In BMW Shipping Agents Ltd v HMRC [2022] UKFTT 335 (TC) (13 September) the FTT held that a freight forwarder that had made customs declarations in its own name rather than as agent was liable for the import VAT. The reason for the decision was the entries made on the customs declarations.
The appeal by a UK VAT registered freight forwarder was against a post clearance demand note for import VAT of over £3m issued by HMRC in 2016. The goods originated in China and entered the UK before being immediately forwarded to other EU countries. The sole involvement of the freight forwarder was to arrange for the goods to clear customs in the UK and be forwarded on to VAT registered businesses in other EU countries. The importer was not established in the UK or registered for VAT in the UK.
OSR could have been claimed...
