CUSTOMS DUTY – claim for refund of import duty paid as result of error when goods wrongly declared as imported for home use when they should have been declared as eligible for inward processing relief – claim for repayment received more than 3 months after date of original declaration and therefore received out of time – appellant contended claim for repayment lost in post – appellant failed to make repayment claim in accordance with procedures for invalidating an incorrect customs declaration – whether repayment claim could be accepted out of time because appellant could show it had a duly substantiated exceptional case – no – Article 237 of Council Regulation 2913/92 – Article 251 of Council Regulation 2453/93 – appeal dismissed
Citations:
[2014] UKFTT 295 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 05 October 2022; Ref: scu.525314