FTTTX CUSTOMS DUTY – failure to accurately complete import documentation – duty assessed on subsequent review after a delay of over three years – form EUR1 said to be invalid as submitted after 10 months from importation – whether duty on HMRC to check the accuracy of import documentation – no; whether liability to duty arises despite the submission of EUR1 at the date of importation – no; review decision flawed as failed to take account of the fact of submission of EUR1.
[2014] UKFTT 1076 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 December 2021; Ref: scu.540316