Marco Trading Ltd v Revenue & Customs [2011] UKFTT 646 (TC) (05 October 2011)

Marco Trading Ltd v Revenue & Customs [2011] UKFTT 646 (TC) (05 October 2011)

The Tribunal found that, except for three invoices, Marco Trading Ltd was entitled to preferential treatment as HMRC failed to prove the Form A certificates were forgeries and the direct transport rule was not breached. However, for the three invoices where documentation was insufficient, the appeal was dismissed....

Source-derived case information.

Citation
[2011] UKFTT 646
Parties
Appellant: Marco Trading Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
05 October 2011
Procedural Posture
Customs Duty Appeal (first Tier Tribunal Tax) / Final Judgment After Consolidated Hearing
Outcome
Appeal allowed in part; dismissed in respect of three invoices.
Legal Topics
Preferential Tariff Treatment, Certificates of Origin, Direct Transport Rule, Post Clearance Demands, Waiver and Remission of Duty, Forgery and Fraud in Customs Documentation
Customs Law Tax Law European Union Law Preferential Tariff Treatment Certificates of Origin Direct Transport Rule Post Clearance Demands Waiver and Remission of Duty +1 more

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Parties

Marco Trading Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Customs Duty Appeal (first Tier Tribunal Tax) / Final Judgment After Consolidated Hearing

Legal Issues

  1. 1 Whether Marco Trading Ltd was entitled to preferential duty rates under the GSP for imports from Bangladesh
  2. 2 Whether the Form A certificates of origin and supporting documentation were genuine or forgeries
  3. 3 Whether the direct transport rule was satisfied

Ratio Decidendi

The Tribunal found that, except for three invoices, Marco Trading Ltd was entitled to preferential treatment as HMRC failed to prove the Form A certificates were forgeries and the direct transport rule was not breached. However, for the three invoices where documentation was insufficient, the appeal was dismissed. Waiver relief under Article 220(2)(b) was not allowed due to lack of evidence of good faith, but remission under Article 239 was allowed as a special situation with no obvious negligence was established.

Court Disposition

Appeal allowed in part; dismissed in respect of three invoices.

Orders

  • Post-clearance demands quashed except for three invoices where documentation was insufficient.
  • No waiver relief under Article 220(2)(b) granted.