Are importers liable for post-clearance recovery of under-paid duty due to administrative and declarative errors by a non-EU Customs Authority?
Do administrative errors by a non-EU Customs Authority qualify as "special circumstances" under Article 239 of Commission Regulation No 2913/92?
(Case C-522/07) Dinter GmbH
Does the term "fruit juices with added sugar" also refer to fruit juices to which no sugar has actually been added but whose added sugar content is calculated mathematically?
Is the term "fruit juices in their natural state" merely clarified by the words "obtained from fruits or by dilution of concentrated juice" and does it in fact applies to all types of fruit juices(not cooked and without added alcohol) in the state in which they are presented?
(Case C-230/08) Dansk Transport
Are unlawfully imported goods that are seized and confiscated and subsequently destroyed deemed to have left the authorities possession or not?
Are unlawfully imported seized goods which are simultaneously or subsequently destroyed to be deemed to have been placed under a "suspension arrangement" and/or a "customs warehousing" procedure with the effect that the excise duty/VAT debt is not incurred or is extinguished?
Are customs authorities in the Member State where unlawful importation of goods during a TIR operation is detected competent to charge customs duty, excise duty and VAT on the operation where the authorities in another Member State, where the unlawful importation into the Community occurred, did not detect the irregularities?
"ITS have highlighted significant cost saving opportunities."
{/tpfont}
CW Winter, Financial Controller Special Metals Wiggin Ltd.
{tpfont}
"ITS helped us to reach a successful conclusion when HM Customs tried to reject our proposed changes by using technicalities."
{/tpfont}
D. Suddens, Finance Manager Blanc Aero Industries UK Ltd
{tpfont}
"Rob has provided customs advice on many occasions, always demonstrating deep knowledge of his subject to help the business mitigate its duty liabilities."
{/tpfont}
Stuart Reid, Financial Director Komatsu UK
{tpfont}
"ITSs broad knowledge of Customs has proved invaluable"
{/tpfont}
D. Widdowson, Director of Financial Accounting Croda Chemicals Europe Ltd
{tpfont}
"ITSs experience and knowledge has ensured projects were completed with a favorable result."
{/tpfont}
K R Maddison, Financial Controller Bard Limited
{tpfont}
"I have worked with Rob on complicated HMRC issues. As well as direct assistance, Rob has provided excellent training for operational staff. I recommend ITS."
{/tpfont}
G. Mitchell, Senior Operations Manager EPSON
{tpfont}
"Rob explains clearly, and gets on with people. He is very constructive and pragmatic. His loyalty to the reds is admirable, if misguided. One of my favourite Scousers!"
