Citations:
[2004] UKVAT-Excise E00761
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.271831
[2004] UKVAT-Excise E00761
England and Wales
Updated: 18 July 2022; Ref: scu.271831
[2004] UKVAT-Excise E00770
England and Wales
Updated: 18 July 2022; Ref: scu.271844
[2004] UKVAT-Excise E00651
England and Wales
Updated: 18 July 2022; Ref: scu.271759
[2004] UKVAT-Excise E00664
England and Wales
Updated: 18 July 2022; Ref: scu.271743
[2004] UKVAT-Excise E00654
England and Wales
Updated: 18 July 2022; Ref: scu.271748
[2004] UKVAT-Excise E00682
England and Wales
Updated: 18 July 2022; Ref: scu.271734
[2004] UKVAT-Excise E00670
England and Wales
Updated: 18 July 2022; Ref: scu.271741
[2004] UKVAT-Excise E00657
England and Wales
Updated: 18 July 2022; Ref: scu.271740
[2004] UKVAT-Excise E00673
England and Wales
Updated: 18 July 2022; Ref: scu.271745
[2004] UKVAT-Excise E00676
England and Wales
Updated: 18 July 2022; Ref: scu.271737
[2004] UKVAT-Excise E00661
England and Wales
Updated: 18 July 2022; Ref: scu.271735
[2004] UKVAT-Excise E00669
England and Wales
Updated: 18 July 2022; Ref: scu.271739
[2004] UK E00656
England and Wales
Updated: 18 July 2022; Ref: scu.271747
[2004] UKVAT-Excise E00688
England and Wales
Updated: 18 July 2022; Ref: scu.271736
[2004] UKVAT-Excise E00679
England and Wales
Updated: 18 July 2022; Ref: scu.271750
[2004] UKVAT-Excise E00658
England and Wales
Updated: 18 July 2022; Ref: scu.271738
[2004] UKVAT-Excise E00655
England and Wales
Updated: 18 July 2022; Ref: scu.271744
[2004] UKVAT-Excise E00660
England and Wales
Updated: 18 July 2022; Ref: scu.271733
[2004] UKVAT-Excise E00662
England and Wales
Updated: 18 July 2022; Ref: scu.271749
Proportionality
[2004] UKVAT-Excise E00668
England and Wales
Updated: 18 July 2022; Ref: scu.271746
[2004] UKVAT-Excise E00653
England and Wales
Updated: 18 July 2022; Ref: scu.271742
[2004] UKVAT-Excise E00632
England and Wales
Updated: 18 July 2022; Ref: scu.271723
[2004] UKVAT-Excise E00675
England and Wales
Updated: 18 July 2022; Ref: scu.271730
[2004] UKVAT-Excise E00647
England and Wales
Updated: 18 July 2022; Ref: scu.271716
[2004] UKVAT-Excise E00645
England and Wales
Updated: 18 July 2022; Ref: scu.271720
[2004] UKVAT-Excise E00616
England and Wales
Updated: 18 July 2022; Ref: scu.271712
[2004] UKVAT-Excise E00636
England and Wales
Updated: 18 July 2022; Ref: scu.271714
[2004] UKVAT-Excise E00618
England and Wales
Updated: 18 July 2022; Ref: scu.271724
[2004] UKVAT-Excise E00638
England and Wales
Updated: 18 July 2022; Ref: scu.271717
[2004] UKVAT-Excise E00683
England and Wales
Updated: 18 July 2022; Ref: scu.271728
[2004] UKVAT-Excise E00646
England and Wales
Updated: 18 July 2022; Ref: scu.271715
[2004] UKVAT-Excise E00666
England and Wales
Updated: 18 July 2022; Ref: scu.271729
[2004] UKVAT-Excise E00680
England and Wales
Updated: 18 July 2022; Ref: scu.271731
[2004] UKVAT-Excise E00634
England and Wales
Updated: 18 July 2022; Ref: scu.271726
[2004] UKVAT-Excise E00648
England and Wales
