpose set out. She refused to answer and was convicted of that refusal , contrary to paragraph 18 of that . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise, Police, Human Rights

Updated: 09 May 2022; Ref: scu.590394

Regina v Commissioners of Customs and Excise, ex Parte Mortimer and Another: CA 12 Mar 1998

Customs officers making an inference from importation had an accompanying duty to warn the suspect of the consequences of interview and to allow a rebuttal opportunity.

Citations:

Times 12-Mar-1998, Gazette 29-Apr-1998

Statutes:

Excise Duties (Personal Reliefs) Order 1992 (1992 No 3155) 5(3)

Jurisdiction:

England and Wales

Customs and Excise

Updated: 28 April 2022; Ref: scu.86418

Robinson v Commissioners of Customs and Excise: QBD 28 Apr 2000

Customs offered a reward for information, but the offer was clearly not a certainty, and there had been no intention to create a contractual or legal relationship. The informant had been clearly told that the decision as to the award would not be made by the officer, but by his superior in that officer’s discretion, and therefore no legal binding offer to make payment had been made.

Citations:

Times 28-Apr-2000

Jurisdiction:

England and Wales

Administrative, Contract, Customs and Excise

Updated: 28 April 2022; Ref: scu.88824

Karia v The Secretary of State for The Home Department: CA 18 Jul 2018

The claimant had been searched on arrival at Southampton. Nothing untoward was found. He challenged the refusal of the officer to say why he had been selected to be searched.
Held: His appeal failed. The Act gave the officer the power he exercised without having to provide justification.

Judges:

Arden, Irwin LJJ

Citations:

[2018] EWCA Civ 1673, [2018] WLR(D) 458

Links:

Bailii

Statutes:

Customs and Excise Management Act 1979

Jurisdiction:

England and Wales

Customs and Excise

Updated: 25 April 2022; Ref: scu.620469

Profit Europe NV v Belgian state: ECJ 12 Jul 2018

Judgment – Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Customs Union and the Common Customs Tariff – Tariff classification – Combined Nomenclature – Subheadings 7307 11 10, 7307 19 10 and 7307 19 90 – Molded cast-iron pipe fittings spheroidal graphite

Citations:

ECLI:EU:C:2018:564, [2018] EUECJ C-397/17

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 25 April 2022; Ref: scu.620037

Crafty Leopard Brewing Co Ltd v Revenue and Customs: FTTTx 5 Jul 2018

Excise Warehouse : Approval – Alcohol Warehouse Registration Scheme – appeal against refusal of application for registration – whether HMRC could have reasonably concluded that the Appellant was not – fit and proper – appeal dismissed

Citations:

[2018] UKFTT 365 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 25 April 2022; Ref: scu.619369

The Gibraltar Betting and Gaming Association v Revenue and Customs Commissioners and another (Government of Gibraltar intervening): ECJ 13 Jun 2017

ECJ Status of Gibraltar – Freedom To Provide Services – Purely Internal Situation – Inadmissibility : Judgment

Citations:

[2017] WLR(D) 166, [2018] 1 CMLR 362, ECLI:EU:C:2017:449, [2017] EUECJ C-591/15, [2017] 4 WLR 67, [2017] 4 WLR 167

Links:

Bailii, WLRD

Jurisdiction:

European

Citing:

CitedDepartment of Health and Social Security v Barr and Montrose Holdings (Judgment) ECJ 3-Jul-1991
Europa It follows from Article 1(3) of the Treaty of Accession 1972 in conjunction with Article 158 of the Act of Accession that the jurisdiction in preliminary ruling proceedings conferred on the Court by . .

Cited by:

CitedRoutier and Another v Revenue and Customs SC 16-Oct-2019
A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax.
Held: Jersey was to be considered a third country for the purpose . .
Lists of cited by and citing cases may be incomplete.

