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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 |