UT/2023/000029 - [2024] UKUT 00079 (TCC)

Case Number: UT/2023/000029

Rolls Building

Fetter Lane

London, EC4A 1NL

CUSTOMS DUTY – inward processing relief – requirements of a bill of discharge (‘BoD’) – whether a single error on BoD or data mismatch between BoD and HMRC’s Management Support System gives rise to a customs debt under Article 204 Community Customs Code in relation to all products on the BoD – appeal allowed

Judgment date: 28 March 2024

Before

MRS JUSTICE BACON

JUDGE GREG SINFIELD

Between

THYSSENKRUPP MATERIALS (UK) LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Valentina Sloane KC and Jeremy White, counsel, instructed by Ernst & Young LLP

For the Respondents: Edward Waldegrave, counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

DECISION