Licensing, Constitutional, Customs and Excise

Updated: 21 April 2022; Ref: scu.588272

Distillerie Bonollo and Others v Council: ECFI 3 May 2018

Dumping – Imports of Tartaric Acid Originating In China – Judgment – Dumping – Imports of tartaric acid originating in China – Modification of the definitive anti-dumping duty – Partial interim review – Action for annulment – Direct and individual concern – Admissibility – Determination of the normal value – Constructed normal value – Change in methodology – Individual treatment – Article 2(7)(a) and Article 11(9) of Regulation (EC) No 1225/2009 (now Article 2(7)(a) and Article 11(9) of Regulation (EU) 2016/1036) – Temporal adjustment of effects of annulment

Citations:

T-431/12, [2018] EUECJ T-431/12

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 14 April 2022; Ref: scu.609506

Asia Leader International (Cambodia) v Commission: ECFI 19 Apr 2018

ECJ Dumping – Imports of Bicycles Consigned From Cambodia, Pakistan and The Philippines – Judgment (Extracts) – Dumping – Imports of bicycles consigned from Cambodia, Pakistan and the Philippines – Extension to such imports of the definitive anti-dumping duty imposed on imports of bicycles originating in China – Regulation (EU) 2015/776 – Circumvention – Transhipment – Article 13(1) and (2) and Article 18(3) of Regulation (EC) No 1225/2009 (now Article 13(1) and (2) and Article 18(3) of Regulation (EU) 2016/1036)

Citations:

ECLI:EU:T:2018:196, [2018] EUECJ T-462/15

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 13 April 2022; Ref: scu.609048

Regina v Keyes and Others: CACD 10 Mar 2000

It was not necessary for the Commissioners themselves to authorise by order proceedings for conspiracy to commit a non-summary customs and excise offence, namely to evade the prohibition on importation of a controlled drug. The Criminal Law Act could not be used to reinstate that requirement because just they had not been charged with the substantive offence. The statutory provisions of the Acts, when read together, suggested that such consent would not be required.

Judges:

Pill LJ, Crane J, Sir Charles McCullough

Citations:

Times 05-Apr-2000, Gazette 06-Apr-2000, (2000) Crim LR 571, (2000) 2 CAR 181

Statutes:

Customs and Excise Management Act 1979 170(2)(b) 145(1) 145(6), Criminal Law Act 1977 4(3)

Citing:

AppliedRegina v Whitehead CACD 1982
An order for consent by the Commissioners to allow proceedings was not required where the accused person had already been detained for an offence under the Custom and Excise Acts. Detention for conspiracy to evade the prohibition imposed by the 1971 . .
Lists of cited by and citing cases may be incomplete.

Crime, Customs and Excise

Updated: 09 April 2022; Ref: scu.85347

Regina v Forbes (Giles): CACD 4 Apr 2000

A person who set out to import pornographic videos, and received packages which hid their true content, was guilty of importing the content, as indecent photographs of children, even if that had not been what was expected. If he knows he is evading a prohibition against importation, he is responsible for what is imported.

Citations:

Times 04-Apr-2000, Gazette 05-May-2000

Statutes:

Customs Consolidation Act 1876, Customs and Excise Management Act 1979

Customs and Excise, Crime

Updated: 09 April 2022; Ref: scu.85261

Goldsmith and Another v Commissioners of Customs and Excise: QBD 7 Jun 2001

The applicants were stopped after bringing into the country 26 kilos of tobacco, without declaring it. The customs applied for an order condemning the tobacco. The applicants argued that the proceedings were, in effect, criminal proceedings, and that, therefore, the reversal of the burden of proof was a breach of their right to a fair trial.
Held: The Act was clear that these were civil proceedings, and the consequences and associations of the proceedings did not have the characteristics of criminal proceedings, and therefore the reversal of the burden of proof was appropriate. The court considered whether forfeiture proceedings are criminal. Full weight must be given to the consequence of goods being forfeited, but reference also made to the fact that the legislation categorises the proceedings as civil, and that none of the usual consequences of a criminal conviction follow from condemnation and forfeiture proceedings. There is no conviction or finding of guilt. Under domestic law the person concerned is not treated as having a conviction. The person concerned is not subject to any other penalty, apart from the consequences of the forfeiture and loss of the goods.

