A warning bell should sound in respect of the FTT’s decision in Mapcargo (TC02631) which considered an incorrect customs procedure code (CPC) classification on the application of outward processing relief.
In Mapcargo the appellant was responsible for the customs procedure for a UK fashion retailer. As a result of administrative errors the written description and CPC on goods exported from the UK did not match when the same goods were re-imported into the EC (e.g. ‘men’s anoraks’ (code 62011210) were labelled ‘men’s cotton tops’ (code 6201209000)). The appellant contended that HMRC should exercise leniency and refrain from imposing customs duty and VAT as there had been no loss of duty to HMRC and that:
there were at least three possible CPC categories for men’s jackets (two of which were used on the import/export entries ...
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Home >Articles > Mapcargo: ‘take care with customs procedure code’
Mapcargo: ‘take care with customs procedure code’
By David Anderson and Waqar Shah, PwC Legal
A warning bell should sound in respect of the FTT’s decision in Mapcargo (TC02631) which considered an incorrect customs procedure code (CPC) classification on the application of outward processing relief.
In Mapcargo the appellant was responsible for the customs procedure for a UK fashion retailer. As a result of administrative errors the written description and CPC on goods exported from the UK did not match when the same goods were re-imported into the EC (e.g. ‘men’s anoraks’ (code 62011210) were labelled ‘men’s cotton tops’ (code 6201209000)). The appellant contended that HMRC should exercise leniency and refrain from imposing customs duty and VAT as there had been no loss of duty to HMRC and that:
there were at least three possible CPC categories for men’s jackets (two of which were used on the import/export entries ...
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