- Morrisons appealed against a £5 million HMRC demand for anti-dumping duty and import VAT on aluminium foil declared as Thai origin.
- The main issue was whether final processing in Thailand was “substantial and economically justified” under customs rules, or merely to avoid ADD, meaning the goods remained of Chinese origin.
- The FTT found the Thai processing was minimal, mainly intended to avoid ADD, and not economically justified.
- Evidence from the exporter’s website and social media supported HMRC’s case.
- The appeal was dismissed, highlighting that minor processing abroad and explicit intent to avoid ADD are insufficient to change goods’ origin for customs purposes.
Source: rpclegal.com
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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