Judges:

Lord Woolf CJ

Citations:

Gazette 07-Jun-2001, Times 12-Jun-2001, [2001] 1 WLR 1673

Statutes:

Excise Duties (Personal Reliefs) Order 1992 (1992 No 3155), Customs and Excise Management Act 1979 3, European Convention on Human Rights 6.1

Cited by:

CitedRegina (Mudie and Another) v Dover Magistrates’ Court and Another CA 4-Feb-2003
The applicants wished to challenge the confiscation of their goods by the Commissioners of Customs and Excise on their return to Dover. They appealed the refusal of Legal Aid.
Held: The Convention guaranteed the right to legal assistance for . .
CitedGora and others v Commissioners of Customs and Excise and others CA 11-Apr-2003
The appellants challenged decisions of the VAT and Duties Tribunal after seizure of their goods, and in particular whether the cases had been criminal or civil cases and following Roth, whether the respondent’s policy had been lawful and . .
Lists of cited by and citing cases may be incomplete.

Human Rights, Customs and Excise

Updated: 08 April 2022; Ref: scu.80901

Medtronic GmbH v Finanzamt Neuss: ECJ 12 Apr 2018

Free Movement of Goods – Tariff Classification – Judgment – Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Customs Union and Common Customs Tariff – Tariff classification – Combined Nomenclature – Subheadings 9021 10 10, 9021 10 90 and 9021 90 90 – Spinal fixation systems – Implementing Regulation (EU) No 1214/2014

Citations:

ECLI:EU:C:2018:247, [2018] EUECJ C-227/17

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 07 April 2022; Ref: scu.608641

Administration Des Douanes and Droits Indirects and Franceagrimer: ECJ 12 Apr 2018

Opinion – Reference for a preliminary ruling – Principle of retroactive application of the softer criminal law – Article 49 (1), third sentence, of the Charter of Fundamental Rights – Export refunds – Specific export refunds for certain types of meat boned cattle – Specific export refunds obtained by means of maneuvers or misrepresentation as to the nature of the goods exported – Goods which did not fall within the scope of Union rules on special refunds for export at the time of misrepresentation, but which have been included in the scope of this regulation later, as a result of a change in the regulation

Citations:

ECLI: EU: C: 2018: 240, [2018] EUECJ C-115/17 – O

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 07 April 2022; Ref: scu.608626

Petrotel-Lukoil and Georgescu v Ministerul Economiei: ECJ 1 Mar 2018

Free Movement of Goods – Judgment – Reference for a preliminary ruling – Charges having an effect equivalent to customs duties – Article 30 TFEU – Internal taxation – Article 110 TFEU – Charge applied to exported petroleum products – Charge not passed on to the consumer – Tax burden for the taxpayer – Reimbursement of the sums paid by the taxpayer

Citations:

ECLI:EU:C:2018:139, [2018] EUECJ C-76/17

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 05 April 2022; Ref: scu.606018

Sharya UK Ltd v Revenue and Customs: FTTTx 12 Feb 2018

Customs Duty and IMPORT VAT – Inward processing procedure – failure to submit bills of discharge within 6 months time limit – 40 post-clearance demand notes issued – some notes returned undelivered and reissued – all notes later reissued – request for review turned down as out of time – application to make late appeals to Tribunal – Denton and Data Select applied – appeals against demand notes reissued for first time were not out of time for appeal to the Tribunal – appeals against demand notes reissued after being returned undelivered were out of time – application in relation to those notes upheld.

Citations:

[2018] UKFTT 72 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 05 April 2022; Ref: scu.605750

Transport Ciezarowy JJ Plotka v The Director of Border Revenue: FTTTx 28 Feb 2018

Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Dismissed On Facts – application for the restoration of a vehicle forfeited because it was being used for the transportation of goods on which duty had not been paid – was the offer by the Respondents to restore the vehicle in return for a fee of pounds 8,325.00 unreasonable – Yes – Direction for a further review

Citations:

[2018] UKFTT 102 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 05 April 2022; Ref: scu.605754

