Trade remedies notice 2024/10: anti-dumping duty on ceramic tiles from the People’s Republic of China
Updated 21 October 2024
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This publication is available at https://www.gov.uk/government/publications/trade-remedies-notices-anti-dumping-duty-on-ceramic-tiles-from-china/6071e2c4-3785-4b33-aba7-a53cefd64655
This public notice was published on 8 October 2024 with effect from the day after the date of publication (9 October 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 gives effect to the Secretary of State’s decision to accept the Trade Remedies Authority’s (‘TRA’) recommendation to partially revoke, vary and extend the measure on ceramic tiles originating in the People’s Republic of China (PRC). This public notice supersedes Taxation Notice 2020/18.
This public notice relates to ceramic tiles (the ‘goods’ it relates to are described in the ‘goods description’ section) and gives effect to the TRA’s recommendation to:
- partially revoke the application of the anti-dumping duty on larger formats of tiles, specifically tiles where:
- the largest surface area of which exceeds 0.36 metres squared (m2) unless the differential relief on the largest surface exceeds 3 millimetres (mm)
- there is an edge longer than 600mm, unless the differential relief on the largest surface exceeds 3mm
- vary the application of the anti-dumping duty in relation to ceramic tiles (as described in the ‘goods description’ section) so that ‘finishing ceramics’ be added and ‘glazed and unglazed’ be removed from the description of the goods
- extend the existing duty rate set out in Taxation Notice 2020/18: anti-dumping duty on ceramic tiles from People’s Republic of China (‘Taxation Notice 2020/18’) for a further 5 years, until 24 November 2027
- supersedes Taxation Notice 2020/18
Transition review TD0027: transition review of anti-dumping duties on certain ceramic tiles from the People’s Republic of China
On 22 Sep 2022, the TRA initiated a transition review of the anti-dumping measure on certain ceramic tiles from the People’s Republic of China notice of initiation TD0027.
Summary of the transition review
The TRA initiated a transition review of the relevant trade measure relating to ceramic tiles originating in the PRC. During the assessment it publicly consulted and received responses regarding the description of the goods subject to review. Having considered the responses to the consultation and having conducted its assessment, the TRA decided to recommend variation of the description of the goods. The TRA recommended that the rates of the anti-dumping duty for those goods remain unchanged.
The TRA determined the dumping of ceramic tiles was likely to recur if the measure were no longer to be applied to the goods subject to review.
It determined that injury to the UK industry was likely to recur were the measure no longer to be applied to ceramic tiles up to and including a size defined in the recommendation. However, it determined that injury to the UK industry was not likely to recur if the measure were no longer to be applied to certain larger formats of ceramic tiles as defined in the recommendation.
The TRA also determined that the application of the varied anti-dumping amount, by extending the duration of the measure and removing from the description of the goods subject to review larger formats of ceramic tiles as defined in their recommendation, would be in the economic interest of the UK.
Variation of anti-dumping duty on the product
The import duty (the anti-dumping duty) on the goods given effect to by Taxation Notice 2020/18 is varied in accordance with this public notice from 24 November 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, on the product imported into the UK from the People’s Republic of China is maintained at the rates listed in Table 1. The anti-dumping duty is now revoked on ceramic tiles exempted by the change in the goods description.
Table 1: duty amount and additional codes
| Overseas exporter | Duty rate | Additional code |
|---|---|---|
| Dongguan City Wonderful Ceramics Industrial Park Co., Ltd | 32% | B938 |
| Foshan Gani Ceramics Co. Ltd | 13.9% | B939 |
| Guangdong Jiamei Ceramics Co., Ltd | 32% | B938 |
| Guangdong Xinruncheng Ceramics Co. Ltd | 29.3% | B009 |
| Qingyuan Gani Ceramics Co. Ltd | 13.9% | B939 |
| Shandong Yadi Ceramics Co. Ltd | 36.5% | B010 |
| Overseas exporters specified in Annex 1 | 30.6% | (per Annex 1) |
| All other overseas exporters (residual amount) | 69.7% | B999 |
Goods description
The anti-dumping duty applies to:
- ceramic flags and paving, hearth or wall tiles
- ceramic mosaic cubes and similar, whether or not on a backing
- finishing ceramics
except single tiles that, individually:
- have a largest surface area exceeding 0.36 metres squared (m2), unless the differential relief on the largest surface exceeds 3 millimetres (mm)
or:
- have an edge longer than 600mm, unless the differential relief on the largest surface exceeds 3mm
Categories of the product subject to anti-dumping duty are imported into the UK under the following UK Global Tariff (UKGT) commodity codes:
- 6907 2100 00
- 6907 2200 00
- 6907 2300 00
- 6907 3000 00
- 6907 4000 00
Additional code for excluded goods
All imports of ceramic tiles that, individually, have:
- a largest surface area exceeding 0.36m2, unless the differential relief on the largest surface exceeds 3mm
or:
- an edge longer than 600mm, unless the differential relief on the largest surface exceeds 3mm
must be imported under the additional code: 8A58.
