TC09657 - [2025] UKFTT 01208 (TC)

During the Relevant Period, UC and SDR imported bicycles into the UK (the Appellants contend from Sri Lanka and HMRC contend with Chinese origin). HMRC contend that BH also imported bicycles into the UK with Chinese origin during the relevant period, which the Appellants deny.

The Appellants contend the bicycles were sourced by Acctel from two Sri Lankan manufacturers, City Cycle and Asiabike, while HMRC contend the bicycles had Chinese origin.

Customs agents were used when importing the bicycles.

The bicycles were accompanied by Certificates of Origin issued by the Sri Lankan Department of Commerce stating that the bicycles were of Sri Lankan origin.