- Stark Building Materials (UK) Ltd appealed HMRC’s refusal to repay excise duty on imported hydrocarbon oil, arguing that later approval as an “approved person” should suffice for repayment.
- The FTT ruled that to qualify for repayment under section 9(4) HODA, the importer must be an “approved person” at or before the time of importation.
- Approval obtained after importation does not meet the statutory requirement for repayment.
- The decision highlights the importance for importers to secure HMRC approval before importing excise-duty goods, as retrospective relief is not available.
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.
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