- Uflex Europe Ltd was unsuccessful in its appeal to the Upper Tribunal regarding the late submission of a GSP Certificate for imported pet food bags.
- Uflex initially applied a customs classification resulting in 0% duty and believed no Proof of Origin documentation was needed.
- The classification was later found incorrect, and Uflex claimed entitlement to a lower duty rate due to exceptional circumstances.
- HMRC disagreed, and the First-tier Tribunal dismissed Uflex’s appeal, finding no exceptional circumstances.
- The Upper Tribunal upheld the First-tier Tribunal’s decision, agreeing that Uflex failed to present the GSP Certificate within the required ten-month period.
- The case emphasizes the importance of adhering to customs documentation deadlines and that administrative errors are unlikely to justify missing statutory deadlines.
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.
