The OLAF Investigation
The OLAF Investigation
Between 2011 and 2014, OLAF investigated the possible evasion of conventional customs duties and ADD on the importation of Chinese bicycles into the EU. As part of its investigation, OLAF considered the manufacturing/assembly operations of City Cycle.
In the OLAF Report, OLAF concluded, inter alia, that bicycles held out as manufactured by City Cycle during the Relevant Period were of Chinese origin rather than Sri Lankan origin.
The EU subsequently imposed ADD of 48.5% on the import of bicycles from Sri Lanka, including those held out as manufactured by City Cycle.
Asiabike was not subject to the OLAF Report.
- 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
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