- Juno Sourcing Ltd appealed against a post-clearance demand notice for £1,373,884.73 in customs duty and import VAT on PPE imported during the COVID-19 pandemic.
- The company claimed relief under EU law for goods intended for the NHS, arguing that the goods should qualify if they were intended and expected to end up at the NHS.
- The Tribunal held that relief was only available if, on the balance of probabilities, the goods actually did end up at the NHS, not just intended for it.
- On the facts, the Tribunal found that this condition was not met and dismissed the appeal.
- The Tribunal also rejected a claim for remission under Articles 117-120 of the Union Customs Code, finding none applied.
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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