Hello, I am pleased to be asked to assist you.
WHen duty goods are brought through customs from a country which is a member of the EU you can only bring them in withut paying UK duty if they are for your own use.
They are now seized, and I guess you have lost the administrative appeal to UKBA as the mention of legal proceedings is mentioned.
When ownership of the goods is claimed the UKBA has to send the issue toa magistrates' court to determine if the seizure is lawful.
I have acted at court in exactly this type of proceedings.
The excise duty point, at which UK excise duty is payable for tobacco generally arises at importation under Reg 12(1) of the Tobacco Products Regs 2001 SI 1712
European Law provides (Council Directive 92112/EEC) as follows (Art 8):
"As regards XXXXX XXXXX by private individuals for their own use and transported by them, the principle governing the internal market lays down that excise duty shall be charged in the Member State in which they are acquired. "
The right under the Directive is a personal right to import goods for "own use".
This expression has been considered at length in caselaw" both in Europe and the UK, and the caselaw is given effect in the new Regulations:
Your problem appears to be that no one travelled with the goods and therefore they are subject to duty as imports.
you are not aallowed to pay the duty once the goods have been discovered
In the letter I recieved from the Uk Border Agency it says "there is no reguirement for you to take any action, unless the following circustances apply:
1. You believe that it was illegal for
Uk border to seize the goods or you wish to have the seized items returned t you (with the condition that I pay uk duty and 15% extra)
Hi, sorry for interupted msg
did you write a letter of appeal to UKBA
yes or no answers
no I haven't contacted them yet
appeal to them first, the address should be in the letter
explain the situation fully
my view is that cos they were imported that duty is due on the goods
it would have been different if your mum had brought them in with her
do you smoke
yes they are for my personal use
I don't really want vto pay the uk duty and defininately I don't want to pay the magistrate costs of £1500
if its going to mags and you may lose, write to the ukba withdrawing your challenge before it gets to court
otherwise if it gets to court they will apply for costs
50 packs of fags is £1200, lot cheaper than £1500 in costs
Can they be returned to sender instead? (they only cost 160 euros lol)
i dont believe that they can once they have been seized
they normally destroy them by burning after 30 days
if they lose the court case they award you the cost of the cigarettes
what brand do you smoke
if they are offering you the option of paying the vat and a 15% surcharge that is a matter for you to decide whether you take them up on it or not
what a shame, never mind thank for you help, have a good w/end :) Silk cut slims, cant find them everywhere.
ok, never a pleasant situation to advise on, HMRC BA are very powerful
please click the accept button and complete the feedback section, that is very important to me
Ok, take care
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