THYSSENKRUPP MATERIALS (UK) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00079 (TCC)
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
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CUSTOMS DUTY – inward processing relief – requirements of a bill of discharge (‘BoD’) – whether a single error on BoD or data mismatch between BoD and HMRC’s Management Support System gives rise to a customs debt under Article 204 Community Customs Code in relation to all products on the BoD – appeal allowed