Temra Baydono


A failure to provide accurate and complete information to HMRC in relation to a quantity of goods on which Inward Processing Relief (IPR) has been claimed, gives rise to a customs debt on all the goods covered by the relevant bill of discharge report. This was decided by the UK First Tier Tribunal (FTT) in the case Thyssenkrupp Materials (UK) Ltd v HMRC on 30 November 2022. In Thyssenkrupp Materials (UK) Ltd v HMRC, Thyssenkrupp…