FTTTx CUSTOMS DUTY – importation of goods and their entry by the Appellant under the simplified inward processing relief procedure (SIPR) – declarations contained inaccurate information and there was a failure to comply with all the obligations relating to the entry of the goods under the SIPR – a customs debt on importation incurred pursuant to article 204(1) of the Community Customs Code Regulation 2913/92/EEC – a finding that the inaccurate information included in the declarations resulted from an attempted fraud by a person or persons unknown importing the goods and using the Appellant’s services to make the declarations – whether the Appellant was the debtor in relation to that customs debt – the circumstances to be considered in identifying the debtor in accordance with article 204(3) included the circumstance that the Appellant stated that it was acting in the name of or on behalf of another person without being empowered to do so – in consequence the Appellant was to be deemed to have acted in its own name and on its own behalf pursuant to article 5(4) – therefore the Appellant was the person who was required, according to the circumstances, to fulfil the relevant obligations and to comply with the relevant conditions and was the debtor in relation to the customs debt pursuant to article 204(3) – appeal dismissed
John Walters QC
[2011] UKFTT 38 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 01 November 2021; Ref: scu.442841