Commentary

C00068 Freight Transport Association v C & E Comrs

Part V17 Customs duties

C00068 Freight Transport Association v C & E Comrs

C00068 Freight Transport Association v C & E Comrs

[1997] V & DR 330

Customs duty - unpaid duty - guarantor's liability - Customs notified guarantor - notification not specifying amount due - whether adequate notification within time limit - Implementing Regulation, Commission Regulation 2454/93/EEC art 374

FTA was a trade association. Its member companies were hauliers and freight forwarders. It acted as guarantor for its members for transit movements for customs duty purposes. It acted as guarantor for Bulmac for a consignment of tables to Portugal. The departure date was 26 January 1993, within the guarantee period. Bulmac ceased trading in

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