Friendly Green Giant Ltd v Revenue and Customs (Customs Duty – Anti Dumping Duty): FTTTx 30 Sep 2019

CUSTOMS DUTY – Anti Dumping Duty – Countervailing Duty – Import VAT – Importation of Solar Panels from China – Binding Tariff Information – Customs Code – ADD and CVD Regulations – Classification to commodity code 85013100 81 for 50% of imported panels which exceeded 100 watts in output, attracting ADD and CVD – Classification to commodity code 85013100 73 for the 50% of panels which were 50 watts or less in output, not attracting ADD nor CVD – appeal allowed in part

Citations:

[2019] UKFTT 608 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 09 November 2022; Ref: scu.643997