by Dr Simone Lamont-Black, Senior Lecturer in International Trade Law, Edinburgh Law School
End of February this year, the Supreme Court heard submissions in JTI Polska Sp Zoo v Marek Jakubowski [2021] EWHC 1465 (Comm). The question was whether article 23(4) of the United Nations Convention on the Contract for the International Carriage of Goods by Road 1956 (CMR) should be interpreted according to the Court of Appeal’s view in Sandeman Coprimar SA v Transitos y Transportes Integrales SL [2003] EWCA Civ 113 or the older (criticised)(1) House of Lords decision in Buchanan v Babco Forwarding and Shipping (UK) Ltd [1978] A.C. 141. The question was considered one of sufficient public importance to merit reconsideration by the Supreme Court.
The point of law at stake will determine whether the excise duty payable following the loss of cigarettes from the appellants’ lorry lies with the road haulier or with the trader, manufacturer or cargo owner trading in the goods (‘the cargo interests’). The decision of the Supreme Court will determine whether road hauliers will continue to be treated differently from rail and sea carriers. Any misalignment in treatment among them would cause problems in competition among different modes of carriage. It would create incentives for the cargo interests to select road transport over other, less environmentally harmful, modes of transport.
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