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
[2017] UKFTT 571 (TC)
England and Wales
Updated: 28 March 2022; Ref: scu.591047
(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
T-67/14, [2017] EUECJ T-67/14, ECLI:EU:T:2017:481
European
Updated: 27 March 2022; Ref: scu.590529
(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
ECLI:EU:C:2017:469, [2017] EUECJ C-349/16
European
Updated: 27 March 2022; Ref: scu.588303
[2017] UKUT 192 (TCC)
England and Wales
Updated: 26 March 2022; Ref: scu.584688
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
[2010] EUECJ C-506/09 – P
England and Wales
Opinion – Portugal v Transnautica ECJ 29-Apr-2010
Stay of proceedings . .
Lists of cited by and citing cases may be incomplete.
Updated: 26 March 2022; Ref: scu.584520
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’
C-59/16, [2017] EUECJ C-59/16, ECLI:EU:C:2017:362
European
Updated: 26 March 2022; Ref: scu.584350
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
[2017] UKFTT 264 (TC)
England and Wales
Updated: 24 March 2022; Ref: scu.581691
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
ECLI:EU:C:2017:232, [2017] EUECJ C-435/15
European
Updated: 24 March 2022; Ref: scu.581049
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)
ECLI:EU:C:2017:220, [2017] EUECJ C-47/16
European
Updated: 24 March 2022; Ref: scu.581056
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
ECLI:EU:C:2017:195, [2017] EUECJ C-173/15
European
Updated: 23 March 2022; Ref: scu.580706
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
ECLI:EU:T:2017:125, [2017] EUECJ T-160/14
European
Updated: 09 February 2022; Ref: scu.579668
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
ECLI:EU:T:2017:124, [2017] EUECJ T-162/14
European
Updated: 09 February 2022; Ref: scu.579651
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.
[2017] UKFTT 190 (TC)
Tobacco Products Duty Act 1979 7
England and Wales
Updated: 06 February 2022; Ref: scu.578547
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
[2017] UKFTT 195 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578546
(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
[2017] UKFTT 212 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578551
(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.
[2017] UKFTT 172 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578533
Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Other
[2017] UKFTT 595 (TC)
England and Wales
Updated: 03 February 2022; Ref: scu.592630
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
ECLI:EU:T:2017:88, [2017] EUECJ T-783/14
European
Updated: 31 January 2022; Ref: scu.575279
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’
ECLI:EU:C:2017:130, [2017] EUECJ C-145/16
European
Updated: 31 January 2022; Ref: scu.575251
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
[2017] UKFTT 133 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.574083
(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
[2017] UKFTT 843 (TC)
European Convention on Human Rights 6
England and Wales
Updated: 29 January 2022; Ref: scu.574007
(Excise Duty Tobacco : Hand Rolling) EXCISE DUTY – Strike Out application – Assessment – Proportionality – Consumption – Tobacco Goods – Seizure – Penalty
[2016] UKFTT 825 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573999
(Excise Duty Hydrocarbon Oil – (See Also Excise Restoration of Vehicle) : Other)
[2017] UKFTT 844 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.574005
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
[2017] UKFTT 845 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.574006
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
[2017] UKFTT 849 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573983
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
[2016] UKFTT 817 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573985
FTTTx (Excise Duty Red Diesel (See Excise Hydrocarbon Oil) : Excise Duty Red Diesel) EXCISE DUTY – misuse of rebated fuel – assessment – penalty – quantum of assessment and penalty- appeal allowed in part
[2017] UKFTT 828 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573995
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
[2016] UKFTT 813 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573982
FTTTx (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil (Duty)) : Other) Procedure – application by taxpayer for permission to make a late appeal – application opposed and application by HMRC to strike out – Tribunal’s discretion to extend time – application refused
[2017] UKFTT 847 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573971
(Customs Classification – Multi Functional Machines) CUSTOMS CLASSIFICATION – multi functional machines – Kip/Hewlett-Packard C-362/07 and C-363/07, ECLI:EU:C:2008:710 and Hewlett-Packard C-361/11, (ECLI:EU:C:2013:18 applied – appeal allowed
