Tag: Customs and Excise

Williams v Customs and Excise: Excs 4 May 2004

RESTORATION – Appellant imported 10kg tobacco and 6,200 cigarettes – Appellant stated that foods were intended as gifts to family who had been generous to him when he was bankrupt – Goods paid for out of money recently inherited – Commissioners decided goods imported for sale at profit because (inter alia) expenditure not commensurate with income – Whether decision reasonable – No – Appeal allowed: further review ordered
RESTORATION APPEAL – Whether appellant may adduce evidence as to whether goods imported for own use – Whether Tribunal may find such facts – Effect of decision of CA in Gora v Customs and Excise Commissioners

Citations:

[2004] UKVAT-Excise E00715

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271817

Tanner v Customs and Excise: Excs 26 Mar 2004

RESTORATION – Goods only seized – Goods alleged to have been hidden in van – Customs evidence confused and contradictory – Whether review decision based thereon reasonable – No – Further review directed

Citations:

[2004] UKVAT-Excise E00684, [2004] UKVAT-Excise E000684

Links:

Bailii, Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Tanner v Customs and Excise Excs 20-Feb-2003
EXCISE DUTY – Appeal heard in the absence of the Appellant under VAT Tribunals Rules, Rule 26(2) – Appeal under s.16 FA 1994 against a review decision not to offer seized excise goods for restoration – imported excise goods allegedly concealed in a . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 18 July 2022; Ref: scu.271758

Egan and Another v Customs and Excise: Excs 20 Feb 2004

Restoration of Vehicle – Dismissed on facts – own use – Excise duty – hand rolling tobacco – whether for own use or commercial importation – seizure of goods and vehicle – restoration of vehicle on payment of sum equal to duty – appeal against review decision on vehicle but not goods – claimed rates of consumption of tobacco

Citations:

[2004] UKVAT-Excise E00635

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271706

Golobiewska v Customs and Excise: Excs 20 May 2003

EXCISE – Restoration Refusal – Owner of car lending to a friend – Owner not present at the seizure – Primary facts in dispute – Determination by Tribunal on whether the friend used the vehicle for smuggling – Found he did – Whether the owner was aware that the friend borrowed the car for smuggling – Found she was – Whether the car was adapted for smuggling – Found it was – Proportionality of the refusal to restore considered – Decision maker on review considering the reasonableness of the original decision – Held he should have considered its correctness – Review decision unreasonable for that and other reasons in relation to findings of primary fact – Appeal allowed – Further review directed in the light of the Decision

Citations:

[2003] UKVAT-Excise E00421

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271498

Buckley v Customs and Excise: Excs 14 Aug 2003

EXCISE DUTY – restoration of tractor unit used to import 5.9 million cigarettes from Eire on which UK excise duty had not been paid offered to haulier on terms – equal to value of unit – whether disproportionate – whether appellant negligent in completing CMR on basis of information supplied by storeman -appeal dismissed.

Citations:

[2003] UKVAT-Excise E00479

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271549

More and others v Customs and Excise: Excs 14 Aug 2003

EXCISE DUTIES – Community travellers – cigarettes purchased in Belgium and brought to UK without payment of UK duty – goods and car used for journey seized – car restored on humanitarian grounds – restoration of excise goods refused – whether conclusion that goods held for commercial purpose reasonable – yes – appeal dismissed

Citations:

[2003] UKVAT-Excise E00478

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271566

Kinley and Another v Customs and Excise: Excs 9 Jun 2003

EXCISE DUTY – non-restoration of excise goods and car said to belong to first appellant – finding that when seized car did not belong to first appellant – first appellant thus had no right to appeal against non-restoration – Customs not satisfied that excise goods not being imported for commercial purpose – Customs’ decision held to be reasonable- appeal dismissed

Citations:

[2003] UKVAT-Excise E00426

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271514

Allett Mowers Ltd v Revenue and Customs: Cust 11 Jul 2006

Customs Duty – Export of manufactured goods to Romania – Preference – No documentary evidence provided of origin of raw materials – necessity and method of proving origin: Europe Agreement, Protocol 4 Council Regulation EC 1207/2001 Public Notices 827 and 828.

Citations:

[2006] UKVAT-Customs C00219

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271405

Grace Construction Products Ltd v Revenue and Customs: Cust 2 Dec 2005

Customs Duty – the correct relationship between Rules 1 and 2(b) of the General Rules of Interpretation – whether a composite product made of plastic and rubber should be classified as plastic or rubber – whether this is resolved by Rule 1, Rule 3(a), 3(b) or 3(c)

Citations:

[2005] UKVAT-Customs C00207

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271394

Broomco (1984) Ltd v Customs and Excise: Cust 4 Jul 2002

Post-Clearance Demands – New Zealand butter – Cleared on basis of certificates by New Zealand authorities – Later dispute as to validity – Quota under Protocol 18 of Accession Treaty – Whether post-clearance recovery impliedly excluded – No – Current access under WTO agreements – No exclusion in principle of post – clearance recovery under WTO law.

