- Roseline Logistics Ltd acted as a Customs agent for QP Trading Limited and made 32 import declarations in early 2022.
- Roseline claimed postponed VAT accounting on behalf of QP Trading Limited, which was not eligible due to lack of UK VAT registration.
- HMRC issued a demand for GBP1.1m to Roseline, holding them liable for the VAT due from QP Trading Limited.
- The FTT found Roseline was not a valid Customs agent due to lack of proper authorization.
- Roseline was held liable for unpaid import VAT due to invalid PVA claims.
- Emphasis on the importance of proper authorization and compliance with Customs regulations.
- Customers should verify customs agents’ authorization and handling of imports.
- Customs agents must check clients’ VAT registration status and eligibility for VAT accounting methods.
Source: jdsupra.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.
