Classification Dispute: M&S Property Services (NW) Ltd v HMRC

• M&S Property Services (NW) Ltd imported goods under incorrect commodity code
• HMRC found correct commodity code with higher duty rates
• HMRC issued C18 Post-Clearance Demand Notices for £18,924.98
• Appellant appealed to First-tier Tribunal (FTT)
• FTT had to determine if goods imported had pedal assistance
• Appellant provided evidence, but FTT found it insufficient
• FTT dismissed the appeal, making Appellant liable to pay C18’s in full
• Case provides guidance on burden of proof in classification disputes
• Importer must gather robust evidence and provide accurate descriptions of goods when corresponding with HMRC.

Source: rpc.co.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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