The AAT has held that a decision by Customs be set aside that had classified goods entered as wontons, dumplings, parcels and hargows as Pasta.

The taxpayer is an importer of frozen foods, broadly described as dumplings and wontons with a seafood filling. The AAT said the goods are imported from Vietnam under the brand-name Chan’s Yum Cha at Home. Customs decided on 17 July 2014 that the goods should be identified as stuffed pasta under tariff heading 1902. The taxpayer disagreed (contending the goods should be classified to tariff sub-heading 1605.29.00 or 1605.54.00 in Sch 3 to the Customs Tariff Act 1995 – Crustaceans, mollusks and other aquatic invertebrates), paid duty paid under protest and sought review of the decision.

After reviewing the matter, the Tribunal said it was not satisfied that consumers or retailers would regard the skins of the imported goods as pasta. It said pasta is a word commonly understood as being confined to Italian cuisine, unlike the imported goods in question, which belong to Asian cuisine. The Tribunal set aside the decision under review and in substitution decided that the imported goods should be classified to tariff heading 1605.

(Re Pacific Worldwide Pty Ltd and CEO of Customs [2015] AATA 253, AAT, Handley SM, File No: 2014/4541, 24 April 2015.)

[LTN 79, 28/4/15]