‘The appellants are road hauliers based in Poland. The respondents are part of a group of companies that buy and sell tobacco products internationally. The respondents contracted the appellants to transport a consignment of cigarettes from Poland to England. The road carriage was undertaken subject to the Convention on the Contract for the International Carriage of Goods by Road 1956 (the “CMR”), an international treaty which widely governs international transport by road and has the force of law in the UK under domestic legislation. Under a European excise duty suspension arrangement, excise duty on the cigarettes was suspended until such time as the consignment was released for commercial consumption, or was deemed to have been released for commercial consumption, as in the case of non-delivery or partial delivery due to theft.’
Full Story
UKSC Blog, 14th June 2023
Source: ukscblog.com