Tax Appeals Commission determination 83TACD2024 regarding Customs and Excise, 2024

• Administrative Decision Number: 83TACD2024
• Year: 2024
• Date: 01 May 2024
• Respondent: Guidelines .................................................................................................... 4 Submissions ....................................................................................................................... 15 Appellant’s submissions .................................................................................................. 15

2

Contents

Introduction ........................................................................................................................... 3

Background ...........................................................................................................................3

Legislation and Guidelines .................................................................................................... 4

Submissions .......................................................................................................................15

Appellant’s submissions..................................................................................................15

Respondent’s submissions..............................................................................................17

Material Facts .....................................................................................................................17

The Vehicle was returned to the customs territory of the Union in the same state as it was

exported. .........................................................................................................................19

Findings of Material Fact ................................................................................................. 23

Analysis ..............................................................................................................................25

Determination .....................................................................................................................26

Notification ..........................................................................................................................26

Appeal ................................................................................................................................27