Commentary

C00094 Ferry Freighting Group v C & E Comrs (1999) unreported

Part V17 Customs duties

C00094 Ferry Freighting Group v C & E Comrs (1999) unreported

C00094 Ferry Freighting Group v C & E Comrs (1999) unreported

Customs duty - external Community transit procedure - failure to produce document certified by customs authorities at destination - failure by Italian customs authorities to return TI document - commercial evidence that goods satisfactorily received - whether such evidence could amount to certification by the foreign customs authorities - no

The Appellant provided security for duty payable on a cargo in transit from the Dover customs post to a declared office of destination in Milan under an external contract transit procedure. Evidence was given that the goods were delivered to

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