Friendly Green Giant Ltd v Revenue & Customs (CUSTOMS DUTY - Anti Dumping Duty) [2019] UKFTT 608 (TC) (30 September 2019)

Parties

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

1. 1 Whether the imported solar panels were correctly classified under commodity code 85013100 73 or 85013100 81
2. 2 Whether anti-dumping and countervailing duties were properly applied to the imports
3. 3 Whether the 2015 Binding Tariff Information (BTI) covered all imported models or only the 10-watt model

Ratio Decidendi

The Tribunal held that only 50% of the imported solar panels exceeded 50 watts in output and were properly classified under commodity code 85013100 81, attracting anti-dumping and countervailing duties. The remaining 50% were 50 watts or less and should have been classified under commodity code 85013100 73, not attracting such duties. The 2015 BTI applied only to the 10-watt model, not to all models. The appellant discharged the burden of proof for the 50% allocation based on credible oral evidence.

Court Disposition

Appeal allowed in part

Orders

• 50% of the imported solar panels to be classified under commodity code 85013100 81 and subject to anti-dumping and countervailing duties as assessed by HMRC.
• 50% of the imported solar panels to be classified under commodity code 85013100 73 and not subject to anti-dumping or countervailing duties.