- The FTT partially upheld TFS’s appeal against HMRC’s import VAT demand.
- TFS was not liable for VAT on advance payments to Vitan Organik.
- The FTT upheld HMRC’s assessment on bottled water imports.
- Advance payments were not included in customs value as they were not for specific goods.
- TFS failed to prove VAT payment on under-declared bottled water import.
- The case emphasizes accurate customs value declaration and documentation.
Source: rpclegal.com
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.