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[2010] STC 575 [2010] All ER (D) 78 (Jan)

Excise duties - European Union - Customs procedures - inward processing procedure - use of incorrect customs procedure code in export declarations - Customs procedure code applicable to export of Community goods used instead of customs procedure code for re-export of goods under inward processing procedure - company's application to amend export declarations to regularise situation and to remit customs debt refused - whether use of incorrect code indicating export of Community goods instead of code used for re-export of goods under inward processing procedure having effect of removing goods from customs supervision giving rise to customs debt - whether revision of export declarations to correct customs procedure code used permitted - Council Regulation 2913/92, arts 78(3), 203

Terex manufactured earth-moving machinery and imported various items which were incorporated into that machinery. Wilson and Caterpillar manufactured generating sets, importing components which were assembled into