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Determination-239TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-12-19
Appeal regarding importation of motor vehicles which were the subject of a claim under Great Britain GB Preferential Origin. Article 104 Union Customs Code (Regulation (EU) No 952/2013)
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Determination-158TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-06-24
Appeal regarding ownership and liability of customs debt between agent and importers Union Customs Code (Regulation (EU) No 952/2013)
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Determination-97TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-05-13
Appeal regarding duties on importation of motor vehicles from Great Britain, Union Customs Code 2013, art5
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Determination-41TACD2025

Tax Cases and Appeals Tax Appeals Commission
2025-03-28
Appeal regarding non-compliance by the Appellants with the Mineral Oil Tax Regulations 2001, the Mineral Oil Tax Regulations 2012 and that the Appellant had not shown that the MMO was used or held for use in accordance with section 99(10) of the Finance Act 2001
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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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