Major Success for Rogers & Norton’s HMRC Team on a Chinese Imports-Review Dispute
In a recent achievement, our expert HMRC and UK Border Force Team has successfully reviewed and overturned an Assessment against our client for a sum exceeding £100,000. This marks another success amid the growing number of Reviews and Appeals we are handling against HMRC, relating to customs declarations made by UK-based clearing agents on behalf of both UK importers and Chinese importers of goods from China.
In this case, we meticulously submitted a comprehensive set of legal and factual arguments to challenge the Assessment. A key point of contention was the commodity codes utilised by HMRC, which we argued were inaccurately applied. Furthermore, we contested HMRC’s demands for specific evidence that, in many instances, is simply unattainable or unreasonable to expect from our client.
Additionally, we disputed HMRC’s classification of our client as an indirect representative, arguing that our client should not be held jointly and severally liable for the accuracy of the customs declarations made, nor for the payment of import duties and the associated VAT. This point was crucial, as it directly impacts the extent of liability, and the responsibilities assigned to our client.
Throughout the review process, HMRC declined to disclose their calculations and instead relied on the method 6 valuation process, a method we firmly believe is inappropriate for this case. We maintained that the valuation based on comparable goods was not applied correctly, and this formed a substantial part of our challenge.
Our dedication to protecting our clients remains steadfast. We continue to lodge Reviews and Appeals vigorously to ensure their interests are safeguarded against unjust assessments. In cases where it is applicable, we also seek hardship certificates to further shield our clients from financial strain during these legal proceedings.
We understand the importance of engaging HMRC and UK Border Force immediately to reduce the challenges and financial hardship that our clients could face when their goods are detained or seized. If you have had goods detained or seized and require assistance, please contact Peter Hastings, a specialist HMRC and UK Border Force solicitor at ph@rogers-norton.co.uk.