[2016] UKFTT 788 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573947
ECJ (Judgment) Appeal – Dumping – Implementing Regulation (EU) No 501/2013 – Imports of bicycles consigned from Indonesia, Malaysia, Sri Lanka and Tunisia – Extension to such imports of the definitive anti-dumping duty imposed on imports of bicycles originating in China – Regulation (EC) No 1225/2009 – Article 13 – Circumvention – Article 18 – Lack of cooperation – Evidence – Body of consistent evidence – Contradictory reasoning – Inadequate statement of reasons – Breach of procedural rights
ECLI:EU:C:2017:62, [2017] EUECJ C-248/15
European
Updated: 29 January 2022; Ref: scu.573814
ECJ (Judgment) Reference for a preliminary ruling – Customs union – Community Customs Code – Article 202(3), first and second indents – Customs debt incurred through unlawful introduction of goods – Meaning of ‘debtor’ – Employee of a legal person responsible for the unlawful introduction – Article 212a – Relief from import duty – Fraudulent dealing or obvious negligence – Determination
ECLI:EU:C:2017:40, [2017] EUECJ C-679/15
European
Updated: 29 January 2022; Ref: scu.573741
ECJ Judgment – Customs Union – Importation of tuna derived products from El Salvador – Post-clearance recovery of import duties – Application for non-recovery of import duties – Article 220 (2) (b) and Article 236 of Regulation (EEC) No 2913/92 – Right to good administration within the meaning of Article 872a of Regulation (EEC) No 2454/93 – Error not reasonably detectable by the competent authorities
ECLI:EU:T:2016:742, [2016] EUECJ T-466/14
Bailii
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572610
ECJ Judgment – Customs Union – Importation of tuna derived products from Ecuador – Post-clearance recovery of import duties – Application for non-recovery of import duties – Article 220 (2) (b) and Article 236 of Regulation (EEC) No 2913/92 – Notice to importers published in the Official Journal – Good faith – Application for remission of import duties – Article 239 of Regulation (EEC) No 2913/92
ECLI:EU:T:2016:739, [2016] EUECJ T-548/14
Bailii
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572611
ECJ Judgment – Reference for a preliminary ruling – Combined Nomenclature – Classification of goods – Food supplements falling under heading 2106 – Active ingredient as the essential component – Possible classification in Chapter 30 of the Combined Nomenclature – Goods presented and marketed as medicinal products
ECLI:EU:C:2016:959, [2016] EUECJ C-700/15
Bailii
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572592
ECJ Judgment – Reference for a preliminary ruling – Community Customs Code – Regulation (EEC) No 2913/92 – Article 96 – External transit arrangements – Concept of ‘carrier’ – Lack of presentation of goods at Customs office of destination – Liability – Sub-carrier Having delivered the goods to the main carrier on the parking area of ??the customs office of destination and again took over the goods on a subsequent journey
C-547/15, [2016] EUECJ C-547/15
Bailii
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572587
ECJ Judgment – Appeal – State aid – National tax on air transport- Application of differentiated rates – Lower rate for flights to destinations no more than 300 km from the national airport – Advantage – Selective nature – Assessment where the fiscal measure is likely to constitute a restriction on the freedom to provide services – Recovery – Excise duty
C-164/15, [2016] EUECJ C-164/15
Bailii
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572572
ECJ (Judgment) Reference for a preliminary ruling – Regulation (EEC) No 2658/87 – Customs union and Common Customs Tariff – Tariff classification – Combined Nomenclature – Headings 8539, 8541, 8543, 8548 and 9405 – Light-emitting diode bulbs (LED)
A. Borg Barthet (Rapporteur), acting as President
ECLI:EU:C:2016:937, [2016] EUECJ C-600/15
Bailii
Regulation (EEC) No 2658/87
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572323
ECJ (Judgment) Preliminary ruling – Approximation of laws – Directive 93/42 / EEC – Medical devices – Device Class I (surgical dressings) having been the subject of a conformity assessment procedure by the manufacturer – Parallel imports – Added on labeling data importer – supplementary conformity assessment procedure
ECLI:EU:C:2016:903, [2016] EUECJ C-662/15
Bailii
European
Customs and Excise
Updated: 26 January 2022; Ref: scu.571877
FTTT Excise Duty – Hand-Rolling Tobacco brought in from another Member State – Assessment to duty – Jones and Race applied – Duty payable – Appeal against duty assessment dismissed – Excise wrongdoing penalty – Appeal against penalty allowed in part – Further reduction to take account of ‘telling’
