UT (Tax & Chancery) UT/2023/000087 - [2025] UKUT 00176 (TCC)

UT (Tax & Chancery) Case Number: UT/2023/000087

Hearing venue: Rolls Building

Fetter Lane

London

Judgment date: 06 June 2025

CUSTOMS DUTIES – Union Customs Code – importation of civil aircraft – retroactive authorisation for end-use relief pursuant to Article 172 Commission Delegated Regulation (EU) 2015/2446 – FTT directing a further review of HMRC’s refusal to grant authorisation – directions given by the FTT for the purposes of that review – whether the FTT erred in finding that the application was not for the renewal of an authorisation for the same kind of operation and goods – whether the FTT erred in its approach to “exceptional circumstances” – equal treatment – whether the FTT erred in failing to direct that HMRC must deal with the appellant’s application consistently with end-use applications by other operators and in accordance with guidance as it stood at the time of the application.

Before

JUDGE JONATHAN CANNAN

JUDGE NICHOLAS PAINES KC

Between

DHL AIR (UK) LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S

REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: Jeremy White, counsel instructed by KPMG LLP, and Christopher Leigh of KPMG LLP

For the Respondents: Mark Fell KC, instructed by the General Counsel and Solicitor for His Majesty’s Revenue and Customs

DECISION