Taxation notice 2020/33: anti-dumping duty on ammonium nitrate originating in the Russian Federation
Published 31 December 2020
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This publication is available at https://www.gov.uk/government/publications/trade-remedies-notices-anti-dumping-duty-on-ammonium-nitrate-from-russia/taxation-notice-202033-anti-dumping-duty-on-ammonium-nitrate-originating-in-the-russian-federation
This notice is published under regulation 96A(1) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.
Transition of EU trade remedies measure
This notice gives effect to the EU trade remedies measure specified in Notice of Determination 2020/33: Anti-dumping duty on ammonium nitrate originating in the Russian Federation.
Duty amount and additional TAP codes
Category 1 goods (ammonium nitrate, duty amount A)
The additional amount of import duty (‘the anti-dumping duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 1 goods subject to duty (described below) originating in the Russian Federation is specified in Table 1.
Table 1: duty amount and additional TAP codes for category 1 goods
| Overseas exporter | Duty amount GBP (£) per tonne net | Additional TAP code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 27.374 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 27.374 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | 27.374 | A959 |
| All other overseas exporters (residual amount) | 27.374 | A999 |
Category 2 goods (solid fertiliser, duty amount A)
The additional amount of import duty (“the anti-dumping duty”) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 2 goods subject to duty (described below) originating in the Russian Federation is specified in Table 2.
Table 2: duty amount and additional TAP codes for category 2 goods
| Overseas exporter | Duty amount GBP (£) per tonne net | Additional TAP code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 27.374 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 27.374 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | Nil | A959 |
| All other overseas exporters (residual amount) | 27.374 | A999 |
Category 3 goods (solid fertiliser, duty amount B)
The additional amount of import duty (‘the anti-dumping duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 3 goods subject to duty (described below) originating in the Russian Federation is specified in Table 3.
Table 3: duty amount and additional TAP codes for category 3 goods
| Overseas exporter | Duty amount GBP (£) per tonne net | Additional TAP code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 26.554 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 26.554 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | Nil | A959 |
| All other overseas exporters (residual amount) | 26.554 | A999 |
Category 4 goods (solid fertiliser, duty amount C)
The additional amount of import duty (“’he anti-dumping duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 4 goods subject to duty (described below) originating in the Russian Federation is specified in Table 4.
Table 4: duty amount and additional TAP codes for category 4 goods
| Overseas exporter | Duty amount GBP (£) per tonne net | Additional TAP code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 25.734 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 25.734 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | Nil | A959 |
| All other overseas exporters (residual amount) | 25.734 | A999 |
Category 5 goods (solid fertiliser, duty amount D)
The additional amount of import duty (‘the anti-dumping duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 5 goods subject to duty (described below) originating in the Russian Federation is specified in Table 5.
Table 5: duty amount and additional TAP codes for category 5 goods
| Overseas exporter | Duty amount GBP (£) per tonne net | Additional TAP code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 24.905 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 24.905 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | Nil | A959 |
| All other overseas exporters (residual amount) | 24.905 | A999 |
Category 6 goods (solid fertiliser, duty amount E)
The additional amount of import duty (‘the anti-dumping duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 6 goods subject to duty (described below) originating in the Russian Federation is specified in Table 6.
Table 6: duty amount and additional TAP codes for category 6 goods
| Overseas exporter | Duty amount GBP (£) per tonne net | Additional TAP code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 24.529 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 24.529 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | Nil | A959 |
| All other overseas exporters (residual amount) | 24.529 | A999 |
Category 7 goods (solid fertiliser, duty amount F)
The additional amount of import duty (‘the anti-dumping duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 7 goods subject to duty (described below) originating in the Russian Federation is specified in Table 7.
Table 7: duty amount and additional TAP codes for category 7 goods
| Overseas exporter | Duty amount GBP (£) per tonne net | Additional TAP code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 24.085 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 24.085 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | Nil | A959 |
| All other overseas exporters (residual amount) | 24.085 | A999 |
Declaration required to qualify for duty amount
In order to qualify for the duty amount applicable to goods produced by an overseas exporter specified in Tables 1 to 7, 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 the Annex.
If an invoice is not presented, or the declaration is not made, the residual amount is the duty amount applicable to the goods.
Goods subject to duty
Category 1 goods (ammonium nitrate, duty amount A)
The duty specified in Table 1 applies to goods described, or imported under a commodity code specified, below.
Goods description
- ammonium nitrate other than in aqueous solutions; and
- mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, with a nitrogen content exceeding 28% by weight
| Commodity codes | ||
|---|---|---|
| 31 02 30 90 00 | 31 02 40 90 00 | 36 02 00 00 10 |
Category 2 goods (solid fertiliser, duty amount A)
The duty specified in Table 2 applies to goods described, or imported under a commodity code specified, below.
