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

• Administrative Decision Number: 86TACD2024
• Year: 2024
• Date: 17 May 2024
• Respondent: REVENUE COMMISSIONERS

1

Between

Appellant

and

REVENUE COMMISSIONERS

Respondent

Determination

86TACD2024

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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 Article119 for the

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

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

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

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

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INTRODUCTION

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

Revenue Commissioners (“the Respondent”) of 20 December2019, whereby it refused

tothe 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-paymentofthe ADD

and CCT assessed.

2.TheAppellant’sCCT and ADD liability arosefrom its importation into the EU of iron and

steel fastener products originating from China. Theexactcomposition of thesums in

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

(i)ADDof €1,543,250.88;

(ii)CCTof €31,557.14 of; and

(iii)Interest of €135,292.00.

3.Where in this Determination the above sums are referred to 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 isbased

in Ireland.

6.It wasan agreed fact thatover the period 29 May 2009 to 16 July 2012 (“the relevant

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

the EUof iron and steelfasteners(“the goods at issue”), ostensibly originating in

Malaysia, Indonesia and Taiwan.

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

from preferential access to the EU market, granted by the EU underitsGeneralised

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.