Kilo Ltd v Revenue & Customs (Anti-Dumping Duty - imports of citric acid) [2022] UKFTT 351 (TC) (29 September 2022)

Kilo Ltd v Revenue & Customs (Anti-Dumping Duty - imports of citric acid) [2022] UKFTT 351 (TC) (29 September 2022)

The citric acid imported by Kilo Ltd originated in China, not Malaysia, as established by the OLAF mission and supporting evidence. Certificates of origin from Malaysia were incorrect and not definitive. Kilo Ltd failed to exercise due diligence or appropriate care in verifying the origin, and there was no error by a competent authority. Kilo Ltd could reasonably have detected the error and did not act in good faith as required by Article 119 of the Union Customs Code. Both the appeal against the imposition of anti-dumping duty and the appeal for repayment/remission were dismissed.

Citation
[2022] UKFTT 351 (TC)
Parties
Appellant: Kilo Ltd; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
29 September 2022
Procedural Posture
Tax Appeal (first Tier Tribunal) / Judgment After Full Hearing
Outcome
Appeal dismissed
Legal Topics
Anti Dumping Duty, Customs Origin Rules, Repayment and Remission of Duties, Certificates of Origin, Due Diligence, Good Faith in Customs, Error by Competent Authorities
Tax Law Customs Law European Union Law Anti Dumping Duty Customs Origin Rules Repayment and Remission of Duties Certificates of Origin Due Diligence +2 more

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Parties

Kilo Ltd

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal) / Judgment After Full Hearing

Legal Issues

  1. 1 Whether citric acid imported by Kilo Ltd originated in China or Malaysia for anti-dumping duty purposes
  2. 2 Whether certificates of origin from Malaysia were definitive for customs purposes
  3. 3 Whether Kilo Ltd was entitled to repayment or remission of anti-dumping duty under Article 119 of the Union Customs Code

Ratio Decidendi

The citric acid imported by Kilo Ltd originated in China, not Malaysia, as established by the OLAF mission and supporting evidence. Certificates of origin from Malaysia were incorrect and not definitive. Kilo Ltd failed to exercise due diligence or appropriate care in verifying the origin, and there was no error by a competent authority. Kilo Ltd could reasonably have detected the error and did not act in good faith as required by Article 119 of the Union Customs Code. Both the appeal against the imposition of anti-dumping duty and the appeal for repayment/remission were dismissed.

Court Disposition

Appeal dismissed

Orders

  • Both the ADD Appeal and the Repayment Appeal are dismissed.