UT/2023/000082 - [2025] UKUT 00057 (TCC)

The Appellant (“Uflex”) was assessed by the Respondents (“HMRC”) to customs duty and VAT in respect of the importation of certain pet food bags between April 2014 and December 2018. The parties disagreed on the correct custom classification of the bags. Uflex also sought to claim retrospectively a lower rate of duty on the imports by late presentation of certain documentation, relying on an exemption for “exceptional circumstances” for the lateness. HMRC rejected that claim.

Uflex appealed against the assessments to the First-tier Tribunal (Tax Chamber) (the “FTT”). In a decision released on 3 May 2023 (the “Decision”), the FTT decided in favour of Uflex’s customs classification of the goods, but held that the required documentation had been submitted outside the statutory period and there were no “exceptional circumstances” to justify the lateness within the meaning of the relevant legislation. The consequence was that the assessments were upheld.

Uflex now appeals against the FTT’s decision that there were no exceptional circumstances.