No subsequent levying of anti-dumping duties in the event of doubts as to the origin of goods

The Customs Senate of the Hamburg Finance Court (FG) recently strengthened the rights of importing companies. In its judgment (4 K 84/14), the Court ruled that the subsequent levying of anti-dumping duties is not lawful if the origin of the goods is not clearly established

Subsequent collection of anti-dumping duties on the basis of OLAF mission report

In the dispute, the applicant originally registered for free circulation silicon under code number 2804 6900 900 originating in Taiwan. Without the imposition of anti-dumping duties, the product has been cleared in accordance with the declaration. The defendant’s main customs office subsequently imposed anti-dumping duties under Regulation (EC) No 298/2004[/bold] imposing a definitive anti-dumping duty on imports of silicon originating in the People’s Republic of China on the basis of a mission report by the European Anti-Fraud Office (OLAF). The defendant referred to the OLAF report, according to which all shipments of the Taiwanese manufacturer should come from China.

Customs must prove the origin of dumping in case of doubt

The action brought against the subsequent assessment notice was successful. In the legal proceedings, the defendant could not prove beyond any doubt that the goods in dispute originated in China. According to the court, it did not emerge from the OLAF report that the goods in dispute are in fact those mentioned in the OLAF report (identity). Since the Chinese origin had not already been proven, the court expressly left open whether processing or machining substantiating the origin had taken place in Taiwan.

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Lawyer Dr. Tristan Wegner

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