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Customs duty - inward processing - taxpayer's estimates as to goods to be imported - estimates exceeded - whether taxpayer liable to customs debt - whether unclear guidance constituted error on part of Customs - Implementing Regulation, Commission Regulation 2454/93/EEC art 497(3); Community Customs Code, Council Regulation 2913/92/EEC arts 87(2), 117, 220(2)

The duty relief system known as inward processing (“IP”) allows relief from customs duty on goods imported for processing from outside the EC if the goods or products ultimately manufactured are subsequently to be exported from the EC, and if the trade does not harm the essential interests of EC producers of similar goods within the Community Customs Code, Council Regulation (EEC) 2913/92 (“the Code”) art 117. N Ltd imported goods for processing and subsequent export as finished items and spare parts. It was authorised