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Temra Baydono

Temra Baydono is a member of Baker McKenzie’s International Commercial & Trade Practice Group in Stockholm. She joined the Firm as an associate in 2022.

A failure to provide accurate and complete information to HMRC in relation to a quantity of goods on which Inward Processing Relief has been claimed, gives rise to a customs debt on all the goods covered by the relevant bill of discharge report. This was decided by the UK First Tier Tribunal in the case Thyssenkrupp Materials (UK) Ltd v HMRC on 30 November 2022.