Onder 2.5 Gerechtshof Amsterdam 8 maart 2018

Nevertheless, he saw that semi-finished and fully finished garments were imported in addition to yarn. The consignments described as ‘yarn and sweaters’ consisted of ready-made garments and a small quantity of yarn. He never received any of the correct invoices in respect of these consignments. He did not know why the goods were described as ‘yarn and sweaters’. However, he had been instructed by the manager of the Jamaican companies, [naam persoon], to fill in the Customs C36 entry form with the information given in the invoices and the bills of lading describing the goods as ‘yarn and sweaters’. In addition, there were also consignments consisting solely of yarn. Approximately 70 to 80 per cent of all imports by the Jamaican companies were ready-made garments and 20 to 30 per cent were yarn. The invoices submitted to customs in respect of the consignments of yarn correctly described the goods as yarn.

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