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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> F.M.X. Food Merchants Import Export Company Ltd v Revenue & Customs (CUSTOMS DUTIES - 73 imports of root vegetables from Costa Rica) [2021] UKFTT 385 (TC) (01 November 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08307.html
Cite as: [2021] UKFTT 385 (TC)
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| Decision Number: | TC 08307 |
| Appellant: | F.M.X. FOOD MERCHANTS IMPORT EXPORT COMPANY LTD |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Zachary CITRON |
| Date Of Decision: | 01/11/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | CUSTOMS DUTIES - 73 imports of root vegetables from Costa Rica - preferential rates not claimed on some customs declaration forms, despite being potentially available - applications for repayment made after expiry of validity of certificates of origin - in two cases no certificates provided - HMRC refused the applications - Lane Fouracres considered and applied - held: certificates need to be valid when preferential rates claimed - appeal dismissed insofar as that was not the case; and also where no certificates provided |