Uflex imported pet food bags with an incorrect tariff classification, leading to customs duty and VAT assessments by HMRC. While the First-tier Tribunal (FTT) agreed with Uflex’s correct classification, it denied their claim for a retrospective lower duty rate due to late document submission, finding no “exceptional circumstances” to justify the delay as required by law. Uflex’s appeal against this decision was ultimately dismissed.
Source: bailii.org
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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