[2016] UKFTT 762 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571847
Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Commercial Vehicle) – whether refusal to restore vehicle was unreasonable – no – appeal dismissed
[2016] UKFTT 739 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571845
FTTTx PROCEDURE – Excise – seizure of sword under s 139(6) CEMA 1979 – request for restoration refused – late request for review – request refused – late notice of appeal to Tribunal – application for admission of late appeal – consideration of criteria in Data Select and BPP – whether time limit applicable under s 14A FA 1994 – no – consideration of circumstances – order given for review
[2016] UKFTT 759 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571853
Excise Duties – Application To Strike Out – no reasonable chance of success – granted
[2016] UKFTT 756 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571858
Excise Duty – Customs Duty – Joint Customs Civil Evasion
[2016] UKFTT 770 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571822
Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Commercial Vehicle
[2016] UKFTT 740 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571816
Excise Duty Appeals : Time To Appeal
[2016] UKFTT 717 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571811
Excise Duty Appeals : Practice and Procedure
[2016] UKFTT 726 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571813
Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Commercial Vehicle
[2016] UKFTT 719 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571812
ECJ Judgment – Appeal – Dumping – Implementing Regulations (EU) No 1138/2011 and (EU) No 1241/2012 – Imports of certain fatty alcohols and their blends originating in India, Indonesia and Malaysia – Regulation (EC) No 1225/2009 – Article 2(10)(i) – Adjustment – Functions similar to those of an agent working on a commission basis – First subparagraph of Article 2(10) – Symmetry between the normal value and the export price – Principle of sound administration
ECLI:EU:C:2016:803, [2016] EUECJ C-468/15
Bailii
European
Customs and Excise
Updated: 24 January 2022; Ref: scu.570590
FTTTx Customs Duty : Classification – Nomenclature – classification – various pieces of equipment used in CCTV installations – automatic data processing machines – machines for the conversion and transmission of images – video recording apparatus – objective characteristics – appeal allowed in part
[2016] UKFTT 700 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570570
FTTTx Customs Duty : Classification – Nomenclature – Customs Duty – imports of X Ray sensor substrate mounts and LED wafer substrates – classified within commodity heading ‘Miscellaneous chemical products’ – whether the products should have been correctly classified as ‘Parts of semiconductor devices’ – yes – appeal allowed
[2016] UKFTT 698 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570575
FTTTx Customs Duty : Remission – EXCISE DUTY, CUSTOMS DUTY, IMPORT VAT – appellant allowing goods to leave ullage cage – whether there can be a customs debt under both Article 202 and Article 203 of the Customs Code – yes – whether there was a liability to excise duty – no – whether Article 239 or Article 220(2)(b) of the Customs Code applies – no – whether assessments calculated correctly – some corrections made – appeal allowed in part
[2016] UKFTT 682 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570558
FTTTx Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion – EXCISE DUTY and CUSTOMS DUTY and IMPORT VAT- civil evasion penalties – s 8 of FA 1994 and s 25 of FA 2003 – the test of dishonesty – the burden of proof – the standard of proof – the status of Tenerife for customs clearance purposes – whether appellant ‘dishonest’; no – appeal allowed – penalty discharged
[2016] UKFTT 683 (TC)
Bailii
England and Wales
Taxes – Other, Customs and Excise, VAT
Updated: 24 January 2022; Ref: scu.570561
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
[2016] UKFTT 681 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570565
Court of Appeal of the Eastern Caribbean Supreme Court (British Virgin Islands) The court was asked as to the lawfulness of the seizure by the appellant Commissioner on 20 September 2012 of Delta’s fuel storage tank No 7 at Pockwood Pond, Tortola, together with its contents (some 248,000 US gallons). The seizure was in reliance on powers given by the Customs Management and Duties Act No 6 of 2010 (‘the Customs Act’). The issue in short is whether the fuel was liable to forfeiture under that legislation, properly interpreted. The judge (Ellis J) upheld the forfeiture, but her decision was reversed by the Court of Appeal.
