Princes Ltd v Revenue and Customs (Post Clearance Demand - Customs Declaration - Claim for Preferential Tariff Treatment on importation) [2024] UKFTT 1074 (TC) (28 November 2024)

Princes Ltd v Revenue and Customs (Post Clearance Demand - Customs Declaration - Claim for Preferential Tariff Treatment on importation) [2024] UKFTT 1074 (TC) (28 November 2024)

The legislation requires that a valid statement on origin must exist at the time the claim for preferential tariff treatment is made. The appellant claimed PTT on importation without having such statements, did not pay duty, and cannot retrospectively correct this by providing statements after the fact. The retrospective claim procedure is only available where no claim for PTT was made and duty was paid. The appellant is liable for the customs duty assessed.

Citation
[2024] UKFTT 1074
Parties
Appellant: Princes Ltd; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
28 November 2024
Procedural Posture
Tax Appeal / First Tier Tribunal (tax Chamber) Substantive Judgment
Outcome
Appeal dismissed
Legal Topics
Preferential Tariff Treatment, Customs Declaration, Proof of Origin, Retrospective Claims, Trade and Cooperation Agreement (tca), Importer's Knowledge
Customs and Excise International Trade Law Tax Law Preferential Tariff Treatment Customs Declaration Proof of Origin Retrospective Claims Trade and Cooperation Agreement (tca) +1 more

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Parties

Princes Ltd

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal (tax Chamber) Substantive Judgment

Legal Issues

  1. 1 Whether a statement on origin must exist at the time of the claim for Preferential Tariff Treatment (PTT)
  2. 2 Whether a retrospective statement on origin can be provided where PTT was claimed on importation
  3. 3 Whether the appellant can now rely on importer's knowledge to claim PTT

Ratio Decidendi

The legislation requires that a valid statement on origin must exist at the time the claim for preferential tariff treatment is made. The appellant claimed PTT on importation without having such statements, did not pay duty, and cannot retrospectively correct this by providing statements after the fact. The retrospective claim procedure is only available where no claim for PTT was made and duty was paid. The appellant is liable for the customs duty assessed.

Court Disposition

Appeal dismissed

Orders

  • Appellant is liable for Customs Duty of £205,160.02 in respect of the three imports.