Lithuanian Beer Ltd v Revenue and Customs (Excise Duties): UTTC 14 Jun 2017

UTTC EXCISE DUTIES – whether assessment made within time limit – FA 1994 s 12 – when necessary facts came to the respondents’ knowledge – whether FTT’s findings of fact open to it – yes – appeal dismissed

Citations:

[2017] UKUT 245 (TCC)

Links:

Bailii

Statutes:

Finance Act 1994 12

Jurisdiction:

England and Wales

Customs and Excise

Updated: 05 April 2022; Ref: scu.587999

Revenue and Customs v Jacobson: UTTC 24 Jan 2018

UTTC EXCISE DUTY – penalty under paragraph 4(1) Schedule 41 Finance Act 2008 – person carrying dutiable goods intercepted in green channel at airport – whether excise duty point occurred before that point – appeal allowed.

Citations:

[2018] UKUT 18 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 04 April 2022; Ref: scu.604785

Commission v Greece – C-590/16: ECJ 8 Feb 2018

ECJ Taxation – Judgment – Failure of a Member State to fulfil obligations – Directive 2008/118/EC – Article 7 – General arrangements for excise duty – Supply of petroleum products, without charging excise duty – Filling stations at the border of the Hellenic Republic with third countries – Chargeability of excise duty – Concept of ‘release for consumption’ of excise goods – Concept of ‘departure from a duty suspension arrangement’

Citations:

ECLI:EU:C:2018:77, [2018] EUECJ C-590/16

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 04 April 2022; Ref: scu.604716

Whittalls Wines Ltd and European Food Brokers Ltd v Revenue and Customs: FTTTx 1 Feb 2018

Excise Warehouse : Approval – EXCISE DUTY – Duty Suspended alcohol – Registered owner of duty suspended goods – Approval to operate as warehousekeeper – fit and proper persons – Revocation of excise duty approvals under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) 1999 and sections 92 and 100G Customs and Excise Management Act 1979 (CEMA) – Excise Notice 196 Section 10 – Alcohol Due Diligence (ADD) condition – whether revocation decisions of HMRC could reasonably have been arrived at and proportionate – A1P1 ECHR – proportionality – inevitable same decisions arrived at – appeals dismissed

Citations:

[2018] UKFTT 36 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 04 April 2022; Ref: scu.604377

Euro Wines (C and C) Ltd v HMRevenue and Customs: CA 25 Jan 2018

‘Where a penalty is imposed on a person in possession of goods on which it is alleged that excise duty has not been paid, is the reverse burden of proof on whether duty has been paid incompatible with article 6(2) of the European Convention on Human Rights and Fundamental Freedoms (the Convention)? The Upper Tribunal held that it was compatible and Euro Wines (CandC) Limited (the appellant) appeals with leave granted by this court.’

Citations:

[2018] WLR(D) 46, [2018] EWCA Civ 46

Links:

WLRD, Bailii

Jurisdiction:

England and Wales

Customs and Excise, Human Rights

Updated: 04 April 2022; Ref: scu.604142

Leon Van Parys v Commission: ECFI 11 Dec 2017

Customs Union : Judgment – Customs union – Imports of bananas from Equador – Post-clearance recovery of import duties – Application for the remission of import duties – Decision adopted following the annulment by the General Court of an earlier decision – Reasonable time

Citations:

ECLI:EU:T:2017:884, [2017] EUECJ T-125/16

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 02 April 2022; Ref: scu.601076

Yosefi v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 8 Nov 2017

Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed

Citations:

[2017] UKFTT 814 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 02 April 2022; Ref: scu.600990

Chaudhary v Revenue and Customs: FTTTx 6 Nov 2017

FTTTx (Excise Duty Tobacco : Hand Rolling) Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed

Citations:

[2017] UKFTT 794 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 02 April 2022; Ref: scu.600944

Hodson v Revenue and Customs: UTTC 17 Nov 2017

Excise duty – jurisdiction of First-tier Tribunal – paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979 – effect on person who was not owner of goods seized

Citations:

[2017] UKUT 439 (TCC)

Links:

Bailii

Statutes:

Customs and Excise Management Act 1979

Jurisdiction:

