Appeals body rejects Taks interpretation of customs law

The Faroese Appeals Board has ruled that customs duty should not be charged again on a motorcycle reimported by a different person, according to KVF.

The customs law does not state that the same person must export an item and later bring it back to the Faroe Islands to qualify for duty-free treatment, the Appeals Board said.

The motorcycle was initially imported into the Faroe Islands before being taken out of the country. It was later bought and brought back by someone other than the original importer.

Taks nevertheless demanded customs duty, arguing that the provision on duty-free imports does not apply when an item has been sold abroad and then reimported by someone other than the person who first imported it.

The importer appealed and won the case. The Appeals Board concluded that customs duty should be paid only once, regardless of who the importer is.