![TC09514 - [2025] UKFTT 00524 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
THE LAW
THE LAW
The duty
At the relevant time, the importation of steel was potentially subject to a quota which was limited by weight and which was allocated, for each period, on a first-come first-served basis.
The application of the quota and associated safeguarding duty is governed by the Notice of Determination 2020/06 and Taxation Notice 2020/06. These notices have the force of law.
The Taxation Notice provides that “an importer, citing the order number for the relevant steel product category, must apply to [HMRC] to access a quota”.
If no quota order number is cited, then the importation of steel is subject to safeguarding duty at a rate of 25%.
If safeguarding duty has been paid, it is possible for the importer to make a claim for a retrospective allocation of quota. As the quota is volume limited and operates on a first-come first-served basis, the success of any such application is dependent upon the quota not having been exhausted by earlier allocations or transferred for use in later periods.
- Heading
- INTRODUCTION
- THE LAW
- Right of appeal
- The Rules
- Case law
- EVIDENCE AND FACTS
- The consequence of using a duty override code was that no customs duty was paid on the imported steel
- He followed up that letter by issuing the decision letter which confirmed his original view, on 7 November 2023
- The appellant requested a statutory review of the decision and in the review conclusion letter dated 20 December 2023 (“ the review conclusion letter ”) the reviewing officer upheld the decision
- That letter from the tribunal also explained that the appellant should rectify the error before resubmitting the notice of appeal, and that if this meant that the notice of appeal was submitted outsid
- DISCUSSION
- No weight should be attached to the fact that the appellant is a litigant in person
- Our view
- Conclusions