TC09514 - [2025] UKFTT 00524 (TC)

We were provided with a substantial bundle of documents. Mr Cardey, who is a director of the appellant and who presented its case, had submitted a witness statement and gave oral evidence on behalf of the appellant. The bundle also included witness statements from three other witnesses of fact provided on behalf of the appellant. These were largely concerned with the health of Mr Cardey’s son and were not contested by HMRC. From this evidence we find as follows:

The company imports mild steel tubes and supplies them for manufacturing in the automotive, medical, and furniture sectors (amongst others).

Between January and November 2021, the company received a number of consignments of steel products from EU countries. The commodity code the products were cleared under was subject to safeguarding duty at 25% once quota was exhausted. However, instead of claiming quota, the appellant’s agents used a duty override code to clear the goods without paying any safeguarding duty.