Importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation

CUSTOMS DUTY AND VAT-importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation-whether the aircraft had left the customs territory of the EU before landing in UK-whether HMRC must remit the customs duty and VAT-whether simplified end use procedure should have applied-whether demand in breach of appellant’s legitimate expectation-whether appellant entrapped by HMRC

Source: bailii.org

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