United Kingdom VAT & Duties Tribunals (Customs) Decisions

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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> United Kingdom VAT & Duties Tribunals (Customs) Decisions >> Anglia Cargo International Ltd v Revenue and Customs [2006] UKVAT(Customs) C00212 (02 March 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/Customs/2006/C00212.html
Cite as: [2006] UKVAT(Customs) C212, [2006] UKVAT(Customs) C00212

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Anglia Cargo International Ltd v Revenue and Customs [2006] UKVAT(Customs) C00212 (02 March 2006)

CO00212

CUSTOMS DUTY – imported goods liable to reduced rate of duty- goods imported as being liable to full duty – late application for refund of duty overpaid – refund refused on the basis that no exceptional circumstances bringing matter without at. 236 of Customs Code – appeal dismissed

MANCHESTER TRIBUNAL CENTRE

ANGLIA CARGO INTERNATIONAL LIMITED

Appellant

- and -

THE COMMISSIONERS FOR

HER MAJESTY'S REVENUE AND CUSTOMS Respondents

Tribunal: David Demack (Chairman)

Member: Roland Presho FCMA

Sitting in public in York on 16 February 2006

Mr G Garrard-Hughes for the Appellant

Mr Andrew O'Connor of counsel, instructed by the Acting Solicitor for HM Revenue and Customs for the Respondents

© CROWN COPYRIGHT 2006


 


DECISION

1. On 30 April 2004, the Appellant company, Anglia Group International Ltd ("Anglia"), imported goods into the UK under import reference 650-352210H. The goods qualified for a preferential rate of customs duty as their origin for duty purpose was Norway. A member of Anglia's staff completed the import entry incorrectly resulting in it paying full duty of £13683.08 on the imported goods.
2. Anglia submitted a form C285 repayment application to Her Majesty's Commissioners of Revenue and Customs on 23 March 2005. The application was accompanied by proof that the imported goods were indeed of Norwegian origin. On 4 May 2005 the Commissioners returned the repayment claim based on the fact that the proof of origin was no longer valid. This decision was confirmed on review, and it is against the decision on review, given on 22 June 2005, that Anglia now appeals.
3. The Commissioners refusal is based on article 23 of the Protocol 3 to an agreement of 19 December 1996 between the EEC and the Kingdom of Norway which, in relevant part reads as follows:

"1. A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.

2. Proofs of origin which are submitted to the customs authorities of the importing country other after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances."

4. Mr Garrard – Hughes, a director of the Anglia who appeared to represent it, acknowledged that the company made no claim for preference at the time it imported the goods, and did not do so until about 11 months later-well outside the four month period for which paragraph 1 of article 23 provides. He further acknowledged that the that the limitation made in declaring the imported goods liable to full duty did not constitute "exceptional circumstances", as interpreted by the Commissioners.
5. That interpretation, as explained by Mr O'Connor, counsel for the Commissioners, is analogous to that of "special situations" under article 239 of the Customs Code, both requiring a factual situation to occur that lies outside the normal professional information and commercial risk of an operator (see pp14 and seq. of Commission Limited Paper on the application of Articles 220(2)(b) and 239 of the Community Customs Code).
6. Mr Garrard-Hughes accepted that, in all the circumstances, we had no alternative but to dismiss Anglia's appeal, and we do so. We make no direction as to costs.

DAVID DEMACK

CHAIRMAN
Release Date: 2 March 2006

MAN//05/7033