DHL Air (UK) Limited v The Commissioners for HMRC

DHL Air (UK) Limited v The Commissioners for HMRC

The Upper Tribunal held that CCC authorisations could not be renewed under the UCC regime due to substantive differences in legal frameworks and transitional provisions. The appellant's 2017 application did not qualify as a renewal for the same kind of operation and goods under Article 172(3) UCC DA. The FTT correctly limited what could amount to exceptional circumstances under Article 172(2) UCC DA and was not required to direct HMRC to treat the application consistently with other operators or guidance. No errors of law were found in the FTT's decision.

Parties
Appellant: DHL AIR (UK) LIMITED; Respondents: THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Jurisdiction
England and Wales
Judgment Date
09 June 2025
Procedural Posture
Appeal / Upper Tribunal Judgment
Outcome
Appeal dismissed
Legal Topics
Union Customs Code, End Use Relief, Retroactive Authorisation, Equal Treatment, Exceptional Circumstances
Customs Law EU Law Tax Law Union Customs Code End Use Relief Retroactive Authorisation Equal Treatment Exceptional Circumstances

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Parties

DHL AIR (UK) LIMITED

Appellant

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Procedural Posture

Appeal / Upper Tribunal Judgment

Legal Issues

  1. 1 Whether the First-tier Tribunal erred in finding that the appellant's 2017 application was not for renewal of an authorisation for the same kind of operation and goods under Article 172(3) UCC DA
  2. 2 Whether the FTT erred in its approach to 'exceptional circumstances' under Article 172(2) UCC DA
  3. 3 Whether the FTT erred in failing to direct HMRC to treat the appellant's application consistently with other operators and in accordance with guidance as it stood at the time

Ratio Decidendi

The Upper Tribunal held that CCC authorisations could not be renewed under the UCC regime due to substantive differences in legal frameworks and transitional provisions. The appellant's 2017 application did not qualify as a renewal for the same kind of operation and goods under Article 172(3) UCC DA. The FTT correctly limited what could amount to exceptional circumstances under Article 172(2) UCC DA and was not required to direct HMRC to treat the application consistently with other operators or guidance. No errors of law were found in the FTT's decision.

Court Disposition

Appeal dismissed

Orders

  • No errors of law found in the FTT's decision
  • No direction to HMRC to treat the appellant's application consistently with other operators or guidance