Lord Kerr, Lord Wilson, Lord Reed, Lord Carnwath, Lord Hughes
[2016] UKPC 27
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570454
UTTC EXCISE DUTY – preliminary issue -whether person holding goods where excise duty unpaid and the goods have previously been released for consumption in the same Member State liable to be assessed for the unpaid duty
[2016] UKUT 429 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570429
UTC CUSTOMS DUTIES- classification – Combined Nomenclature – whether ‘Beyblades’ should be classified as ‘articles for table or parlour games’ within Heading 9504 or as ‘other toys’ within Heading 9503 – GIR 3 tiebreaker – appeal against [2015] UKFTT 340 (TC) decision dismissed
[2016] UKUT 408 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.570427
UTTC EXCISE DUTY – penalty for handling goods subject to unpaid excise duty – FA 2008, Sch 41, para 4(1) – whether penalty assessment is a ‘criminal charge’ for the purpose of Article 6, European Convention on Human Rights – whether reverse burden of proof in s 154 CEMA is incompatible with the presumption of innocence in Article 6(2)
[2016] UKUT 359 (TCC)
Bailii
European Convention on Human Rights 6
England and Wales
Customs and Excise, Human Rights
Updated: 24 January 2022; Ref: scu.570417
ECJ (Judgment) Reference for a preliminary ruling – Approximation of laws – In vitro diagnostic medical devices – Directive 98/79/EC – Parallel imports – Translation by the importer of the information and instructions for use provided by the manufacturer – Supplementary conformity assessment procedure
ECLI:EU:C:2016:770, [2016] EUECJ C-277/15
Bailii
Directive 98/79/EC
European
Customs and Excise
Updated: 24 January 2022; Ref: scu.570146
Objection to withdrawal of approval under the 1999 Regulations
Mitting J
[2015] EWHC 3954 (Admin)
Bailii
Warehouse and Owner of Warehoused Goods Regulations 1999
England and Wales
Customs and Excise
Updated: 23 January 2022; Ref: scu.569834
(Excise Duty Appeals : Other)
[2016] UKFTT 505 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 21 January 2022; Ref: scu.567973
Excise Duty and VAT – Liability of Appellant to Excise Duty and VAT if beer and cider despatched for export did not arrive at the recipient bonded warehouse in Calais – AAD version 3 documents all returned to the guarantor indicating that the beer and cider had been duly received – whether the actual beer and cider despatched by the Appellant was the beer and cider that had been checked in by the bonded warehouse in Calais – whether there had been an ‘outward diversion fraud’ – Appeal dismissed
[2010] UKFTT 623 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 January 2022; Ref: scu.567584
UTTC EXCISE DUTIES – duty suspended movements of goods – movements not 5 correctly discharged – First-tier allowed appeal of guarantor of movements – Commissioners’ appeal allowed by Upper Tribunal on a casting vote of the presiding member – application by guarantor to set aside Upper Tribunal decision – presiding member duly selected – application dismissed see also: [2011] UKFTT 211 (TC), [2014] UKFTT 829 (TC), [2015] UKUT 625 (TCC)
[2016] UKUT 201 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 20 January 2022; Ref: scu.567349
ECJ (Judgment) Reference for a preliminary ruling – Common Customs Tariff – Combined Nomenclature – Headings 8471 and 8521 – Explanatory notes – Agreement on trade in information technology products – ‘Screenplays’
ECLI:EU:C:2016:556, [2016] EUECJ C-97/15
Bailii
European
Customs and Excise
Updated: 19 January 2022; Ref: scu.566908
ECJ (Judgment) Reference for a preliminary ruling – Taxation – General arrangements governing excise duty – Directive 92/12/EEC – Manufactured tobacco moving under an excise duty suspension arrangement – Liability of the authorised warehousekeeper – Whether Member States may make the authorised warehousekeeper jointly and severally liable for the payment of sums corresponding to the financial penalties imposed on those engaged in smuggling – Principles of proportionality and legal certainty
C-81/15, [2016] EUECJ C-81/15, ECLI:EU:C:2016:398
Bailii
Directive 92/12/EEC
European, Customs and Excise
Updated: 17 January 2022; Ref: scu.565142
ECJ (Judgment) – Reference for a preliminary ruling – Common Customs Tariff – Tariff classification – Combined Nomenclature – Heading 2711 – Petroleum gases and other gaseous hydrocarbons – Material giving the essential character – Liquefied petroleum gas
C. Toader, P
C-286/15, [2016] EUECJ C-286/15
Bailii
European, Customs and Excise
Updated: 17 January 2022; Ref: scu.564888
ECJ (Judgment) Reference for a preliminary ruling – Common Customs Tariff – Classification of goods – Regulation (EEC) No 2658/87 – Combined Nomenclature – Heading 8710 and Subheading 9305 91 00 – Note 3 to Section XVII and point (c) of note 1 to Chapter 93 – Tanks and other armoured fighting vehicles – Military weapons – Classification of a turret system
