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

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

The Tribunal held that only 50% of the imported solar panels exceeded 50 watts in output and were therefore 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 and not to the full range of products. The appellant discharged the burden of proof to show that half the imports were of lower wattage, based on credible oral evidence.

Citation
[2019] UKFTT 608 (TC)
Parties
Appellant: Friendly Green Giant Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
30 September 2019
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal allowed in part
Legal Topics
Customs Classification, Anti Dumping Duty, Countervailing Duty, Import VAT, Binding Tariff Information, Commodity Codes, Solar Panel Imports
Customs and Excise Tax Law European Union Law Customs Classification Anti Dumping Duty Countervailing Duty Import VAT Binding Tariff Information +2 more

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Parties

Friendly Green Giant Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether HMRC correctly classified imported solar panels for customs purposes
  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 therefore 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 and not to the full range of products. The appellant discharged the burden of proof to show that half the imports were of lower wattage, based on credible oral evidence.

Court Disposition

Appeal allowed in part

Orders

  • HMRC's C18 demand for duties is to be reduced by 50%, with anti-dumping and countervailing duties only applicable to half of the imported panels (those exceeding 50 watts).
  • No anti-dumping or countervailing duties are to be charged on the 50% of panels with output of 50 watts or less.