![TC09657 - [2025] UKFTT 01208 (TC)](https://backend.juristeca.com/files/emisores/logo_7HSuEAV.png){kind=logo}
The Parties
The Parties
The Appellants are all UK-based members of Frasers Group plc (“the Group”).
The principal activity of Universal Cycles Limited (“UC”) and SportsDirect.com Retail Limited (“SDR”) is the retail of sports and leisure products, including bicycles.
Brands Holdings Limited (“BH”) is an investment holding company.
Acctel Limited (“Acctel”) is a supply chain management company based in Taiwan.
City Cycle is a bicycle manufacturer based in Sri Lanka.
Asiabike is a bicycle manufacturer based in Sri Lanka.
Bowhall/Dumar (“Bowhall”) is a buying agent based in Taiwan.
- 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