Through RTF No. 000671-A-2024, published on February 7, 2024, the Tax Court analyzes the controversy regarding a taxpayer who applied the drawback regime for the export of zinc balls, zinc domes, zinc pellets, and zinc berlingots.
Taxpayer Position
The taxpayer would have requested the drawback regime for the referred merchandise, given that this classified them in the National Subheading 7907.00.90.00.
Customs Administration Position
Due to the audit procedure carried out, the Administration concluded that the taxpayer unduly opted for the drawback regime, given that the correct classification of the merchandise was National Subheading 7901.11.00.00.00, which is excluded from the benefit of customs duty restitution. In this regard, it concludes to order the reimbursement of the unduly refunded amount and fine the taxpayer.
Tax Court Position
In its turn, the Tax Court determines that the tariff classification of the merchandise consists of two stages: First, to carry out the merceological study, which consists of a technical-scientific study in which its characteristics are thoroughly described, and, subsequently, to determine the tariff classification based on the results of the first stage. Hence, controversial merchandise does correspond to the National Subheading 7901.11.00.00, confirming the position of the Customs Administration.
Mandatory Precedent
Due to the expressed and general interpretation of the tax regulation in this Resolution, through the Minutes of the Full Chamber Meeting No. 2023-13, the Tax Court determines that the following criterion constitutes binding jurisprudence:
“The merchandise denominated “ZINC BALLS” and “HALF ZINC BALLS” are classified in the national subheading 7901.11.00.00 as raw zinc in the Customs Tariff approved by Supreme Decree N° 238-2011-EF”
Source: El Peruano