Recoverypak Ltd v Revenue & Customs [2010] UKFTT 226 (TC) (19 May 2010)

Recoverypak Ltd v Revenue & Customs [2010] UKFTT 226 (TC) (19 May 2010)

The Appellant was not misled by the Commissioners, failed to declare the correct classification code, and the goods underwent substantial transformation in China, making China the country of origin. Anti-Dumping Duty was properly imposed.

Citation
[2010] UKFTT 226 (TC)
Parties
Appellant: Recoverypak Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
19 May 2010
Procedural Posture
Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Post Clearance Demand, Incorrect Declaration, Anti Dumping Duty, Country of Origin Determination
Customs Law Tax Law European Union Law Post Clearance Demand Incorrect Declaration Anti Dumping Duty Country of Origin Determination

Case Brief

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Parties

Recoverypak Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether incorrect information was given to the Appellant by the Commissioners
  2. 2 Whether insufficient notice of Anti-Dumping Duty was given
  3. 3 Whether goods originated in China or the UK for duty purposes

Ratio Decidendi

The Appellant was not misled by the Commissioners, failed to declare the correct classification code, and the goods underwent substantial transformation in China, making China the country of origin. Anti-Dumping Duty was properly imposed.

Court Disposition

Appeal dismissed