Updated: 18 July 2022; Ref: scu.271718
[2004] UKVAT-Excise E00630
England and Wales
Updated: 18 July 2022; Ref: scu.271722
[2004] UKVAT-Excise E00626
England and Wales
Updated: 18 July 2022; Ref: scu.271725
[2004] UKVAT-Excise E00602
England and Wales
Updated: 18 July 2022; Ref: scu.271698
[2004] UKVAT-Excise E00633
England and Wales
Updated: 18 July 2022; Ref: scu.271708
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
[2004] UKVAT-Excise E00635
England and Wales
Updated: 18 July 2022; Ref: scu.271706
[2004] UKVAT-Excise E00649
England and Wales
Updated: 18 July 2022; Ref: scu.271707
[2004] UKVAT-Excise E00624
England and Wales
Updated: 18 July 2022; Ref: scu.271697
[2003] UKVAT-Excise E00564
England and Wales
Updated: 18 July 2022; Ref: scu.271670
[2003] UKVAT-Excise E00574
England and Wales
Updated: 18 July 2022; Ref: scu.271675
[2003] UKVAT-Excise E00561
England and Wales
Updated: 18 July 2022; Ref: scu.271671
[2004] UKVAT-Excise E00615
England and Wales
Updated: 18 July 2022; Ref: scu.271699
[2004] UKVAT-Excise E00642
England and Wales
Updated: 18 July 2022; Ref: scu.271704
[2004] UKVAT-Excise E00644
England and Wales
Updated: 18 July 2022; Ref: scu.271705
[2004] UKVAT-Excise E00627
England and Wales
Updated: 18 July 2022; Ref: scu.271701
[2004] UKVAT-Excise E00631
England and Wales
Updated: 18 July 2022; Ref: scu.271709
[2004] UKVAT-Excise E00621
England and Wales
Updated: 18 July 2022; Ref: scu.271695
[2004] UKVAT-Excise E00650
England and Wales
Updated: 18 July 2022; Ref: scu.271710
[2004] UKVAT-Excise E00643
England and Wales
Updated: 18 July 2022; Ref: scu.271711
[2004] UKVAT-Excise E00628
England and Wales
Updated: 18 July 2022; Ref: scu.271700
[2003] UKVAT-Excise E00580
England and Wales
Updated: 18 July 2022; Ref: scu.271636
[2003] UKVAT-Excise E00562
England and Wales
Updated: 18 July 2022; Ref: scu.271655
[2003] UKVAT-Excise E00571
England and Wales
Updated: 18 July 2022; Ref: scu.271656
[2003] UKVAT-Excise E00558
England and Wales
Updated: 18 July 2022; Ref: scu.271661
[2003] UKVAT-Excise E00577
England and Wales
Updated: 18 July 2022; Ref: scu.271669
[2003] UKVAT-Excise E00376
England and Wales
Updated: 18 July 2022; Ref: scu.271660
[2003] UKVAT-Excise E00560
England and Wales
Updated: 18 July 2022; Ref: scu.271665
[2003] UKVAT-Excise E00601
England and Wales
Updated: 18 July 2022; Ref: scu.271664
[2003] UKVAT-Excise E00565
England and Wales
Updated: 18 July 2022; Ref: scu.271653
[2003] UKVAT-Excise E00591
England and Wales
Updated: 18 July 2022; Ref: scu.271654
[2003] UKVAT-Excise E00563
England and Wales
Updated: 18 July 2022; Ref: scu.271666
[2003] UKVAT-Excise E00583
England and Wales
Updated: 18 July 2022; Ref: scu.271652
[2003] UKVAT-Excise E00589
England and Wales
Updated: 18 July 2022; Ref: scu.271668
[2003] UKVAT-Excise E00587
England and Wales
Updated: 18 July 2022; Ref: scu.271667
[2003] UKVAT-Excise E00590
England and Wales
Updated: 18 July 2022; Ref: scu.271662
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.
