Not a Laughing Matter

Peter Hastings, Rogers and Norton

We are seeing an increase in the number of instructions relating to the importation of Nitrous Oxide, or laughing gas as it is more commonly known. 


Although the gas was previously a 'legal high', it is now illegal to supply or import Nitrous Oxide for personal under the Psychoactive Substance Act 2016. Nitrous Oxide is used as pain relief during medical procedures such as dental work - it can also be legally bought for use in whipped cream dispensers for catering purposes.


As the gas can be legally used in dispensers,  it has led to companies having large scale issues with HMRC and Border Force retaining their goods as long as possible and asking for additional proof of the intended use for catering purposes. Such detention and seizures cause serious financial implications for the businesses legitimately importing them.


We are currently challenging the seizure of goods by HMRC Border Force despite our client importing the gas for use in the catering industry. 


Our litigation team have a wide ranging understanding and knowledge of the workings of HMRC Border Force, acquired over many years, enabling them to offer support and advice to clients who experiencing difficulties when importing goods. We are experienced in Condemnation Proceedings, Restoration Claims, Appeals to the First Tier Tax Tribunal, High Court injunctions and Judicial Reviews.

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