Expiry of anti-dumping duty
The anti-dumping duty on the product given effect to by this public notice ceases to apply on 24 November 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.
Annex 1: overseas exporters subject to 30.6% duty amount
| Overseas exporter | Additional TAP code |
|---|---|
| Dongguan He Mei Ceramics Co. Ltd | B132 |
| Dongpeng Ceramic (Qingyuan) Co. Ltd | B133 |
| Eagle Brand Ceramics Industrial (Heyuan) Co. Ltd | B134 |
| Enping City Huachang Ceramic Co. Ltd | B135 |
| Enping Huiying Ceramics Industry Co. Ltd | B136 |
| Enping Yungo Ceramic Co. Ltd | B137 |
| Everstone Industry (Qingdao) Co., Ltd | B998 |
| Foshan Aoling Jinggong Ceramics Co. Ltd | B138 |
| Foshan Bailifeng Building Materials Co. Ltd | B139 |
| Foshan Bragi Ceramic Co. Ltd | B140 |
| Foshan City Fangyuan Ceramic Co. Ltd | B141 |
| Foshan Gaoming Shuncheng Ceramic Co. Ltd | B142 |
| Foshan Gaoming Yaju Ceramics Co. Ltd | B143 |
| Foshan Guanzhu Ceramics Co. Ltd | B144 |
| Foshan Huashengchang Ceramic Co. Ltd | B145 |
| Foshan Jiajun Ceramics Co. Ltd | B146 |
| Foshan Mingzhao Technology Development Co. Ltd | B147 |
| Foshan Nanhai Jingye Ceramics Co. Ltd | B148 |
| Foshan Nanhai Shengdige Decoration Material Co. Ltd | B149 |
| Foshan Nanhai Xiaotang Jinzun Border Factory Co. Ltd | B150 |
| Foshan Nanhai Yonghong Ceramic Co. Ltd | B151 |
| Foshan Oceanland Ceramics Co. Ltd | B152 |
| Foshan Oceano Ceramics Co. Ltd | B153 |
| Foshan Sanshui Hongyuan Ceramics Enterprise Co. Ltd | B154 |
| Foshan Sanshui Huiwanjia Ceramics Co. Ltd | B155 |
| Foshan Sanshui New Pearl Construction Ceramics Industrial Co. Ltd | B156 |
| Foshan Shiwan Eagle Brand Ceramic Co. Ltd | B157 |
| Foshan Shiwan Yulong Ceramics Co. Ltd | B158 |
| Foshan Summit Ceramics Co. Ltd | B159 |
| Foshan Tidiy Ceramics Co. Ltd | B160 |
| Foshan VIGORBOOM Ceramic Co. Ltd | B161 |
| Foshan Xingtai Ceramics Co. Ltd | B162 |
| Foshan Zhuyangyang Ceramics Co. Ltd | B163 |
| Fujian Fuzhou Zhongxin Ceramics Co. Ltd | B164 |
| Fujian Jinjiang Lianxing Building Material Co. Ltd | B165 |
| Fujian Minqing Jiali Ceramics Co. Ltd | B166 |
| Fujian Minqing Ruimei Ceramics Co. Ltd | B167 |
| Fujian Minqing Shuangxing Ceramics Co. Ltd | B168 |
| Gaoyao Yushan Ceramics Industry Co. Ltd | B169 |
| Guangdong Bode Fine Building Materials Co. Ltd | B170 |
| Guangdong Foshan Redpearl Building Material Co. Ltd | B171 |
| Guangdong Gold Medal Ceramics Co. Ltd | B172 |
| Guangdong Grifine Ceramics Co. Ltd | B173 |
| Guangdong Homeway Ceramics Industry Co. Ltd | B174 |
| Guangdong Huiya Ceramics Co. Ltd | B175 |
| Guangdong Juimsi Ceramics Co. Ltd | B176 |
| Guangdong Kaiping Tilee’s Building Materials Co. Ltd | B177 |
| Guangdong Kingdom Ceramics Co. Ltd | B178 |
| Guangdong Luxury Micro-crystal stone Technology Co., Ltd | B195 |
| Guangdong New Zhong Yuan Ceramics Co. Ltd (Shunde Yuezhong Branch) | B180 |
| Guangdong Ouya Ceramics Co. Ltd | B181 |
| Guangdong Overland Ceramics Co. Ltd | B182 |
| Guangdong Qianghui (QHTC) Ceramics Co. Ltd | B183 |
| Guangdong Sihui Kedi Ceramics Co. Ltd | B184 |
