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In Beko PLC v HMRC (TC03200 – 10 January 2014) the tribunal had to decide on the liability of a UK importer of colour television receivers (CTV’s) to anti-dumping duty (ADD). ADD is an import duty charged in addition to normal customs duty.

In 2002 EC Council Regulations imposed ADD on imports of CTVs originating in various countries including Korea. This resulted in ADD of 12.3% being imposed on exports of Beko CTVs assembled in Turkey but of Korean origin.

The appeal concerned consignments which had been accompanied by A.TR.1 certificates issued by the Turkish customs authorities (on the basis of information provided by Beko Turkey) certifying that the goods could be lawfully circulated in the European Community and were of Turkey origin. The entry declarations were accepted by HMRC and the goods were released for free circulation without payment of ADD. HMRC subsequently sought...

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