Mapcargo Ltd v Revenue & Customs [2013] UKFTT 217 (TC) (27 March 2013)

Mapcargo Ltd v Revenue & Customs [2013] UKFTT 217 (TC) (27 March 2013)

The appeal was dismissed because the mismatches and errors in export/import documentation and commodity codes meant that the conditions for Outward Processing Relief and VAT relief were not met. Retroactive authorisation was not available for simplified OPR, and the errors had a significant effect on the operation of the customs procedure, precluding relief.

Citation
[2013] UKFTT 217
Parties
Appellant: Mapcargo Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
27 March 2013
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Outward Processing Relief, Import VAT, Customs Documentation, Retroactive Authorisation, Commodity Codes
Customs Duty Value Added Tax Tax Law Outward Processing Relief Import VAT Customs Documentation Retroactive Authorisation Commodity Codes

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Parties

Mapcargo Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether Outward Processing Relief (OPR) is available when export/import documentation contains errors and mismatches
  2. 2 Whether VAT relief is available on re-imported goods after repair when documentation is flawed

Ratio Decidendi

The appeal was dismissed because the mismatches and errors in export/import documentation and commodity codes meant that the conditions for Outward Processing Relief and VAT relief were not met. Retroactive authorisation was not available for simplified OPR, and the errors had a significant effect on the operation of the customs procedure, precluding relief.

Court Disposition

Appeal dismissed