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Heading
Appeal number: UT/2024/000033
UT/2024/000042
The Royal Courts of Justice,
Rolls Building, London EC4A 1NL
ANTI-DUMPING DUTY, COUNTERVAILING DUTY AND VAT – importation of solar panels made from cells originating in Taiwan – correct classification for tariff purposes – whether any error in classification corrected – remission of duties on basis of “special circumstances” – appeal and cross-appeal dismissed
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS | |
Appellants | |
- and - | |
CANADIAN SOLAR EMEA GmbH | |
Respondent |
Judgment date: 2 May 2025
TRIBUNAL: | The Honourable Mr Justice Marcus Smith |
Judge Thomas Scott |
Representation:
Joanna Vicary, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Appellants
Timothy Lyons, KC, instructed by Reed Smith LLP, for the Respondent
DECISION
- Heading
- INTRODUCTION
- We refer to these collectively as the “charges”
- No agreed statement of facts
- The facts as found by the FTT
- Additional facts and the structure of the FTT’s Decision
- The European Community is a contracting party to the International Convention on the Harmonised Commodity Description and Coding System (the “Harmonised System”). The Convention requires that the tari
- The preliminary provisions, additional section or chapter notes and footnotes relating to CN sub-headings The CN uses an eight-digit numerical system to identify a product, the first six digits of which are those of the Harmonised System, while the t
- Rules of origin
- The anti-dumping and anti-circumvention rules
- Submissions, analysis and determination of the interpretation issue Introductory
- The Solar Module Code was the correct TARIC Code: Canadian Solar’s submission
- The Alternative Solar Module Code was the correct TARIC Code: HMRC’s positive case
- The correct TARIC Code was Code 8541 40 90 73 (solar cells consigned from Taiwan): the FTT’s conclusion
- Conclusions