Citations:

[2002] UKVAT-Customs C00169

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise, European

Updated: 18 July 2022; Ref: scu.271359

Polihim-SS EOOD v Nachalnik na Mitnitsa Svishtov: ECJ 2 Jun 2016

ECJ (Judgment) Reference for a preliminary ruling – Indirect taxation – Excise duties – Directive 2008/118/EC – Chargeability of excise duties – Article 7(2) – Concept of ‘departure of excise goods from a duty suspension arrangement’ – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Use of energy products to produce electricity – Purchase and resale by an intermediate purchaser of energy products located in a tax warehouse – Direct delivery of energy products to an operator for the production of electricity – Indication of the intermediate purchaser as the ‘consignee’ of the products in the tax documents – Infringement of the requirements of national law as regards exemption from excise duty – Refusal of exemption – Proof of the use of the products in circumstances permitting exemption from excise duty – Proportionality

Citations:

C-355/14, [2016] EUECJ C-355/14, ECLI:EU:C:2016:403

Links:

Bailii

Statutes:

Directive 2008/118/EC, Directive 2003/96/EC 14(1)(a)

Jurisdiction:

European

Customs and Excise

Updated: 12 July 2022; Ref: scu.565148

Roz-Swit v Dyrektor Izby Celnej we Wroclawiu: ECJ 2 Jun 2016

ECJ (Judgment) Reference for a preliminary ruling – Excise duties – Directive 2003/96/EC – Differentiated rates of excise duty for motor fuels and heating fuels – Condition for the application of the rate for heating fuels – Submission of a monthly list of statements that the products purchased are for heating purposes – Application of the rate of excise duty laid down for motor fuels where that list is not submitted – Principle of proportionality

Judges:

C. Lycourgos, P

Citations:

C-418/14, [2016] EUECJ C-418/14, ECLI:EU:C:2016:400

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 12 July 2022; Ref: scu.565149

HM Revenue and Customs v Epson Telford Ltd: ChD 4 May 2007

The parties disputed whether inkjet printer cartridges were to be classsified on import as parts of printers, and free of duty, or as ink and subject to duty.
Held: ‘I can see no reason why the advances in design and technology incorporated into the G2 and G3 cartridges should make it any less appropriate to focus on the purpose for which the cartridges are used as providing the key to their essential character. That purpose is still to supply the printer with ink. Accordingly the ink should still be regarded as the most important constituent material or factor.’ The appeal by HMRC was allowed.

Judges:

Henderson J

Citations:

[2007] EWHC 1045 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Epson Telford Ltd v Customs and Excise Commissioners 2000
G1 cartridges for inkjet printers should be classified as ink and liable to payment of duty. . .
Cited – Turbon International v Oberfinanzdirektion Koblenz ECJ 26-Oct-2006
Europa Common Customs Tariff – Tariff headings – Classification in the Combined Nomenclature of ink cartridges compatible with Epson Stylus Color printers – Inks (heading 3215) – Parts and accessories of machines . .
Cited – Vtech Electronics (UK) Plc v The Commissioners of Customs and Excise ChD 29-Jan-2003
. .
Cited – Turbon International GmbH v Oberfinanzdirektion Koblenz ECJ 7-Feb-2002
ECJ Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1734/96, must be interpreted as meaning that an ink-cartridge without . .
Cited – Wiener SI GmbH v Hauptzollamt Emmerich ECJ 20-Nov-1997
ECJ Subheading 60.04 B IV b 2 bb of the Common Customs Tariff, in the version resulting from Regulation No 3400/84 amending Regulation No 950/68 on the Common Customs Tariff, must be construed as covering under . .
Cited – VauDe Sport GmbH and Co KG v Oberfinanzdirektion Koblenz ECJ 10-May-2001
Europa The Combined Nomenclature, set out in Annex I to Regulation No 1359/95 amending Annexes I and II to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and . .
Cited – Holz Geenen v Oberfinanzdirektion Munchen ECJ 28-Mar-2000
Europa Common Customs Tariff – Tariff headings – Classification in the combined nomenclature – Regulation (EC) No 1509/97 – Rectangular wood blocks used in the construction of window frames.
‘It is settled . .
Cited – Firma Molkerei-Zentrale Westfalen/Lippe GmbH v Hauptzollamt Paderborn ECJ 3-Apr-1968
Europa 1. European economic community – nature – natural or legal persons having rights and obligations – individuals – provisions of the treaty having direct effect – concept 2. Policy of the EEC – common rules . .
Cited – Peacock AG v Hauptzollamt Paderborn ECJ 19-Oct-2000
. .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 10 July 2022; Ref: scu.251658

Thomson Multimedia Sales Europe (C-447/05), Vestel France (C-448/05) v Administration des douanes et droits indirects: ECJ 8 Mar 2007

ECJ Community Customs Code Implementing measures Regulation (EEC) No 2454/93 Annex 11 Non-preferential origin of goods Television receivers Concept of substantial processing or working Criterion of added value Validity.

