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The C18 Post-Clearance Demand Notes
The C18 Post-Clearance Demand Notes
Between March and April 2017 and based on the findings set out in the OLAF Report, HMRC issued each Appellant with a decision letter and a C18.
In each case, the decision letter stated that the basis of the alleged liability was that “the bicycles imported by you from CITY CYCLE in Sri Lanka between 2009 and 2011 were of Chinese origin, rather than Sri Lankan”. In relation to UC, HMRC contend that text contained a typographical error and that the period in question began in 2007, as was set out in the supporting debt schedules.
- Heading
- Introduction
- The Customs Duty Framework
- The Parties
- The Bicycles
- The OLAF Investigation
- The C18 Post-Clearance Demand Notes
- The Burden of Proof Issue
- Unitrading Ltd v Staatssecretaris van Financiën (Case C-437/13) (“Unitrading”)
- Greencarrier Freight Services Latvia SIA v Valsts ieņēmumu dienests (Case C-571/12) (“Greencarrier”)
- Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst - Douanedistrict Arnhem (Case C-293/04) (“Beemsterboer”)
- The Burden of Proof Issue: The Parties’ Arguments
- The Burden of Proof Issue: Discussion
- The Answer to the Burden of Proof Issue
- The Debtor Issue
- The Debtor Issue: The Parties’ Arguments
- Conclusions