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Duty Calls

McGrigors' Tax Disputes and Investigations team continues its column on customs and excise duties. This week David Anderson Partner looks at some recent customs duty cases which cover 'obvious negligence'
As you have probably spotted before DC's preferred method of reporting on developments in the duty world is to offer up its thoughts on specific topics or themes — hydrocarbon oils one month warehousing the next. This month is no exception as we take a look at the case law on the remission of duties (primarily under Article 239 of the Customs Code (2913/92/EEC — the Code) although we do have an exception) and the issue of 'obvious negligence' comes under our particular scrutiny. As there has been a paucity of duty cases in this area of late...

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