F.M.X. Food Merchants Import Export Company Ltd v Revenue & Customs (CUSTOMS DUTIES - 73 imports of root vegetables from Costa Rica) [2021] UKFTT 385 (TC)
Notes: CUSTOMS DUTIES - 73 imports of root vegetables from Costa Rica - preferential rates not claimed on some customs declaration forms, despite being potentially available - applications for repayment made after expiry of validity of certificates of origin - in two cases no certificates provided - HMRC refused the applications - Lane Fouracres considered and applied - held: certificates need to be valid when preferential rates claimed - appeal dismissed insofar as that was not the case; and also where no certificates provided