[2003] UKVAT-Excise E00479
England and Wales
Updated: 18 July 2022; Ref: scu.271549
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
[2003] UKVAT-Excise E00478
England and Wales
Updated: 18 July 2022; Ref: scu.271566
Restoration of vehicle
[2003] UKVAT-Excise E00435
England and Wales
Updated: 18 July 2022; Ref: scu.271524
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
[2003] UKVAT-Excise E00426
England and Wales
Updated: 18 July 2022; Ref: scu.271514
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
[2003] UKVAT-Excise E00421
England and Wales
Updated: 18 July 2022; Ref: scu.271498
Restoration of vehicle – refused
[2003] UKVAT-Excise E00579
England and Wales
Updated: 18 July 2022; Ref: scu.271627
RESTORATION OF GOODS – reasonableness of decision not to restore – Finance Act 1994 s.16(4) – goods held for personal use – appeal allowed
[2003] UKVAT-Excise E00477
England and Wales
Updated: 18 July 2022; Ref: scu.271564
EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL Review Directed
[2003] UKVAT-Excise E00551
England and Wales
Updated: 18 July 2022; Ref: scu.271613
[2003] UKVAT-Excise E00439
England and Wales
Updated: 18 July 2022; Ref: scu.271541
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.
[2006] UKVAT-Customs C00219
England and Wales
Updated: 18 July 2022; Ref: scu.271405
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)
[2005] UKVAT-Customs C00207
England and Wales
Updated: 18 July 2022; Ref: scu.271394
[2006] UKVAT-Customs C00213
England and Wales
Updated: 18 July 2022; Ref: scu.271401
[2006] UKVAT-Customs C00222
England and Wales
Updated: 18 July 2022; Ref: scu.271408
CUSTOMS DUTY – REPAYMENTS under Article 239 (errors made by authorities) – error not shown – appeal dismissed
[2006] UKVAT-Customs C00209
England and Wales
Updated: 18 July 2022; Ref: scu.271397
[2005] UKVAT-Customs C00200
England and Wales
Updated: 18 July 2022; Ref: scu.271388
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.
[2002] UKVAT-Customs C00169
England and Wales
Updated: 18 July 2022; Ref: scu.271359
Export of UK manufactured goods to Czech Republic – Failure to obtain evidence as to origin of the raw materials – Jurisdiction of the Tribunal in the appeal
[2005] UKVAT-Customs C00191
England and Wales
Updated: 18 July 2022; Ref: scu.271377
ECJ Common Customs Tariff – Combined Nomenclature – Tariff classification – Heading 6403 Footwear with uppers of leather Heading 6404 – Footwear with uppers of textile materials.
C-165/07, [2008] EUECJ C-165/07
Updated: 15 July 2022; Ref: scu.268813
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
C-355/14, [2016] EUECJ C-355/14, ECLI:EU:C:2016:403
Directive 2008/118/EC, Directive 2003/96/EC 14(1)(a)
European
Updated: 12 July 2022; Ref: scu.565148
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
C. Lycourgos, P
C-418/14, [2016] EUECJ C-418/14, ECLI:EU:C:2016:400
European
Updated: 12 July 2022; Ref: scu.565149
Fantasy fund contributions are taxable as pool bettings.
Times 09-Oct-1996, [1996] EWHC Admin 79
Betting and Gaming Duties Act 1981
England and Wales
Updated: 11 July 2022; Ref: scu.79392
[2007] EWHC 1889 (Ch)
England and Wales
Updated: 11 July 2022; Ref: scu.258488
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.
Henderson J
[2007] EWHC 1045 (Ch)
England and Wales
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.
Updated: 10 July 2022; Ref: scu.251658
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.
C-447/05, [2007] EUECJ C-447/05, C-448/05, [2007] EUECJ C-448/05
European
Updated: 10 July 2022; Ref: scu.251138
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).
C-250/05, [2006] EUECJ C-250/05
European
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.
Updated: 08 July 2022; Ref: scu.245665
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’
F. Biltgen (Rapporteur), P
C-143/15, [2016] EUECJ C-143/15, ECLI:EU:C:2016:115
European
Updated: 07 July 2022; Ref: scu.560484
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’).
C-514/04, [2006] EUECJ C-514/04
European
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.
Updated: 07 July 2022; Ref: scu.243119
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.
Poaires Maduro AG
[2006] ECR I-4285, [2006] EUECJ C-11/05
England and Wales
Updated: 06 July 2022; Ref: scu.241701
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.
Mr Justice Evans-Lombe
[2006] EWHC 237 (Ch)
England and Wales
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.
Updated: 05 July 2022; Ref: scu.238693
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.
C-140/04, [2005] EUECJ C-140/04
Updated: 04 July 2022; Ref: scu.230053