TNT (UK) Ltd v Revenue & Customs [2011] UKFTT 38 (TC) (10 January 2011)

TNT (UK) Ltd v Revenue & Customs [2011] UKFTT 38 (TC) (10 January 2011)

TNT (UK) Ltd was not empowered to act as representative for the true importer, as the purported principal (BTFL) did not exist and Afritrade did not authorise use of its VAT number. Under Article 5(4) of the Community Customs Code, TNT is deemed to have acted in its own name and behalf. Consequently, TNT is the person required to fulfil the obligations and comply with the conditions of SIPR, making it the debtor for the customs debt under Article 204(3).

Citation
[2011] UKFTT 38 (TC)
Parties
Appellant: TNT (UK) Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
10 January 2011
Procedural Posture
Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
Customs Duty Liability, Inward Processing Relief (sipr), Representation in Customs Procedures, Fraudulent Import Declarations, Community Customs Code Interpretation
Customs Law Tax Law European Union Law Customs Duty Liability Inward Processing Relief (sipr) Representation in Customs Procedures Fraudulent Import Declarations Community Customs Code Interpretation

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Parties

TNT (UK) Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether TNT (UK) Ltd was the debtor for customs debt incurred due to non-compliance with SIPR conditions
  2. 2 Whether TNT (UK) Ltd was empowered to act as representative for the importer
  3. 3 Effect of inaccurate information and use of another company's VAT number in customs declarations

Ratio Decidendi

TNT (UK) Ltd was not empowered to act as representative for the true importer, as the purported principal (BTFL) did not exist and Afritrade did not authorise use of its VAT number. Under Article 5(4) of the Community Customs Code, TNT is deemed to have acted in its own name and behalf. Consequently, TNT is the person required to fulfil the obligations and comply with the conditions of SIPR, making it the debtor for the customs debt under Article 204(3).

Court Disposition

Appeal dismissed

Orders

  • No costs order made as per parties' agreement.