Commentary

C & E Comrs v E Reece Limited

Part V17 Customs duties

C & E Comrs v E Reece Limited

C & E Comrs v E Reece Limited

27 July 2000 unreported, ChD

The Commissioners sought post-clearance recovery from the respondent of a sum of £179,050 in respect of customs duty and VAT chargeable on importation of bicycles bought from Vietnam. The respondent had been able to import the bicycles free of duty and VAT by relying on a certificate of origin (GSP Form A) issued by the Vietnamese customs authorities (the local chamber of commerce) certifying that the goods were of Vietnamese origin. Since the bicycles had been assembled in Vietnam from materials of Hong Kong origin, they did not qualify as of Vietnamese origin.

The VAT & Duties Tribunal held that the respondent was entitled to the benefit of the exception from post-clearance recovery provided by art 220(2)(b) of the Community Customs Code, on the ground that there was an error on the part of the competent customs authorities which could not

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