Goods description
Solid fertiliser with an ammonium nitrate content exceeding 80% by weight with:
- no phosphorus content evaluated as P2O5; and
- no potassium content evaluated as K2O
| Commodity codes | ||
|---|---|---|
| 31 02 29 00 10 | 31 02 90 00 10 | 31 05 10 00 10 |
| 31 02 60 00 10 |
Category 3 goods (solid fertiliser, duty amount B)
The duty specified in Table 3 applies to goods described, or imported under a commodity code specified, below.
Goods description
Solid fertiliser with an ammonium nitrate content exceeding 80% by weight and with:
- a phosphorus content evaluated as P2O5 of less than 3% by weight
- a potassium content evaluated as K2O of less than 3% by weight; or
- a combined phosphorus content evaluated as P2O5 and potassium content evaluated as K2O of less than 3% by weight
| Commodity codes | ||
|---|---|---|
| 31 05 10 00 20 | 31 05 51 00 10 | 31 05 90 20 30 |
| 31 05 20 10 30 | 31 05 59 00 10 |
Category 4 goods (solid fertiliser, duty amount C)
The duty specified in Table 4 applies to goods described, or imported under a commodity code specified, below.
Goods description
Solid fertiliser with an ammonium nitrate content exceeding 80% by weight and with:
- a phosphorus content evaluated as P2O5 of 3% by weight or more but less than 6% by weight
- a potassium content evaluated as K2O of 3% by weight or more but less than 6% by weight; or
- a combined phosphorus content evaluated as P2O5 and potassium content evaluated as K2O of 3% by weight or more but less than 6% by weight
| Commodity codes | ||
|---|---|---|
| 31 05 10 00 30 | 31 05 51 00 20 | 31 05 90 20 40 |
| 31 05 20 10 40 | 31 05 59 00 20 |
Category 5 goods (solid fertiliser, duty amount D)
The duty specified in Table 5 applies to goods described, or imported under a commodity code specified, below.
Goods description
Solid fertiliser with an ammonium nitrate content exceeding 80% by weight and with:
- a phosphorus content evaluated as P2O5 of 6% by weight or more but less than 9% by weight
- a potassium content evaluated as K2O of 6% by weight or more but less than 9% by weight; or
- a combined phosphorus content evaluated as P2O5 and potassium content evaluated as K2O of 6% by weight or more but less than 9% by weight
| Commodity codes | ||
|---|---|---|
| 31 05 10 00 40 | 31 05 51 00 30 | 31 05 90 20 50 |
| 31 05 20 10 50 | 31 05 59 00 30 |
Category 6 goods (solid fertiliser, duty amount E)
The duty specified in Table 6 applies to goods described, or imported under a commodity code specified, below.
Goods description
Solid fertiliser with an ammonium nitrate content exceeding 80% by weight and with a phosphorus content evaluated as P2O5 of 9% by weight or more but less than 10.4% by weight.
| Commodity codes | |
|---|---|
| 31 05 51 00 40 | 31 05 59 00 40 |
Category 7 goods (solid fertiliser, duty amount F)
The duty specified in Table 7 applies to goods described, or imported under a commodity code specified, below.
Goods description
Solid fertiliser with an ammonium nitrate content exceeding 80% by weight and with:
- a phosphorus content evaluated as P2O5 of 10.4% by weight or more but less than 12% by weight
- a potassium content evaluated as K2O of 9% by weight or more but less than 12% by weight; or
- a combined phosphorus content evaluated as P2O5 and potassium content evaluated as K2O of 9% by weight or more but less than 12% by weight
| Commodity codes | ||
|---|---|---|
| 31 05 10 00 50 | 31 05 20 10 60 | 31 05 90 20 60 |
Imposition date
This notice takes effect, and the duty applies, on replacement of EU trade duty.
Expiry date
The duty applies until either a. 17 December 2025; or b. the date the Secretary of State specifies in a notice published under regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.
Note: Regulation 97C of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 provides that a duty that would otherwise expire during a transition review continues to apply until the review concludes.
Duty subject to transition review
The duty applied by this notice is subject to a transition review under regulation 97(2)(b) Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.
Information on investigations and reviews may be found on the Trade Remedies Service website.
The Rt Hon Liz Truss MP
Secretary of State for International Trade
Annex: Declaration required to qualify for specified overseas exporter duty amount
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):”
Note: If an invoice is not presented, or the declaration is not made, the residual amount is the duty amount applicable to the goods.”