England and Wales

Customs and Excise

Updated: 01 April 2022; Ref: scu.599439

Khan v Revenue and Customs: FTTTx 8 Sep 2017

Excise Duty Tobacco : Hand Rolling – Excise and Customs Duty – importation of tobacco products – late appeal against Civil Evasion Penalties – s 25(1) Finance Act 2003 and s 8(1) Finance Act 1994 – cross application by HMRC to strike out – merits of appeal considered – whether any reasonable prospect of the Appellant’s case succeeding – no – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed

Citations:

[2017] UKFTT 673 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 30 March 2022; Ref: scu.595451

Woodstream Europe Ltd v Revenue and Customs: FTTTx 31 Aug 2017

Excise Duty Appeals : Jurisdiction – EXCISE DUTY – Alcoholic Liquor Duty – exemption for denatured alcohol – request by licensed receiver and user to use particular formulation of denatured alcohol for use not previously permitted by HMRC – application to strike out appellant’s case – whether decision of HMRC not to allow such use appealable – whether appellant has standing to appeal – strike out refused.

Citations:

[2017] UKFTT 657 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 30 March 2022; Ref: scu.594556

McQuaid v Revenue and Customs: FTTTx 30 Aug 2017

Excise Duty : Rebated Fuel In Road Vehicles – Excise Duty – s 13 Hydrocarbon Oil Duties Act 1979 – taking in and use of rebated fuel in road vehicles – whether insufficient evidence to rebut assessed use of rebated fuel for period of assessment – yes – whether quantum reasonable and fairly assessed – yes – appeal dismissed

Citations:

[2017] UKFTT 654 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 30 March 2022; Ref: scu.594551

Corbelli and Another (T/A Corbelli Wines) v Revenue and Customs: FTTTx 7 Aug 2017

EXCISE DUTY – appeal against HMRC’s decision to refuse approval for registration as a wholesaler of alcohol on the basis that they were not satisfied that the appellants are fit and proper persons – s 88C (2) of the Alcoholic Liquor Duties Act 1979 – appeal allowed and a review ordered under s 16(4) of the Finance Act 1994 – application to bar HMRC from proceedings – refused

Citations:

[2017] UKFTT 615 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 28 March 2022; Ref: scu.592635

Beneficent Spiritist Center Uniao Do Vegetal v Secretary of State for The Home Department: Admn 28 Jun 2017

Claimant’s renewed application for judicial review of a decision to refuse the claimant’s application for a licence to import, possess and supply hoasca tea for the purposes of consumption by its congregation.

Judges:

Sir Ross Cranston

Citations:

[2017] EWHC 1963 (Admin)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 28 March 2022; Ref: scu.591656

Wtl Sp Zoo v Revenue and Customs (Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Review Directed): FTTTx 21 Jul 2017

Customs and Excise – hydrocarbon duty – seizure of a trailer – decision not to restore – whether the appellant knew or should have known it was carrying diesel subject to duty – no – appeal allowed – further review directed

Citations:

[2017] UKFTT 571 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 28 March 2022; Ref: scu.591047

Viraj Profiles v Council: ECFI 11 Jul 2017

(Dumping – Imports of Certain Stainless Steel Wires Originating In India : Judgment) Dumping – Imports of certain stainless steel wires originating in India – Determination of the cost of production – Selling, General and Administrative costs – Obligation to state reasons – Injury – Causal link – Complaint – Opening of the investigation – Manifest error of assessment

Citations:

T-67/14, [2017] EUECJ T-67/14, ECLI:EU:T:2017:481

Links:

Bailii

Jurisdiction:

European

Customs and Excise, Commercial

Updated: 27 March 2022; Ref: scu.590529

T.KUP SAS v Belgische Staat: ECJ 15 Jun 2017

(Dumping – Imports of Certain Footwear With Uppers of Leather Originating In China and Vietnam : Judgment) Reference for a preliminary ruling – Dumping – Regulation (EC) No 1472/2006 – Imports of certain footwear with uppers of leather originating in China and Vietnam – Validity of Implementing Regulation (EU) No 1294/2009 – Expiry review of anti-dumping measures – Unrelated importers – Sampling – European Union interest

