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[2009] UKFTT 220 (TC), [2010] SFTD 46

Excise duties - preferential rates of duty - company applying for binding origin information ruling for purpose of obtaining preferential origin status on import of rum originating from the caribbean into european union via canada - pre-blended rum from the caribbean undergoing maturing, blending and bottling in canada before export to European Union - Council Regulation (EC) 1528/2007, art 12

The taxpayer company, a United Kingdom company, was a wholly owned subsidiary of a limited liability company established in Canada (“Corby”) which manufactured and distributed distilled spirits and owned the global rights to market and sell its brand of rum. In 2006, Corby granted the taxpayer company a sub-licence to exploit the rum outside of Canada. Prior to 2008, the taxpayer company imported pre-blended rums from various Caribbean producers into the UK. The pre-blended rums which had been distilled in the Caribbean were shipped directly to the UK where it was matured, blended and bottled for the UK and international markets. In 2008,