Notice

Trade remedies notice 2024/15: countervailing duty on ironing boards from Turkey

Updated 8 November 2024

This public notice was published on 8 November 2024 with effect from the day after the date of publication.

This public notice is published by the Secretary of State for Business and Trade (“Secretary of State”) under regulation 14(10)(b) in connection with regulation 14(13)(a) of the Trade Remedies (Reconsideration and Appeals) (EU Exit) Regulations 2019 (“the Reconsideration Regulations”) and under section 13 of the Taxation (Cross-border Trade) Act 2018 (“the Act”).

This public notice gives effect to the reconsidered decision of the Trade Remedies Authority (“TRA”) and the decision of the Secretary of State decision to accept the TRA’s recommendation to vary the countervailing amount from 4.02% to 3.31%.

Trade remedies notice 2023/18 was published by the Secretary of State under section 13(2) and paragraph 20 of Schedule 4 to the Act and gave effect to the TRA recommendation to:

• apply a definitive measure in relation to the specified Goods (see “goods description” below) originating from Turkey
• apply rates of the final countervailing duty on the Goods from the companies specified in Annex 1 of this notice

Summary of the reconsideration

On 9 October 2023, Milenym Metal Dis Ticaret ve Sanayi A.S. (“Milenyum Metal”) applied for a reconsideration of the original decision on 2 grounds:

• subsidies with a value lower than 1% should not have been included in the TRA’s calculation of the subsidy amount
• an error was made in the calculation of the subsidy amount in relation to the financial information submitted by Milenyum Metal

On 8 December 2023, the TRA initiated a reconsideration of the countervailing investigation regarding imports of ironing boards originating from Turkey. 

The TRA conducted the reconsideration under regulation 13 of the Reconsideration Regulations. The TRA has discretion to reconsider an original decision in whatever way it considers appropriate in the circumstances.

Having completed the reconsideration review, the TRA:

• disagrees with Milenyum Metal’s argument that subsidies with a value lower than 1% should not have been included in its calculation of the subsidy amount, on the basis that its methodology was aligned with UK legislation and the requirements of the WTO Agreement
• partially agrees with Milenyum Metal’s argument that an error was made in the calculation of the countervailing measure in relation to the financial information submitted. The TRA disagrees that it should have used an alternative methodology to calculate the subsidy amount. However, the TRA recognises that it had miscalculated the countervailing amount in relation to corporate tax exemptions

Recommendation of the TRA

The TRA recommended that the countervailing duty be varied from 4.02% to 3.31%, backdating the application to 26 May 2023 – the date when the provisional countervailing measure was first imposed.  

The TRA prepared its reconsideration report in accordance with regulation 14(9) of the Reconsideration Regulations.

After reviewing the TRA’s reconsideration report, the Secretary of State has accepted the TRA’s reconsidered decision and recommendation under regulation 14(9)(b) of the Reconsideration Regulations.

Further information on the investigation can be found on the TRA’s public file.

Goods description

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, that is the legs, the top and the iron rest (“Goods”)

Goods subject to the definitive countervailing amount

The definitive countervailing duty rates specified in Annex 1 apply to the Goods as described or imported under a commodity code specified in the section 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

Reimbursement

Importers should read the guidance to apply for a reimbursement of the difference between the provisional and definitive duty rates, where relevant.

Summary of the original countervailing investigation   

On 7 April 2022, the TRA initiated the original investigation into an allegation of subsidised Goods being imported into the UK, following an application from a UK producer (notice of initiation AS0020). 

The TRA conducted the original investigation in accordance with paragraph 8(3) of Schedule 4 to Act. The TRA considered whether the Goods concerned were subsidised, and whether they have caused or are causing injury to the UK industry. With reference to paragraphs 11(5), 11(6)(a) and 17(4) of Schedule 4 to the Act, the TRA determined that the Goods concerned imported into the UK were subsidised and the importation of the subsidised Goods were causing injury to the UK industry.  

The TRA recommended that the definitive measures apply to imports of the Goods concerned from 26 May 2023.

Annex 1: duty rates for overseas exporters

A rate of countervailing duty rate of 3.31% will apply to imports of the Goods from Turkish companies.

Foreign Country	Overseas exporter	New duty rate	TAP additional code
Turkey	Milenyum Metal Diş Ticaret Ve Sanayi A.Ş.	3.31%	8B04
Turkey	3M Plastic Ve Metal Diş Ticaret Ve Sanayi A.Ş.	3.31%	8B04
Turkey	All other overseas exporters (residual rate)	3.31%	8B05

Declaration required to qualify for duty amount

In order to qualify for the duty rate applicable to Goods produced by an overseas exporter specified in Annex 1, a valid commercial invoice with an accompanying declaration must be presented to HMRC on importation of the Goods. The text of the declaration is set out in Annex 2.

If an invoice is not presented or the declaration is not made, the residual rate is the duty rate applicable to the Goods.

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):”