Citations:

ECLI:EU:C:2017:469, [2017] EUECJ C-349/16

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 27 March 2022; Ref: scu.588303

Portugal v Transnautica: ECJ 22 Mar 2012

Appeal – Customs union – Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93 – Remission of import duties – Consignments of tobacco and ethyl alcohol for third countries – Fraud committed by an employee of the company liable

Citations:

[2010] EUECJ C-506/09 – P

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

OpinionPortugal v Transnautica ECJ 29-Apr-2010
Stay of proceedings . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 26 March 2022; Ref: scu.584520

The Shirtmakers v Staatssecretaris van Financien: ECJ 11 May 2017

Customs Union – Regulation (Eec) No 2913/92 – Community Customs Code : Judgment – Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 32(1)(e)(i) – Customs value – Transaction value – Determination – Concept of ‘cost of transport’

Citations:

C-59/16, [2017] EUECJ C-59/16, ECLI:EU:C:2017:362

Links:

Bailii

Statutes:

Regulation (EEC) No 2913/92

Jurisdiction:

European

Customs and Excise

Updated: 26 March 2022; Ref: scu.584350

Stewardson v Director of Border Revenue: FTTTx 1 Apr 2017

FTTTx Excise and Customs Duty – restoration refusal – seizure and confiscation of Rolex watch – whether the review officer had taken into account irrelevant considerations and disregarded relevant considerations in reaching his decision – whether refusal reasonable and proportionate in the circumstances – no – appeal allowed – further review directed under s.16(4)(b) FA 1994

Citations:

[2017] UKFTT 264 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 24 March 2022; Ref: scu.581691

Grofa Gmbh v Gopro Cooperatief Ua: ECJ 22 Mar 2017

ECJ (Free Movement of Goods : Customs Union : Common Customs Tariff Free Movement of Goods – Judgment) References for a preliminary ruling – Common Customs Tariff – Tariff headings – Classification of goods – Video Camera Recorders – Combined Nomenclature – Subheadings 8525 80 30, 8525 80 91 and 8525 80 99 – Explanatory notes – Interpretation – Implementing Regulations (EU) Nos 1249/2011 and 876/2014 – Interpretation – Validity

Citations:

ECLI:EU:C:2017:232, [2017] EUECJ C-435/15

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 24 March 2022; Ref: scu.581049

Valsts ienemumu dienests v Veloserviss: ECJ 16 Mar 2017

ECJ (Free Movement of Goods : Customs Union Free Movement of Goods : Customs Union – Judgment) Reference for a preliminary ruling – Customs union – Community Customs Code – Article 220(2)(b) – Post-clearance recovery of import duties – Legitimate expectations – Conditions under which applicable – Error of the customs authorities – Obligation imposed on the importer to act in good faith and to verify the circumstances of the issue of the Form A certificate of origin – Means of proof – Report of the European Anti-Fraud Office (OLAF)

Citations:

ECLI:EU:C:2017:220, [2017] EUECJ C-47/16

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 24 March 2022; Ref: scu.581056

GE Healthcare GmbH v Hauptzollamt Dusseldorf: ECJ 9 Mar 2017

ECJ (Judgment) Reference for a preliminary ruling – Customs Union – Community Customs Code – Article 32(1)(c) – Determination of the customs value – Royalties or licence fees in respect of the goods being valued – Meaning – Regulation (EEC) No 2454/93 – Article 160 – ‘Condition of sale’ of the goods being valued – Payment of royalties or licence fees to an undertaking related to both the seller and the buyer of the goods – Article 158(3) – Adjustment and apportionment measures

Citations:

ECLI:EU:C:2017:195, [2017] EUECJ C-173/15

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 23 March 2022; Ref: scu.580706

Yingli Energy (China) and Others v Council: ECFI 28 Feb 2017

ECJ (Judgment) Dumping – Imports of crystalline silicon photovoltaic modules and key components (cells) originating in or consigned from China – Definitive anti-dumping duty – Undertakings – Action for annulment – Interest in bringing proceedings – Admissibility – Exporting country – Scope of the investigation – Sampling – Normal value – Definition of the product concerned – Time limit for the adoption of a decision on a market economy treatment claim – Temporal application of new provisions – Injury – Causal link – Rights of the defence – Calculation of the injury margin

