Welcome to the February 2023 edition of RPC’s Customs and Excise Quarterly Update.
News
- The deadline for exporters to move from using CHIEF to the new Customs Declaration Service has been extended to 30 November 2023.
- The government has announced the suspension of import duty in relation to in excess of 100 categories of goods.
- The freeze to UK alcohol duty rates has been extended for a further six months until 1 August 2023.
Case reports
- Pavan Trading Ltd v HMRC [2023] UKFTT 79 (TC)
- Push Energy Ltd v HMRC [2022] UKUT 312 (TCC)
- Omar v HMRC [2023] UKFTT 101 (TCC)
Source: www.lexology.com
