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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> WF & L LIMITED v Revenue & Customs (CUSTOMS - use of incorrect customs procedure code for imports from Turkey) [2023] UKFTT 754 (TC) (07 September 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08934.html
Cite as: [2023] UKFTT 754 (TC)

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Decision Number: TC 08934
Appellant: WF & L LIMITED
Respondent: His Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Mrs Amanda BROWN
Date Of Decision: 07/09/2023
Main Category: PROCEDURE
Main Subcategory: Other
Notes: CUSTOMS - use of incorrect customs procedure code for imports from Turkey - whether goods were eligible for preference - whether in order to claim preference an A.TR is required - whether there is requirement to amend declarations where an error is identified - appeal dismissed
PDF Copy:                                 [2023] UKFTT 754 (TC)
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