C-262/15, [2016] EUECJ C-262/15, ECLI:EU:C:2016:365
Bailii
European, Customs and Excise
Updated: 17 January 2022; Ref: scu.564877
FTTTx 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
[2016] UKFTT 347 TC
Bailii
Finance Act 2003 25(1)
England and Wales
Customs and Excise
Updated: 17 January 2022; Ref: scu.564840
FTTTx 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
[2016] UKFTT 334 TC
Bailii
England and Wales
Customs and Excise
Updated: 17 January 2022; Ref: scu.564839
ECJ (Judgment) References for a preliminary ruling – Common Customs Tariff – Classification for customs purposes – Combined Nomenclature – Tariff heading 2206 – Tariff heading 2208 – Alcoholic beverages obtained through fermentation followed by purification – Addition of additives to alcoholic beverages obtained through fermentation followed by purification – Beverages which have lost the properties of beverages falling under tariff heading 2206
C-532/14, [2016] EUECJ C-532/14, ECLI:EU:C:2016:337
Bailii
European, Customs and Excise
Updated: 15 January 2022; Ref: scu.563410
UTTC Excise Duty – exemption under art 27(1) of Directive 982/83/EEC – whether conditional refund system for importing manufacturers in s 4 FA 1995 adequately implemented the exemption – held: on the facts the appellant importers had a directly effective right to exemption which was not given effect by s4 and which could not be given effect by excising the conditions from s4 – the charge to excise duty should be read as subject to that right – appeal allowed.
[2016] UKUT 104 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 14 January 2022; Ref: scu.562424
Excise Duty Appeals : Jurisdiction
[2016] UKFTT 48 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 10 January 2022; Ref: scu.559886
Excise Duty Tobacco : Hand Rolling
[2016] UKFTT 37 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 10 January 2022; Ref: scu.559900
The claimant sought to challenge the removal of the exemption for renewable source electricity from the Climate Change Levy.
Held: Review was refused. The court rejected the Respondents’ submission that EU law has no application to the RSE Exemption at all and that therefore the claim must fail because at the national level legitimate expectations cannot be raised against a sovereign Parliament. The amendments to para. 19 of Schedule 6 to the FA 2000 are within the scope of EU law. The EU law principle of legal certainty, and its corollary the protection of legitimate expectations, require that the application of rules of law must be foreseeable by those subject to them, and that a breach of the EU law principle of foreseeability would also be a breach of domestic law on account of the European Communities Act 1972.
The Judge rejected the Claimants’ case that the legal test as to whether there had been a breach of the EU law principles of legal certainty and protection of legitimate expectations in the present case is reducible to the question whether a prudent and circumspect economic operator could have foreseen the possibility of a without notice withdrawal of the RSE Exemption in all the circumstances.
It was not possible to reconcile the various strands of ECJ jurisprudence and the Claimants could not succeed unless they established to his satisfaction that the Respondents promoted a legitimate expectation of there being no withdrawal of the RSE Exemption without a two year time limit (for which the Judge understood the Claimants to be contending), or equivalent fiscal benefit in lieu.
What was required was an express assurance by the Government that any withdrawal of the RSE Exemption would be coupled with the specific two year lead time, or that that might irresistibly be inferred from what Government had said and done such that the giving of such an assurance might be implied; in other words, the giving of something tantamount to an express assurance.
A prudent and circumspect operator should not have inferred that the RSE Exemption would not be removed without a two-year lead time. The Respondents had not created any legitimate expectation on the part of the Claimants to the effect that the RSE Exemption would not be withdrawn without providing a lead time of two-years, or equivalent value.
Jay J
[2016] EWHC 228 (Admin)
Bailii
European Communities Act 1972
England and Wales
Cited by:
Appeal from – Infinis Energy Holdings Ltd v HM Treasury and Another CA 21-Oct-2016
No breach of EU Legitimate Expectation
The appellant challenged rejection of its request for judicial review of a decision to remove financial support for its creation pf renewable energy.
Held: The appal failed. Althought eth claimant would indeed be severely affected, it had . .
Lists of cited by and citing cases may be incomplete.
