Customs and excise quarterly - November 2020

In this update we report on (1) import duty and VAT when importing decorations and awards; (2) the moving of excise goods under the Northern Ireland Protocol; and (3) an HMRC Tax Importation and Impact Note in relation to the new Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020.

We also comment on three recent cases relating to (1) the Alcohol Wholesalers Registration Scheme; (2) excise wrongdoing penalties; and (3) forfeiture of hand-rolling tobacco. 

News

Pay no import duty and VAT when importing decorations and awards

HMRC has published guidance regarding the relief of Customs Duty and VAT when importing or presenting a decoration or award in the UK or EU. Read more

Moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021

HMRC has published a policy paper providing information and guidance on the movement of excise goods, which may involve interaction with customs requirements under the Northern Ireland Protocol. Read more

The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

HMRC has published a policy paper providing information and guidance on the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations. Read more

Case reports

Langdale – Lack of knowledge of the requirement for Alcohol Wholesaler Registration Scheme (AWRS) approval did not amount to a reasonable excuse

In Langdale Brewing Co Ltd v Revenue & Customs Commissioners [2020] UKFTT 384 (TC), the First-tier Tribunal (FTT) confirmed that a newly established brewing company's lack of knowledge of the requirement for AWRS approval did not amount to a reasonable excuse and penalties imposed by HMRC were upheld. Read more

Paltank – Appeal against wrongdoing penalties dismissed

In Paltank Ltd v The Commissioners for HM Revenue and Customs [2020] UKUT 0211 (TCC), the Upper Tribunal (UT) dismissed the taxpayer's appeal against wrongdoing penalties imposed by HMRC under paragraph 5, Schedule 41, Finance Act 2008 (FA 2008). Read more

Mosson – Appeal against forfeiture and penalties allowed due to HMRC's failure to follow correct procedure

In John Mosson v The Commissioners for Her Majesty's Revenue & Customs [2020] UKFTT 0359 (TC), the FTT allowed an appeal against the forfeiture of 4kg of hand-rolling tobacco and the imposition of penalties. Read more