Citations:

ECLI:EU:T:2017:125, [2017] EUECJ T-160/14

Links:

Bailii

Jurisdiction:

European

Commercial, Customs and Excise

Updated: 09 February 2022; Ref: scu.579668

Canadian Solar Emea and Others v Council: ECFI 28 Feb 2017

ECJ (Judgment) Dumping – Imports of crystalline silicon photovoltaic modules and key components (cells) originating in or consigned from China – Definitive anti-dumping duty – Undertakings – Action for annulment – Interest in bringing proceedings – Admissibility -Exporting country – Scope of the investigation – Sampling – Normal value – Definition of the product concerned – Time limit for the adoption of a decision on a market economy treatment claim – Temporal application of new provisions – Injury – Causal link

Citations:

ECLI:EU:T:2017:124, [2017] EUECJ T-162/14

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 09 February 2022; Ref: scu.579651

British-American Tobacco v Revenue and Customs: FTTTx 1 Mar 2017

FTTTx (Excise Duty Tobacco : Hand Rolling) EXCISE DUTY – tobacco – penalty – ss 7 A-C Tobacco Products Duty Act 1979 – duty not to supply tobacco in circumstances where likely to be resupplied to smugglers – basis of imposition of penalty – Article 6 European Convention on Human Rights – whether a criminal charge – requirement of access to a court of full jurisdiction and scope of the Tribunal’s jurisdiction under s 16 (5) Finance Act 2004 – burden of proof – citation of Hansard – relationship between initial notice and penalty notice – whether a breach of Articles 30 and 34-36 Treaty for the European Union – whether penalty an unlawful customs charge – whether a quantitative restriction on the free movement of goods – appeal allowed in part.

Citations:

[2017] UKFTT 190 (TC)

Links:

Bailii

Statutes:

Tobacco Products Duty Act 1979 7

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 February 2022; Ref: scu.578547

Winlow v Revenue and Customs: FTTTx 27 Feb 2017

FTTTx (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil (Duty)) : Other) Excise duty – application for strike-out – jurisdiction of Tribunal – tobacco brought in from another Member State – minimum penalty – no special circumstances – no possibility of success – strike-out application granted qua excise duty – penalty stayed pending the outcome of HMRC v Jacobson in the Upper Tribunal

Citations:

[2017] UKFTT 195 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 06 February 2022; Ref: scu.578546

Tomex Trans Fhu Tomasz Bomba v Revenue and Customs: FTTTx 2 Mar 2017

(Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Review Directed) Customs and Excise – appellant’s vehicle seized on suspicion of carrying derv (on which excise duty due) – appellant thought that the load was lubricating oil (on which excise duty not due) – seizure lawful – HMRC refused restoration based on appellant’s awareness of nature of load – held: decision unreasonable as in fact appellant not so aware – not inevitable that HMRC would make same decision on facts found by tribunal – appeal allowed – HMRC directed to undertake fresh review

Citations:

[2017] UKFTT 212 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 February 2022; Ref: scu.578551

Pusinskas (T/A Sigito Ekspreso Transportas) v The Director of Border Revenue: FTTTx 13 Feb 2017

(Excise Duty Hydrocarbon Oil – (See Also Excise Restoration of Vehicle) : Restoration of Vehicle)- Road fuel duty. Fuel purchased abroad. Restoration. No issue estoppel or res judicata arising from deemed forfeiture. E. U. principle and U.K. common law principle of proportionality applicable to restoration decisions. Section 16 Finance Act 1994 – Review Decision is the decision appealed against – not the initial decision.
Restoration – a necessary provision for Parliament to provide a proportionate forfeiture sanction.
Evidence – relevance of evidence of Reviewing Officer.

