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Nothing to declare
Key points
- The Omar case highlights the importance of being aware of customs rules when travelling with high value possessions.
- Border Force’s general policy is that if there is a misdeclaration or where an individual is thought to attempt to evade duty the seized goods will not be restored upon payment of the import taxes.
- The FTT tribunal held that the refusal to restore the goods had been unreasonable.
- Authorities and tribunals could require a higher standard of awareness of customs procedures from businesses as opposed to private individuals.
A recent First-tier Tribunal decision on an individual returning jewellery to the UK after having it repaired in Dubai highlights the importance of being aware of customs rules when travelling with high-value possessions. Failure to be aware of the rules increases the risk of the goods being seized for deliberate evasion of duty otherwise known as smuggling....
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