Citations:

C-447/05, [2007] EUECJ C-447/05, C-448/05, [2007] EUECJ C-448/05

Links:

Bailii, Bailii

Jurisdiction:

European

Customs and Excise

Updated: 10 July 2022; Ref: scu.251138

Turbon International v Oberfinanzdirektion Koblenz: ECJ 26 Oct 2006

Europa Common Customs Tariff – Tariff headings – Classification in the Combined Nomenclature of ink cartridges compatible with Epson Stylus Color printers – Inks (heading 3215) – Parts and accessories of machines of heading 8471 (heading 8473).

Citations:

C-250/05, [2006] EUECJ C-250/05

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – HM Revenue and Customs v Epson Telford Ltd ChD 4-May-2007
The parties disputed whether inkjet printer cartridges were to be classsified on import as parts of printers, and free of duty, or as ink and subject to duty.
Held: ‘I can see no reason why the advances in design and technology incorporated . .
Cited – Amoena (UK) Ltd v Revenue and Customs SC 13-Jul-2016
The court considered the proper classification under customs codes for a mastectomy bra. The First Tier Tribunal had found no evidence that it had an medical purpose beyond the containment of the breast from.
Held: The appeal succeeded.
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 08 July 2022; Ref: scu.245665

GE Security (Judgment): ECJ 25 Feb 2016

ECJ Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Common Customs Tariff – Combined Nomenclature – Classification of goods – Headings 8517, 8521, 8531 and 8543 – Product known as a ‘video multiplexer’

Judges:

F. Biltgen (Rapporteur), P

Citations:

C-143/15, [2016] EUECJ C-143/15, ECLI:EU:C:2016:115

Links:

Bailii

Statutes:

Regulation (EEC) No 2658/87

Jurisdiction:

European

Customs and Excise

Updated: 07 July 2022; Ref: scu.560484

Uroplasty BV v Inspecteur van de Belastingdienst-Douanedistrict Rotterdam: ECJ 13 Jul 2006

Europa (Common Customs Tariff) Tariff classification – Sterile flakes of polydimethilsiloxane – Silicone elastomer – Meaning of ‘primary form’ – Medicament – Packaging – Meaning of ‘appliance implanted in the body’).

Citations:

C-514/04, [2006] EUECJ C-514/04

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – Amoena (UK) Ltd v Revenue and Customs SC 13-Jul-2016
The court considered the proper classification under customs codes for a mastectomy bra. The First Tier Tribunal had found no evidence that it had an medical purpose beyond the containment of the breast from.
Held: The appeal succeeded.
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 07 July 2022; Ref: scu.243119

Friesland Coberco Dairy Foods BV, trading as Friesland Supply Point Ede v Inspecteur van de Belastingdienst/Douane Noord/kantoor Groningen: ECJ 11 May 2006

ECJ (Opinion) (Customs Union) Community Customs Code – Arrangements for processing under customs control – Refusal by the national customs authorities of an application for authorisation for processing under customs control – Binding nature of the conclusions of the Customs Code Committee – None – Jurisdiction of the Court to rule on the validity of those conclusions in the context of Article 234 EC – None – Interpretation of Article 133(e) of the Customs Code – Interpretation of Articles 502(3) and 504(4) of Regulation (EEC) No 2454/93 – Overall assessment of all the circumstances of the application for authorisation.

Judges:

Poaires Maduro AG

Citations:

[2006] ECR I-4285, [2006] EUECJ C-11/05

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 July 2022; Ref: scu.241701

Customs and Excise v Weller: ChD 23 Feb 2006

A statutory rationalisation of the procedure governing the forfeiture of goods by HMRC was urgently required as the present system is so confusing to the public and pregnant with the possibility of substantial injustice.

Judges:

Mr Justice Evans-Lombe

Citations:

[2006] EWHC 237 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Remitted from – Weller v Revenue and Customs VDT 12-Sep-2006
VDT EXCISE DUTY – Restoration of goods – Cigarettes – Whether decision not to restore was reasonable – No – Appeal allowed. . .
Cited – Revenue and Customs v Jones and Another CA 18-Jul-2011
HMRC appealed against an order for the return to the owner of goods seized under the 1979 Act. The respondents imported tobacco and alcohol which was seized. They said it had been for personal use. HMRC now said that the Tribunal’s jurisdiction to . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 05 July 2022; Ref: scu.238693

United Antwerp Maritime Agencies and Seaport Terminals (Customs Union): ECJ 15 Sep 2005

ECJ Customs union – Creation of a customs debt on importation – Goods in temporary storage – Unlawful removal of the goods from customs supervision – Person liable for the debt.

Citations:

C-140/04, [2005] EUECJ C-140/04

Links:

Bailii

European, Customs and Excise

Updated: 04 July 2022; Ref: scu.230053