Bradgate Containers Ltd v Revenue & Customs [2011] UKFTT 308 (TC) (10 May 2011)

Bradgate Containers Ltd v Revenue & Customs [2011] UKFTT 308 (TC) (10 May 2011)

Bradgate Containers Limited was not the customs debtor for the purposes of Article 204(3) as it did not authorize the entry for IPR and was not the declarant or paying agent. The appeal succeeds as Bradgate is not liable for the customs debt established under Article 204(1).

Citation
[2011] UKFTT 308 (TC)
Parties
Appellant: Bradgate Containers Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
10 May 2011
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed
Legal Topics
Customs Duty, Import VAT, Inward Processing Relief, Remission of Duty, Obvious Negligence, Special Situation, Customs Debtor Identification
Customs Law Tax Law European Union Law Customs Duty Import VAT Inward Processing Relief Remission of Duty Obvious Negligence +2 more

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Parties

Bradgate Containers Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether Bradgate Containers Limited can benefit from remission of customs duty under EU regulations due to lack of obvious negligence or special situation
  2. 2 Whether Bradgate Containers Limited is correctly identified as the customs debtor under Article 204(3) of Regulation 2913/92

Ratio Decidendi

Bradgate Containers Limited was not the customs debtor for the purposes of Article 204(3) as it did not authorize the entry for IPR and was not the declarant or paying agent. The appeal succeeds as Bradgate is not liable for the customs debt established under Article 204(1).

Court Disposition

Appeal allowed

Orders

  • Post clearance demand note for £1,695.99 customs duty and VAT is cancelled
  • Bradgate Containers Limited is not liable for the customs debt