- The Upper Tribunal allowed the taxpayer’s appeal in the case of ThyssenKrupp Materials (UK) Ltd v Commissioners for HMRC
- A single error on a bill of discharge does not give rise to a customs debt under article 204 of the Community Customs Code
- ThyssenKrupp Materials (UK) Ltd claimed inward processing relief under the suspension system for components used to manufacture aircrafts
- HMRC issued a demand for nearly £8.9m in customs duty and import VAT, citing errors in quarterly bills of discharge
- The First-tier Tribunal dismissed the appeal, but the Upper Tribunal disagreed, stating that errors must have a significant effect to incur a customs debt
- This decision sets a precedent and injects common sense into the operation of the inward processing regime.
Source: rpc.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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