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Duty Calls

This month we return to the subject of excise duty and more specifically the appeal cases that have been heard as a result of HMRC's seizure of goods imported into the UK where HMRC claims there is liability to payment of excise duty. Broadly the background to these cases is that the appellants (who are individuals by nature of the relevant law — that is goods have to be purchased for 'own use') return to the UK from Europe with a significant quantity of tobacco and/or alcohol. Officers conclude that the goods in these cases are for a commercial purpose and have seized them and any vehicle in which the goods were carried.
The relevant law
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