ECJ: THE CORRELATION BETWEEN EU CUSTOMS DUTIES, EXCISE AND IMPORT VAT FOR SMUGGLED GOODS

On 26 April, Baker Mckenzie published a post about an EU court decision where smuggled cigarettes were subsequently seized and destroyed.  What did this mean for the customs duty, VAT and excise duty payable on the cigarettes?  In summary, the customs debt was extinguished when the goods were destroyed, but this did not apply to the excise duty and VAT debts.

https://www.internationaltradecomplianceupdate.com/2022/04/26/eu-ecj-rules-on-the-correlation-between-eu-customs-duties-excise-and-import-vat-in-a-smuggling-case/

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Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

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