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[2010] STC 575 [2010] All ER (D) 78 (Jan)

Excise duties - European Union - Customs procedures - inward processing procedure - use of incorrect customs procedure code in export declarations - Customs procedure code applicable to export of Community goods used instead of customs procedure code for re-export of goods under inward processing procedure - company's application to amend export declarations to regularise situation and to remit customs debt refused - whether use of incorrect code indicating export of Community goods instead of code used for re-export of goods under inward processing procedure having effect of removing goods from customs supervision giving rise to customs debt - whether revision of export declarations to correct customs procedure code used permitted - Council Regulation 2913/92, arts 78(3), 203

Terex manufactured earth-moving machinery and imported various items which were incorporated into that machinery. Wilson and Caterpillar manufactured generating sets, importing components which were assembled into sets along with other items of Community origin. Customs duties on the imported