Trade Remedies Notice 2023/26: anti-dumping duty on certain aluminium road wheels originating in the People's Republic of China
Updated 8 February 2024
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This publication is available at https://www.gov.uk/government/publications/trade-remedies-notices-anti-dumping-duty-on-aluminium-road-wheels-from-china/trade-remedies-notice-202326-anti-dumping-duty-on-certain-aluminium-road-wheels-originating-in-the-peoples-republic-of-china
This public notice was originally published on 14 December 2023 with effect from 15 December 2023.
This notice was amended on 8 February 2024.
This public notice is published by the Secretary of State under regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (“the Regulations”).
This public notice:
- relates to certain aluminium road wheels (the “goods” it relates to, are described under the heading “goods description” below)
- gives effect to the Trade Remedies Authority (TRA) recommendation to:
- vary the application of the anti-dumping duty in relation to aluminium road wheels machined from a forged blank or assembled from multiple pieces, or machined parts of aluminium road wheels until 25 January 2027, and maintain the duty rate set out in Taxation Notice 2020/11: anti-dumping duty on certain aluminium road wheels originating in the People’s Republic of China (Taxation Notice 2020/11) for those goods
- revoke the application of the anti-dumping duty in relation to ‘all other wheels of aluminium imported under the commodity codes’, starting from 26 January 2022
- supersedes Taxation Notice 2020/11
Variation of anti-dumping duty on the product
The import duty (the anti-dumping duty) on the goods given effect to by Taxation Notice 2020/11 is varied in accordance with this public notice from 26 January 2022.
Amount of anti-dumping duty
The anti-dumping duty applicable to the net, free-at-the-frontier price, before other amounts of import duty, of the product imported into the UK from the People’s Republic of China is maintained for the goods at the rate listed in Table 1.
The anti-dumping duty is now revoked on all other wheels of aluminium imported under the commodity codes, typically defined as cast aluminium road wheels, as listed in Table 1.
Table 1: duty amount and additional codes
| Overseas Exporter | Duty rate | Additional code |
|---|---|---|
| Forged aluminium road wheels | ||
| All Overseas Exporters | 22.3% | 8A25 |
| Cast aluminium road wheels | ||
| All Overseas Exporters | 0% | 8A26 |
Goods description
Goods subject to anti-dumping duty
The anti-dumping duty applies to: aluminium road wheels machined from a forged blank or assembled from multiple pieces, or machined parts of aluminium road wheels, of aluminium; whether finished or unfinished, whether or not with their accessories and whether or not fitted with tyres.
Categories of the product subject to anti-dumping duty are imported into the UK under the following UK Global Tariff (UKGT) commodity codes:
- 8708 70 10 15
- 8708 70 10 50
- 8708 70 50 15
- 8708 70 50 50
Expiry of anti-dumping duty
The anti-dumping duty on the product given effect to by this public notice ceases to apply on 25 January 2027.
The TRA will notify interested parties of the expiry of the anti-dumping duty in sufficient time to allow an interested party to make an application for an expiry review.
Revocation of anti-dumping duty on the product
The anti-dumping measure on all other wheels of aluminium imported under the commodity codes are revoked from 26 January 2022.
The description of the goods to which revocation of the measure applies is “all other goods imported under the commodity codes”. This means all other wheels of aluminium (including ‘cast’ aluminium road wheels’) imported under the following commodity codes are not subject to the measure:
- 8708 70 10 15
- 8708 70 10 50
- 8708 70 50 15
- 8708 70 50 50
In order to differentiate between ‘forged’ aluminium road wheels which are subject to the measure and ‘cast’ aluminium road wheels which are exempt from the measure, the declaration below is required.
Declaration required to identify the goods
To qualify for the duty rate applicable to cast aluminium road wheels imported under the commodity codes above, additional code 8A26 must be used on the import declaration. A valid commercial invoice containing a declaration in the format below must also be presented to HMRC on importation of the goods and document code D008 must be used.
The following declaration must be made on the commercial invoice and signed by an official, identifiable by name and function, of the entity issuing the valid commercial invoice:
“I, the undersigned, certify that the [volume] of [goods] included in this invoice, sold for export to the United Kingdom, are made from cast aluminium produced by [company name and address] in [country].
I declare that the information provided in this invoice is complete and correct.
Date:
Signature:
Name (printed):
Function within the business:”
If an invoice is not presented, or the declaration is not made, the ‘forged’ aluminium road wheels residual (all other overseas exporters) amount is the duty amount applicable to the goods.
Transition review TD0013: transition review of anti-dumping duties on certain aluminium road wheels originating in the People’s Republic of China
On 7 October 2021 the Trade Remedies Authority initiated a transition review of the anti-dumping measure on certain aluminium road wheels originating in the People’s Republic of China (notice of initiation TD0013).
Summary of the transition review
The TRA conducted the transition review in accordance with regulation 100 of the Regulations.
In accordance with regulation 99A(1)(a) of the Regulations, the TRA considered whether the dumping of goods subject to the review would be likely to continue or recur if the anti-dumping amount was no longer applied (the “likelihood of dumping assessment”). The TRA determined that, on the balance of probabilities, it is likely that dumping of the goods subject to the review would recur if the measure were no longer applied.
In accordance with regulation 99A(1)(b) of the Regulations, the TRA considered whether injury to the UK industry producing the domestic like goods would be likely to continue or recur, if the anti-dumping amount were no longer applied to the goods subject to the review (the “likelihood of injury assessment”).
The TRA determined that, on the balance of probabilities, it is likely that injury would recur if the anti-dumping amount were no longer applied on one piece forged, assembled multi-piece and parts of aluminium road wheels originating in the People’s Republic of China and would not recur if the anti-dumping amount were no longer applied on all other goods subject to the review.
The TRA assessed the scope of the transition review under regulation 99A(2)(a)(ii) of the Regulations. During the course of the investigation, the TRA received a request from an interested party that aluminium road wheels manufactured using the cast production method (as opposed to the forge production method) should be excluded from the scope of the review, as they were substantially different to aluminium road wheels manufactured using the alternative forging production method.
Having considered this request, the TRA determined that cast aluminium road wheels should remain within the scope of this review as there is evidence of a UK cast aluminium road wheels manufacturing industry, but our recommendation below is that this industry would not be injured if the measure were revoked on cast wheels.
Further information on the investigation can be found on the TRA’s public file.
Recommendation of the TRA
The TRA recommended that:
- the anti-dumping amount in relation to aluminium road wheels machined from a forged blank or assembled from multiple pieces, or machined parts of aluminium road wheels be maintained
- the application of the anti-dumping amount on these types of aluminium road wheels be varied so that it applies until 25 January 2027
- the application of the anti-dumping amount in relation to all other aluminium road wheels, starting from 26 January 2022 be revoked
The TRA made the recommendation in accordance with regulation 100, 100A and 100B of the Regulations.
After reviewing the TRA’s recommendation the Secretary of State for Business and Trade has accepted the TRA’s recommendation under regulation 101(1) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (the Regulations”).