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Determination-142TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-09-26
Appeal regarding entitlement to a preferential tariff treatment in the calculation of customs charges on the importation by of a vehicle to the State, various articles of the EU-UK TCA
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Determination-86TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-08-01
Appeal regarding liability to anti-dumping duty and common customs tariffs from importation into the EU of iron and steel fastener products originating from China Anti-Dumping Regulation 2009
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Determination-83TACD2024

Tax Cases and Appeals Tax Appeals Commission
2024-07-24
Appeal regarding exemption from customs duties and VAT under the Returned Goods Relief, Article 203, Union Customs Code; Commission Delegated Regulation (EU) 2015/2446 and (EU) No 952/2013
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Determination-79TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-06-07
Appeal relating to excise duty due on the alleged sale of imported cigarettes by the Appellant from a residence. Tobacco Products (Tax Stamps) Amendment Regulations, 1997
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Determination-19TACD2023

Tax Cases and Appeals Tax Appeals Commission
2023-01-31
Appeal regarding customs duties that arose following the opening of a Post Clearance Intervention (PCI), in relation to the importation of second-hand motor vehicles by the appellant which were the subject of a claim under Great Britain Preferential Origin (PO) and Returned Goods Relief (RGR)
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Determination-132TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-10-14
Two appeals arising from an alleged failure by the Appellant to comply with the conditions under which it was authorised to operate a suspensive customs procedure known as processing under customs control (PCC), Article 497 of Commission Regulation (EEC) No. 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No. 2913/92 of 12 October 1992 establishing the Community Customs Code
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Determination-58TACD2022

Tax Cases and Appeals Tax Appeals Commission
2022-05-16
Appeal regarding a Binding Tariff Classification (BTI) issued by the Revenue Commissioners in relation to a product used for drilling water wells & monitoring (testing) boreholes, s949I TCA 1997; Council Regulation (EEC) No 2658/87 of 23 July 1987; Common Customs Tariff ([1987] OJ L 256/1); Commission Implementing Regulation (EU 2018/ 1602 of 31 October 2018 amending Annex I to Council 2 Regulation (EEC) No 2568/87 ([2018] OJ L 273/1)
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Determination-91TACD2021

Tax Cases and Appeals Tax Appeals Commission
2021-06-30
Appeal against an assessment to excise duty in respect of the supply of marked mineral oil (MMO)
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Determination-02TACD2021

Tax Cases and Appeals Tax Appeals Commission
20201-01-08
Appeal regarding refund of an Inward Processing (IP) “drawback claim” on the grounds that the period was outside the 3 year time limit for processing reclaims for duty
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Determination-178TACD2020

Tax Cases and Appeals Tax Appeals Commission
2020-11-04
Appeal regarding the applicaiton of the Inward Processing (Drawback) system in relation to the import of glasses and relief against customs duty
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