TC09657 - [2025] UKFTT 01208 (TC)
First-tier Tribunal (Tax Chamber)

TC09657 - [2025] UKFTT 01208 (TC)

Fecha: 18-Jul-2026

The OLAF Investigation

The OLAF Investigation

56.

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.

57.

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.

58.

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.

59.

Asiabike was not subject to the OLAF Report.