In Lane Fouracres Associates v HMRC (FTC/49/2013 – 11 February 2014) the issue was whether import duties which had been erroneously paid may be repaid under the Community Customs Code (CCC) art 236.
Between July 2005 and September 2009 the taxpayer had paid import duties on bags originating from India. In July 2009 HMRC suggested that the bags should not have attracted duty as they should have benefited from a ‘preferential tariff’ since they originated from India. A repayment claim was submitted in September 2009. It was rejected by HMRC.
The UT noted that no valid certificates of origin had been submitted within the ten months’ period required under CCC art 90(b)(1). The UT also acknowledged that it was not HMRC’s practice to require a certificate of origin provided that box 36 of the import declaration (form 88) had been completed indicating that the goods were...
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