F.M.X. Food Merchants Import Export Company Ltd v Revenue & Customs (CUSTOMS DUTIES - 73 imports of root vegetables from Costa Rica) [2021] UKFTT 385 (TC) (01 November 2021)

BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> F.M.X. Food Merchants Import Export Company Ltd v Revenue & Customs (CUSTOMS DUTIES - 73 imports of root vegetables from Costa Rica) [2021] UKFTT 385 (TC) (01 November 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08307.html
Cite as: [2021] UKFTT 385 (TC)

[New search] [Contents list] [Printable PDF version] [Help]

Decision Number:	TC 08307
Appellant:	F.M.X. FOOD MERCHANTS IMPORT EXPORT COMPANY LTD
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Zachary CITRON
Date Of Decision:	01/11/2021
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	CUSTOMS DUTIES - 73 imports of root vegetables from Costa Rica - preferential rates not claimed on some customs declaration forms, despite being potentially available - applications for repayment made after expiry of validity of certificates of origin - in two cases no certificates provided - HMRC refused the applications - Lane Fouracres considered and applied - held: certificates need to be valid when preferential rates claimed - appeal dismissed insofar as that was not the case; and also where no certificates provided

PDF Copy: [2021] UKFTT 385 (TC)

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08307.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> F.M.X. Food Merchants Import Export Company Ltd v Revenue & Customs (CUSTOMS DUTIES - 73 imports of root vegetables from Costa Rica) [2021] UKFTT 385 (TC) (01 November 2021) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08307.html Cite as: [2021] UKFTT 385 (TC)