VALUE ADDED TAX – Liability for import VAT – C18 Post Clearance Demand Note – whether Appellant was the Declarant for the purposes of Article 4(18) and Article 201 Council Regulation (EEC) No 2913/92 of 12th October 1992 (the Community Customs Code) – whether Appellant was acting as a direct agent for a named principal.
Source: bailii.org
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