United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> TNT UK Ltd v HMRC [2012] UKUT 49 (TCC) (7 February 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/49.html
Cite as: [2012] UKUT 49 (TCC)

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TNT UK Ltd v HMRC [2012] UKUT 49 (TCC) (7 February 2012)

"CUSTOMS DUTIES — post-clearance demand — goods imported using simplified inward processing relief system — appellant acting as importer’s, or purported importer’s, agent — import declarations submitted by appellant incorrect by reason of importer providing false identity— no bills of discharge provided — Customs Code arts 5, 204 — whether appellant liable for payment of duty and VAT — yes — appeal dismissed".

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