Commentary

C00050 Nacco Material Handling (NI) Ltd v C & E Comrs (1997) unreported

Part V17 Customs duties

C00050 Nacco Material Handling (NI) Ltd v C & E Comrs (1997) unreported

C00050 Nacco Material Handling (NI) Ltd v C & E Comrs (1997) unreported

Customs duty - inward processing - taxpayer's estimates as to goods to be imported - estimates exceeded - whether taxpayer liable to customs debt - whether unclear guidance constituted error on part of Customs - Implementing Regulation, Commission Regulation 2454/93/EEC art 497(3); Community Customs Code, Council Regulation 2913/92/EEC arts 87(2), 117, 220(2)

The duty relief system known as inward processing (“IP”) allows relief from customs duty on goods imported for processing from outside the EC if the goods or products ultimately manufactured are subsequently to be exported from

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