Taxation notice 2023/05: provisional countervailing duty on ironing boards originating from Turkey
Updated 8 November 2024
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This notice was published on 26 May 2023. It has been superseded by Trade remedies notice 2024/15.
Secretary of State’s decision on provisional measures
This public notice is published by the Secretary of State under paragraph 15 of Schedule 4 of the Act 2018 (“the Act”).
The public notice relates to ironing boards originating from Turkey and exported to the UK, which are:
- made from iron or steel, whether or not free-standing, with or without a steam-soaking and/or heating top and/or blowing top, including sleeve boards, and essential parts thereof, i.e. the legs, the top and the iron rest (“Goods”)
This public notice gives effect to the Secretary of State’s decision to accept the Trade Remedies Authority’s (“TRA”) recommendation within their provisional affirmative determination, which found that the Goods imported into UK from Turkey are being subsidised and have caused or are causing injury to UK industry, and recommended applying provisional measures (“the provisional measures”). The guarantee is necessary to prevent injury being caused during the investigation to the UK ironing board industry.
The TRA’s recommendation was:
- to require all importers of the Goods to give a guarantee in respect of a countervailing duty for 4 months, or until a definitive remedy is implemented, whichever is sooner
- to apply rates of the countervailing duty on the Goods from the companies specified in Annex 1 of this notice
- for the guarantee, which the TRA has found meets the economic interest of the UK, to take the form of a bank guarantee, bond or cash
All importers of the products will need to provide HM Revenue and Customs (HMRC) with a guarantee for the provisional duty amount in the form of cash, bond, or a bank guarantee from 26 May 2023. The provisional remedy will end in 4 months; or when a definitive remedy is implemented, whichever is sooner.
The guaranteed amount will only become payable if definitive measures are imposed. If the definitive rate is higher than the provisional rate, only the provisional rate will be collected, not the definitive rate. If the definitive rate is lower than the provisional rate, the lower definitive rate is payable.
For those who:
- provide a bank guarantee — HMRC will return guarantee documents through the usual channels if a definitive measure is not imposed and in cases where the definitive rate is less than the provisional rate, bank guarantee documents will be returned when HMRC are satisfied that any outstanding provisional duty has been collected
- secure a bond — HMRC will offer a reimbursement through usual channels, if a definitive measure is not imposed or if the definitive rate is less than the provisional rate
- pay a cash deposit — HMRC will offer a reimbursement through usual channels if a definitive measure is not imposed or if the definitive rate is less than the provisional rate
The public file section of the TRA’s website is regularly updated with information relating to the case. Interested parties can use this to increase their understanding of the investigation. The TRA published the Statement of Essential Facts on the case on 26 April 2023. The TRA will submit a final decision to the Secretary of State before the end of the investigation. Alternatively, interested parties may contact the Trade Remedies Authority to ask questions at AS0020@traderemedies.gov.uk.
Amount of provisional countervailing amount
The provisional countervailing duty applicable to the Goods is specified in Annex 1.
Goods subject to the provisional countervailing amount
The provisional countervailing duty rates specified in Annex 1 apply to the Goods as described or imported under a commodity code specified in the table below titled “UK Global Tariff commodity codes subject to the countervailing duty”.
UK Global Tariff (UKGT) commodity codes subject to the countervailing duty
- 7323 93 00 10
- 7323 99 00 10
- 8516 79 70 10
- 8516 90 00 51
Imposition date
This public notice takes effect, and the estimated countervailing duty applies, from 26 May 2023.
Annex 1: Duty amount for overseas exporters
A rate of countervailing amount of 4.42% will apply to imports of the Goods from Turkish companies.
| Foreign Country | Overseas exporter | Duty rate | Additional code |
|---|---|---|---|
| Turkey | Milenyum Metal Diş Ticaret Ve Sanayi A.Ş. | 4.42% | 8B04 |
| Turkey | 3M Plastik Ve Metal Diş Ticaret Ve Sanayi A.Ş. | 4.42% | 8B04 |
| Turkey | All other overseas exporters (residual rate) | 4.42% | 8B05 |
Annex 2: Declaration required to qualify for specified overseas exporter duty rate
The following declaration must be completed, dated and signed by an official of the entity issuing the valid commercial invoice who is identifiable by name and function:
“I, the undersigned, certify that the [volume] of [Goods] sold for export to the United Kingdom included in this invoice was produced by [company name and address] ([TAP additional code]) in [country]. I declare that the information provided in this invoice is complete and correct.
Date:
Signature:
Name (printed):”