Tag Archives: import

Customs Tariff for Computers and Software

To help with classifying computers and software for import or export HMRC have published a guide on this area, chapters 84 and 85 of the Tariff. The guide gives hints and tips on classification, e.g. HMRC’s view on a computer … Continue reading

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HMRC Tariff Classification Helpline Closes Next Week

From September the HMRC tariff classification helpline will close. From then on requests for help on working out customs duty, i.e. import tax, export refunds and other import export issues have to be done by email. Eamon McNicholas Tax Barrister, … Continue reading

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Possible Removal of manual Customs Declaration

HMRC is consulting on removing the manual Customs declaration for non-EU freight and only having a digital format. A tiny gain for HMRC, but there is a possible huge risk for importers and exporters of denying them the freedom of … Continue reading

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A Great Victory: FMX Food Merchants v HMRC TC/2011/4985, 29/Nov/13

Following my win of a £1/2 million customs duty case for garlic importer FMX Food Merchants against HMRC in November, I have had several enquiries about this area of tax. Essentially, the Tax Tribunal held, following my submissions, that there … Continue reading

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Brazilian Tax on Cars and Cards

I note that Brazil made its mark in international tax in two areas this month. Firstly the EU announced it was going to the World Trade Organisation over alleged problems with high Brazilian import tariffs in the car sector, amongst … Continue reading

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FMX Food Merchants Ltd v Revenue & Customs [2013] UKFTT 720 (TC) (29 November 2013)

I have had several queries about my successful FMX case. The Bailii file, reference below, may be of interest. Appeal number: TC/2011/04985 FMX Food Merchants Ltd v HMRC [2013] UKFTT 720 (TC) (29 November 2013) http://www.bailii.org/cgi-bin/markup.cgi?doc=/uk/cases/UKFTT/TC/2013/TC03100.html&query=title+(+FMX+)&method=boolean Eamon McNicholas Tax Barrister, … Continue reading

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FMX Food Merchants v HMRC TC/2011/4985, 29/Nov/13

The Tax Tribunal gave its decision in favour of the taxpayer represented by me in the £1/2 million garlic import duty case of FMX Food Merchants v HMRC TC/2011/4985, 29/Nov/13. In 2011 HMRC had tried to claim from FMX import … Continue reading

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