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09-1-2016 6:16 pm  #1

HMRC not assessing for duty on non-EU imports

It would appear that HMRC are not issuing assessments for duty when goods have been imported from outside EU. (They are still raising penalties, however)

See:Al-Aaraj v Revenue & Customs
Entezam v Revenue & Customs 

However, it would appear that HMRC ARE still trying to charge duty on goods imported from within the EU. 

See:Frith & Ors v Revenue & Customs
Denley v Revenue & Customs 

This seems a little odd to me as the relevant provisions (Article 37 of EU directive 2008/118/EC) would appear to apply only to intra-EU importations and not to those from outside the EU: 

1. In the situations referred to in Article 33(1) and Article 36(1), in the event of the total destruction or irretrievable loss of the excise goods during their transport in a Member State other than the Member State in which they were released for consumption, as a result of the actual nature of the goods, or unforeseeable circumstances, or force majeure, or as a consequence of authorisation by the competent authorities of that Member State, the excise duty shall not be chargeable in that Member State.

Last edited by turbulentupstart (09-1-2016 6:18 pm)


09-1-2016 7:51 pm  #2

Re: HMRC not assessing for duty on non-EU imports

Be assured HMRC are indeed still sending assessments and duty charges. One was referred to me only this evening.

Also the days of the old £250 penalty seem to have passed. Penalty charges are a minimum of 50% of the duty ''evaded''.

TU, did you find a conclusion to the tribunal case to which you referred a while back about duty being charged on destroyed goods?

Please ensure you do not divulge any information which could identify you as Border Force will use your posts here as evidence against you in court.


11-1-2016 7:17 pm  #3

Re: HMRC not assessing for duty on non-EU imports

Don't know whether there has been a full hearing yet. It is also possible that HMRC may have withdrawn the assessment.

Interestingly, in the case quoted above, (:Frith & Ors v Revenue & Customs ) the judge struck out the appeals, but then, in a postscript,  referred the parties to the cases in which the article 37 point was raised

I should also make reference to the recent decisions of the Tribunal in the cases of Marcin Staniszewski v HMRC [2015] UKFTT 349, Charles Fleming v HMRC [2015] UKFTT 362 and James Murray v HMRC [2015] UKFTT 371.  Those decisions were not referred to in argument before me at the hearing and they did not form part of my reasoning in giving the decision.  I refer to them here so that the parties might take into account the reasons given in those decisions in deciding upon the actions that they might wish to take in the future conduct of these appeals.

     Thread Starter

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