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INTRODUCTION
INTRODUCTION
By its decision dated 22 January 2024 (the “Decision”), the First-tier Tribunal (Tax Chamber) (the “FTT”) was obliged to consider whether solar “cells” used by the Respondent (“Canadian Solar”) in the construction of solar panels were “consigned from” Taiwan or whether they were consigned as “modules” (more prosaically, solar panels) from Vietnam. On this issue and other related issues turned Canadian Solar’s liability to:
Anti-dumping duty of £3,210,145 (“ADD”).
Countervailing duty of £691,323.36 (“CVD”).
Import VAT of £780,293.67.
- 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