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The Alternative Solar Module Code was the correct TARIC Code: HMRC’s positive case
The Alternative Solar Module Code was the correct TARIC Code: HMRC’s positive case
HMRC have contended from the outset of this dispute that the Alternative Solar Module Code was the Code that should have been used: see [8(5)(a)]. This would involve a contention that modules had been consigned from Taiwan. The problems with this interpretation are self-evident:
The anti-circumvention rules clearly differentiate between cells and modules, as do the TARIC Codes.
In these circumstances, it is a complete misdescription to say that modules were consigned from Taiwan. There were no modules in existence in Taiwan (only cells). Modules only came into existence when they were produced in Vietnam and that is the place where the modules were consigned from.
Given the fact that the TARIC Codes (see [17]) themselves differentiate between cells and modules, it is difficult to see how a misdescription of modules as cells can be justified given the very clear language used in both the anti-circumvention rules and the TARIC Codes.
The only virtue in HMRC’s construction is that it avoids the evaders’ charter problem that we have referred to at [34]. However, this is in our judgement not enough to overcome the very clear language used in the rules, and we are obliged, for that reason, to reject HMRC’s positive case.
- 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