LMD Trading Ltd v Revenue & Customs (ANTI DUMPING DUTY � Aluminium Road Wheels)

ANTI DUMPING DUTY � Aluminium Road Wheels - Erroneous declaration of country of origin - error by customs authorities - not proven - good faith of importer and absence of obvious negligence by importer - not proven - appeal dismissed�

The hearing took place on 22 March 2021. The Tribunal heard Mr James Kelly, Solicitor, of The Advocate General�s Office, HMRC Division, for the Respondents. ( The Appellant had stated in advance that it would not be joining the hearing.)

The form of the hearing was by remote video link using the Tribunal video platform. The Tribunal decided a remote hearing was appropriate in view of the continuing pandemic. The documents to which the Tribunal were referred consisted of the agreed bundle as prepared by HMRC in electronic form.

ADD is an import duty imposed in addition to customs duty and it applied across the European Union.� On 25 October 2010 Council Regulation 964/2010 was adopted which imposed ADD on aluminium road wheels (�ARW�) from the Peoples� Republic of China (�PRC�). ARW with a full commodity code of 870870 50 10 (wheels of aluminium, whether or not with accessories, and whether or not fitted with tyres) when established to be of PRC origin were subject to 4.5% duty plus ADD at 22.3% plus VAT upon the date of their entry to the United Kingdom.

The central issue is whether the Appellant is entitled to full or partial remission of the ADD having regard to all the circumstances surrounding the importation of the ARW by the Appellant, including the actions of the Malaysian authorities.