- Canadian Solar EMEA GmbH used solar cells from Taiwan in the construction of solar panels
- HMRC contended that the solar panels should be classified under a specific commodity code
- The main issue was whether the solar cells were consigned from Taiwan or Vietnam
- The FTT considered various factors including a previous CJEU decision and notification of debt by HMRC
- The FTT concluded that the Appellant should be allowed remission of duty
- The appeal against HMRC’s refusal to remit duty was allowed, but other appeals were not addressed
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.