Citations:

[2017] UKFTT 172 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 February 2022; Ref: scu.578533

Solarworld v Commission: ECFI 16 Feb 2017

ECJ (Judgment) Dumping – Subsidies – Imports of crystalline silicon photovoltaic modules and key components (cells) originating in or consigned from China – Approval of a downward adjustment of the minimum import price pursuant to an undertaking accepted in connection with anti-dumping and anti-subsidy proceedings – Union industry – Article 8(1) of Regulation (EC) No 1225/2009

Citations:

ECLI:EU:T:2017:88, [2017] EUECJ T-783/14

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 31 January 2022; Ref: scu.575279

Aramex Nederland BV v Inspecteur van de Belastingdienst/Douane: ECJ 16 Feb 2017

ECJ (Judgment) Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Customs union and Common Customs Tariff – Tariff classification – Combined Nomenclature – Validity – Regulation (EU) No 301/2012 – Headings 8703 and 8711 – Three-wheeled motor vehicle called ‘Spyder’

Citations:

ECLI:EU:C:2017:130, [2017] EUECJ C-145/16

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 31 January 2022; Ref: scu.575251

Motowidelko v Revenue and Customs (Excise Duty Appeals : Practice and Procedure): FTTTx 1 Feb 2017

FTTTx EXCISE DUTY – Cigarettes brought in from another Member State – Excise assessment – Excise wrongdoing penalty – Whether appellant misled by HMRC as to alleged need to pay andpound;2,500 to pursue a claim in the Magistrates’ Court? – Terms of HMRC’s letter considered – No, HMRC did not mislead – Other issues relate to legality of seizure and personal use – No jurisdiction: Jones and Race applied – Whether reasonable prospect of successfully challenging Excise wrongdoing penalty? – No – Appeal struck-out

Citations:

[2017] UKFTT 133 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 January 2022; Ref: scu.574083

Staniszewski v Revenue and Customs: FTTTx 20 Dec 2016

(Excise Duty Appeals : Human Rights) EXCISE DUTY – Article 6 EHCR in relation to assessments to excise duty -no infringement – minimum penalties– strike-out application – no prospects of success in appeal – application granted

Citations:

[2017] UKFTT 843 (TC)

Links:

Bailii

Statutes:

European Convention on Human Rights 6

Jurisdiction:

England and Wales

Customs and Excise, Human Rights

Updated: 29 January 2022; Ref: scu.574007

Staniszewski v Director of Border Revenue: FTTTx 21 Dec 2016

FTTTx (Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Company Car) EXCISE DUTIES – traveller arriving Dover with excise goods – BlaBlaCar passenger also with excise goods – vehicle seized – appeal against decision not to restore – appeal allowed – direction for a further review

Citations:

[2017] UKFTT 845 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 January 2022; Ref: scu.574006

Fiesta Showland Transport v Revenue and Customs: FTTTx 7 Dec 2016

FTTTx (Excise Duty Hydrocarbon Oil – (See Also Excise Restoration of Vehicle) : Restoration of Vehicle) EXCISE DUTY – road vehicles seized from the appellant – decision to restore the vehicles upon payment of a fee – whether the decision was reasonable – appeal dismissed

Citations:

[2016] UKFTT 813 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 29 January 2022; Ref: scu.573982

Fleming v Revenue and Customs: FTTTx 22 Dec 2016

FTTTx (Excise Duty Appeals : Other) EXCISE DUTY – tobacco brought in from another Member State – assessments duty – Jones and Race applied – duty payable – appeal against duty assessment dismissed – Excise wrongdoing penalty – minimum penalty – no special circumstances – no possibility of success – strike out application granted

Citations:

[2017] UKFTT 849 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 January 2022; Ref: scu.573983

Hamma v Revenue and Customs: FTTTx 14 Dec 2016

FTTTx (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion) EXCISE DUTY – CUSTOMS DUTY – IMPORT VAT – civil evasion penalties – 13,160 cigarettes brought through the green channel – whether the test for dishonesty has a subjective element – yes – whether the Appellant was dishonest – yes – whether the penalties should be further mitigated in the circumstances of this case – yes

Citations:

[2016] UKFTT 817 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise, VAT

Updated: 29 January 2022; Ref: scu.573985