Utilities, Constitutional, Customs and Excise
Updated: 10 January 2022; Ref: scu.559744
ECJ (Judgment) References for a preliminary ruling – Admissibility – Dumping – Imports of footwear with uppers of leather originating in China and Vietnam – Validity of Regulation (EC) No 1472/2006 and Implementing Regulation (EU) No 1294/2009 – WTO Anti-Dumping Agreement – Regulation (EC) No 384/96 – Article 2(7) – Determination of dumping – Imports from non-market economy countries – Claims for market economy treatment – Time limit – Article 9(5) and (6) – Claims for individual treatment – Article 17 – Sampling – Article 3(1), (5) and (6), Article 4(1) and Article 5(4) – Cooperation of the Union industry – Article 3(2) and (7) – Determination of injury – Other known factors – Community Customs Code – Article 236(1) and (2) – Repayment of duties not legally owed – Time limit – Unforeseeable circumstances or force majeure – Invalidity of a regulation which imposed anti-dumping duties)
C-659/13, [2016] EUECJ C-659/13, ECLI:EU:C:2016:74
Bailii
European
European, Customs and Excise
Updated: 10 January 2022; Ref: scu.559532
CUSTOMS DUTY – classification – nomenclature – the correct classification of imported uncooked treated chicken – validity of HMRC decision to revoke a Binding Tariff Information provided to the importer
[2016] UKUT 1 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 09 January 2022; Ref: scu.559193
Excise Duty Tobacco : Hand Rolling
[2015] UKFTT 680 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 09 January 2022; Ref: scu.558270
FTTTx (Excise Duty Restoration of Goods (See Also Excise Appeal) : New Review On Facts) Excise duty. Restoration of forfeited goods. Can the Reviewing Officer give reasons different from the original decision maker for upholding the original decision – no.
[2015] UKFTT 677 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 09 January 2022; Ref: scu.558268
(Excise Duty Tobacco : Hand Rolling)
[2015] UKFTT 687 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 09 January 2022; Ref: scu.558267
(Excise Duty Tobacco : Hand Rolling)
[2015] UKFTT 685 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 09 January 2022; Ref: scu.558261
Excise Duty Appeals : Jurisdiction
[2016] UKFTT 2 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 09 January 2022; Ref: scu.558252
(Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion)
[2015] UKFTT 684 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 09 January 2022; Ref: scu.558255
[2015] UKFTT 640 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 08 January 2022; Ref: scu.557182
Excise Duty Tobacco : Hand Rolling
[2015] UKFTT 673 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 08 January 2022; Ref: scu.557170
‘The issues in the case concern the correct treatment and classification for customs purposes of certain specialised military clothing imported by the appellants (respondents before the Upper Tribunal) from the People’s Republic of China. The clothing was designed for the protection of troops in combat. The appellants claim to be entitled to relief from import duty in respect of it.’
Laws, Elias LJJ, Russell J
[2015] EWCA Civ 1261, [2015] WLR(D) 533
Bailii, WLRD
England and Wales
Customs and Excise
Updated: 08 January 2022; Ref: scu.557079
(Judgment) Appeal – Customs Union and Common Customs Tariff – Regulation (EU) No 861/2010 – Actions for annulment – Fourth paragraph of Article 263 TFEU – Regulatory act not entailing implementing measures – Release of goods and communication of the amount of the duties – Use of simplified procedures or data-processing techniques
ECLI:EU:C:2015:805, [2015] EUECJ C-553/14
Bailii
European
Customs and Excise
Updated: 08 January 2022; Ref: scu.557016
Excise duty – hand rolling tobacco – seized as UK duty unpaid – reasonableness of review decision to refuse restoration – HMRC application to strike out – application refused
[2015] UKFTT 444 (TC)
Bailii
England and Wales
customs and Excise
Updated: 04 January 2022; Ref: scu.552706
FTTTx EXCISE DUTY – whether appellant had the right to bring an appeal – seizure of goods – refusal to restore – decision based on alleged failure to prove ownership of the goods – whether unreasonable – held, no – appeal dismissed
[2015] UKFTT 253 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 01 January 2022; Ref: scu.549557
Excise Duty Appeals : Time To Appeal
[2015] UKFTT 281 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 01 January 2022; Ref: scu.549537
Customs Duty : Reliefs
[2015] UKFTT 280 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 01 January 2022; Ref: scu.549536
EXCISE DUTY – seizure of tobacco – reasonableness of decision to refuse restoration of tobacco – appeal dismissed
[2015] UKFTT 230 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 01 January 2022; Ref: scu.549516