| Guangdong Summit Ceramics Co. Ltd | B185 |
| Guangdong Tianbi Ceramics Co. Ltd | B186 |
| Guangdong Winto Ceramics Co. Ltd | B187 |
| Guangdong Xinghui Ceramics Group Co. Ltd | B188 |
| Guangning County Oudian Art Ceramic Co. Ltd | B189 |
| Guangzhou Cowin Ceramics Co. Ltd | B190 |
| Hangzhou Nabel Ceramics Co. Ltd | B191 |
| Hangzhou Nabel Group Co. Ltd | B192 |
| Hangzhou Venice Ceramics Co. Ltd | B193 |
| Heyuan Becarry Ceramics Co. Ltd | B194 |
| Hitom Ceramics Co. Ltd | B196 |
| Huiyang Kingtile Ceramics Co. Ltd | B197 |
| Jiangxi Ouya Ceramics Co. Ltd | B198 |
| Jingdezhen Tidiy Ceramics Co. Ltd | B199 |
| Kim Hin Ceramics (Shanghai) Co. Ltd | B200 |
| Lixian Xinpeng Ceramic Co. Ltd | B201 |
| Louis Valentino (Inner Mongolia) Ceramic Co. Ltd | B202 |
| Louvrenike (Foshan) Ceramics Co. Ltd | B203 |
| Mona Lisa Group Ltd. (formerly Tianjin (TEDA) Honghui Industry & Trade Co. Ltd | B221 |
| Nabel Ceramics (Jiujiang City) Co. Ltd | B204 |
| Onna Ceramic Industries (China) Co., Ltd | B293 |
| Ordos Xinghui Ceramics Co. Ltd | B205 |
| Qingdao Diya Ceramics Co. Ltd | B206 |
| Qingyuan Guanxingwang Ceramics Co. Ltd | B207 |
| Qingyuan Oudian Art Ceramic Co. Ltd | B208 |
| Qingyuan Ouya Ceramics Co. Ltd | B209 |
| RAK (Gaoyao) Ceramics Co. Ltd | B210 |
| Shandong ASA Ceramic Co. Ltd | B211 |
| Shandong Dongpeng Ceramic Co. Ltd | B212 |
| Shandong Jialiya Ceramic Co. Ltd | B213 |
| Shandong Tongyi Ceramics Co. Ltd | B229 |
| Shanghai CIMIC Holdings Co., Ltd | B214 |
| Sinyih Ceramic (China) Co. Ltd | B215 |
| Sinyih Ceramic (Penglai) Co. Ltd | B216 |
| Southern Building Materials and Sanitary Co. Ltd of Qingyuan | B217 |
| Tangshan Huida Ceramic Group Co. Ltd | B218 |
| Tangshan Huida Ceramic Group Huiquin Co. Ltd | B219 |
| Tegaote Ceramics Co. Ltd | B220 |
| Tianjin Honghui Creative Technology Co. Ltd (formerly Guangdong Monalisa Ceramics Co. Ltd.) | B179 |
| Topbro Ceramics Co. Ltd | B222 |
| Xingning Christ Craftworks Co. Ltd | B223 |
| Zhao Qing City Shenghui Ceramics Co. Ltd | B224 |
| Zhaoqing Jin Ouya Ceramics Company Limited | B225 |
| Zhaoqing Zhongheng Ceramics Co. Ltd | B226 |
| Zhuhai Xuri Ceramics Co,. Ltd | C505 |
| Zibo Hualiansheng Ceramics Co. Ltd | B227 |
| Zibo Huaruinuo Ceramics Co. Ltd | B228 |
Specified overseas exporter duty amount
To qualify for the duty amount applicable to goods produced by an overseas exporter specified in Table 1, a valid commercial invoice with an accompanying declaration must be presented to HMRC on importation of the goods using document code D008.
Declaration required to qualify for duty amount
The following declaration must be completed, drafted 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] ([Additional code]) in [country]. I declare that the information provided in this invoice is complete and correct.
Date:
Signature:
Name (printed):
Function within business:”
If an invoice is not presented, or the declaration is not made, the residual (all other overseas exporters) amount is the duty amount applicable to the goods.