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.
Source excerpt
- Union customs code
- End-use relief
- Retroactive authorisation
- Equal treatment
- Exceptional circumstances