Tax Appeals Commission determination 86TACD2024 regarding Customs & Excise, 2024

• Administrative Decision Number: 86TACD2024
• Year: 2024
• Date: 17 May 2024
• Subject Matter: Customs & Excise
• Respondent: REVENUE COMMISSIONERS

1

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

86TACD2024

2

CONTENTS

INTRODUCTION .................................................................................................................. 3

BACKGROUND .................................................................................................................... 3

The importation of the goods at issue ........................................................................ 3

The request for the repayment and remission of the customs debt ............................ 5

LEGISLATION .................................................................................................................... 12

Customs repayment and remission ......................................................................... 12

The validity of the Definitive Anti-Dumping Regulation 2009 and its scope .............. 13

SUBMISSION ..................................................................................................................... 17

Appellant’s submissions .......................................................................................... 17

Respondent’s submissions ...................................................................................... 22

MATERIAL FACTS ............................................................................................................. 26

ANALYSIS .......................................................................................................................... 27

Ground (i) - The purported invalidity of the Definitive Anti-Dumping Regulation 2009

................................................................................................................................ 27

Ground (ii) - The products falling within the scope of the Definitive Anti-Dumping

Regulation 2009 ...................................................................................................... 37

Ground (iii) - The Appellant’s compliance with the conditions under Article 119 for the

repayment of the ordinary customs debt. ................................................................. 39

DETERMINATION .............................................................................................................. 41

NOTIFICATION ................................................................................................................... 42

APPEAL .............................................................................................................................. 42

3

INTRODUCTION

1. This is an appeal to the Tax Appeals Commission (“the Commission”) of a decision of the

Revenue Commissioners (“the Respondent”) of 20 December 2019, whereby it refused

to the repay and remit to (“the

Appellant”) customs debts comprising anti-dumping duty (“ADD”) and common customs

tariffs (“CCT”), plus interest, previously assessed as due. At the time of the making of the

request for repayment and remission, the Appellant had made part-payment of the ADD

and CCT assessed.

2. The Appellant’s CCT and ADD liability arose from its importation into the EU of iron and

steel fastener products originating from China. The exact composition of the sums in

respect of which the Appellant seeks repayment and remission are:-

(i) ADD of €1,543,250.88;

(ii) CCT of €31,557.14 of; and

(iii) Interest of €135,292.00.

3. Where in this Determination the above sums are referred t o collectively, they are called

“the customs debt”.

4. This appeal proceeded by way of oral hearing. No witness evidence was called by either

party. In making this determination the Commissioner has had the benefit of written and

oral submissions, based on agreed facts, made by counsel appearing for the Appellant

and the Respondent.

BACKGROUND

The importation of the goods at issue

5. The Appellant is an importer and supplier of fixtures and fastener products and is based

in Ireland.

6. It was an agreed fact that over the period 29 May 2009 to 16 July 2012 (“the relevant

period”) the Appellant made 68 customs entry declarations relating to its importation into

the EU of iron and steel fastener s (“the goods at issue”), ostensibly originating in

Malaysia, Indonesia and Taiwan.

7. At the time of the importation of the goods at issue, each of these countries benefitted

from preferential access to the EU market, granted by the EU under its Generalised

Scheme of Preferences. The effect of this was that imports of goods from these countries

into the EU benefitted from reduced or zero rates of customs duties .