Customs Compliance Case Studies

The Khan Partnership has had success in complex customs compliance cases.

Customs Compliance Case Studies

The Khan Partnership has had success in complex customs compliance cases.

Acted for a leading supplier to the UK retail and wholesale clothing market, in respect of a HMRC C18 Post Clearance Demand Notice seeking a £5m payment of Customs Duty and VAT in relation to the importation of textile clothing. HMRC also refused to remit the Customs Duty pursuant to EU law. We advanced a series of successful challenges and the amount was reduced by around 80 per cent

Acted for a leading UK customs broker in relation to a dispute concerning goods imported from Thailand.  HMRC issued a C18 Post Clearance Demand Notice in the sum of £1.3m.  We successfully challenged the legality of the demand with HMRC which led to the C18 being overturned reducing the duty liability to nil.

Acted for several leading importers and distributors in tax litigation cases against HMRC concerning exports of fresh and frozen garlic to the UK from India and Pakistan. HMRC challenged the correct origin of the garlic, and whether the garlic was imported as fresh or frozen garlic. Both of these factors have an implication on the Customs Duty of the product.  The appeals concerned a number of complex and jurisdictional matters. Evidence has been filed in the case from a number of industry experts, scientists and specialist laboratories in the United States.

Acted for a market leading multi-national electronics manufacturer in a multi-faceted customs duty dispute.  Our client obtained a large number of binding tariff informations (BTIs) in respect of the products which were classified as “multi-function machines” which attracted a nil rate of customs duty.  HMRC revoked these BTIs, and sought to re-classify the products as “photocopiers” for custom tariff purposes which attract duty of 6 per cent. We appealed to the Tax Tribunal on the basis that HMRC’s revocation of the BTI’s was wrong in law and expert evidence of the manufacturer and specification of the machines was put forward.

Acted for a UK based international automotive manufacturer concerning hundreds of imports of goods in alleged contravention of Anti Dumping Duty measures.

Acted for an aviation sector manufacturer on the Customs duty of airframes subject to fitment of specialist electronics installations.