Taxation notice 2022/11: definitive anti-dumping duties on certain aluminium extrusions originating from China
Published 16 August 2022
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This notice was originally published on 16 December 2022.
Secretary of State’s decision on definitive measures
This public notice is published by the Secretary of State under paragraph 20 (5)(a) and (c) of Schedule 4 to the Taxation (Cross-border Trade) Act 2018 (“the Act”).
The public notice relates to certain aluminium extrusion goods originating from China (“the goods”). The goods are described as:
- bars
- rods
- profiles (whether or not hollow)
- tubes
- pipes; unassembled; whether or not prepared for use in structures (for example cut to length, drilled, bent, chamfered, threaded); made from aluminium whether or not alloyed, containing not more than 99.3% aluminium
The goods are commonly referred to as ‘aluminium extrusions’, referring to their most common manufacturing process even if they can also be produced by other production processes, such as rolling, forging or casting.
The Trade Remedies Authority (TRA) initiated an investigation into allegations of dumping of the goods on 21 June 2021, following an application by industry, covering the period from 1 June 2020 to 31 May 2021.
The TRA has determined that certain overseas exporters from China have been dumping the goods in the UK. The TRA has also determined that UK industry has suffered material injury during the injury period, and that the dumped goods were the cause of that injury. The TRA has recommended levels of anti-dumping duty as set out in Annex 1 below, having calculated dumping margins pursuant to paragraph 2 of Schedule 4 of the Act. The TRA has determined that the Economic Interest Test (EIT) is met in relation to the application of an anti-dumping remedy, in accordance with paragraph 25(2) of Schedule 4 of the Act. The TRA has recommended that the Secretary of State impose an ad-valorem anti-dumping duty for a period of 5 years on the goods which are subject to the final affirmative determination.
The TRA also made a final negative determination for goods from China with a maximum cross-sectional dimension of greater than 310mm, or a weight greater than 14kg/m. These goods were determined not to be manufactured in the UK and have not or are not causing injury to UK industry. The TRA also determined that the company Shandong Nanshan is not dumping and recommended a zero rate of anti-dumping duty be applied to its goods.
This public notice gives effect to the Secretary of State’s decision to accept the TRA’s final recommendation on definitive measures, which found that the goods are being dumped into the UK and have caused or are causing injury to UK industry and applies definitive measures (“the definitive measures”).
The TRA’s recommendation was:
- to apply a definitive measure in relation to the specified goods originating from China
- to apply different rates of the final anti-dumping duty on the goods from the companies specified in Annex 1
- that, following a negative determination, to exclude certain goods described in “Goods subject to a final negative determination” section
All importers of the goods from the period of the provisional measure entering into force to the date of effect of this public notice will be able to claim a reimbursement where applicable. Conditions to meet this are in the “Reimbursement” section.
For further detail on the provisional measures, please see taxation notice 2022/03.
Goods subject to the anti-dumping amount
The rates of the anti-dumping amount specified in Annex 1 apply to the goods as described in this notice or imported under a commodity code specified in the table below titled “UK Global Tariff commodity codes subject to the anti-dumping amount” unless covered by the excluded goods description.
Excluded goods
Certain goods are excluded from the measure. The reason for their exclusion and descriptions of these goods are found below.
Goods out of scope
The following goods were not part of the investigation and are not included in the measure:
- aluminium structures or parts of structures (with the exception of bars, rods, profiles (whether or not hollow), tubes, pipes, unassembled, not welded, made from aluminium, whether or not alloyed, containing not more than 99.3% of aluminium)
- subassemblies
- products that are imported in ‘finished goods kit’
- welded tubes and pipes (which means a tube or pipe produced by longitudinally or spirally seam welding a die or roll-formed flat-rolled semi-product (strip or sheet)
Goods subject to a final negative determination
The following goods are also excluded. These goods were part of the investigation but were found not to be manufactured, or likely to be manufactured, in the UK and therefore have not or are not injuring UK industry:
- extrusions with a maximum cross-sectional diameter of more than 310mm
- extrusions with a weight per metre over 14kg/m
The TRA has published a notice of negative determination setting this out in greater detail.
The codes to exclude these goods are found in Annex 2.
UK Global Tariff commodity codes subject to the final anti-dumping amount
-
7604101011
- 7604101090
- 7604109011
- 7604109019
- 7604109025
-
7604109029
- 7604109080
- 7604109089
- 7604210010
- 7604210090
-
7604291010
- 7604291030
- 7604291040
- 7604291090
- 7604299010
-
7604299020
- 7604299090
- 7608100011
- 7608100019
- 7608100020
-
7608100080
- 7608100089
- 7608208110
- 7608208190
- 7608208910
-
7608208920
- 7608208930
- 7608208990
- 7610909010
Provisional measures and reimbursement
The provisional measures will not be collected. Importers should read the guidance on how to apply for a repayment of import duty and VAT if you’ve overpaid to apply for a reimbursement where relevant.
Imposition date
This public notice takes effect, and the definitive anti-dumping amount applies, from 17 December 2022 until 16 December 2027.
Annex 1 - Level of anti-dumping duty
For exporters and producers
| Exporter / producer | Anti-dumping duty | Additional code |
|---|---|---|
| Press Metal International Ltd (China) | 15.6% | 8A00 |
| Press Metal International Technology Ltd (China) | 15.6% | 8A00 |
| Press Metal UK Limited | 15.6% | 8A00 |
| Shandong Nanshan Aluminium Co. Ltd | 0% | 8A01 |
| Yantai Jintai International Trade Co. Ltd | 0% | 8A01 |
| Guangdong Haomei New Materials Co., Ltd. | 11.4% | 8A02 |
| Guangdong King Metal Light Alloy Technology Co., Ltd. | 11.4% | 8A02 |
| Haomei Aluminium Products Company Ltd. (Hong Kong) | 11.4% | 8A02 |
For non-sampled cooperating exporters
| Non-sampled cooperating exporters | Anti-dumping duty | Additional code |
|---|---|---|
| Guangdong Huachang Group Co., Ltd. | 15.4% | 8A03 |
| Guangdong Jiangsheng Aluminium Co.,Ltd. | 15.4% | 8A03 |
| Guangdong Jma Aluminium Profile Factory (Group) Co., Ltd. | 15.4% | 8A03 |
| Guangdong Nanhai Light Industrial Products Imp. & Exp. Co. Ltd | 15.4% | 8A03 |
| Guangdong Xingfa Aluminium Co., Ltd | 15.4% | 8A03 |
| Guangdong Xinhe Aluminium Xinxing Co.,Ltd | 15.4% | 8A03 |
| Guangya Aluminium Industries Co.,Ltd | 15.4% | 8A03 |
| Guangdong Yaoyinshan Aluminium Co. Ltd., | 15.4% | 8A03 |
| Jma (HK) Company Limited | 15.4% | 8A03 |
| Shandong Mengshan Aluminium Co.,Ltd | 15.4% | 8A03 |
| Shandong Orient Aluminium Co., Ltd | 15.4% | 8A03 |
| Taishan City Kam Kiu Aluminium Extrusion Co., Ltd. | 15.4% | 8A03 |
| Yingkou Liaohe Aluminium Products Co.,Ltd. | 15.4% | 8A03 |
| Anyang Hoonly International Co., Ltd | 15.4% | 8A03 |
| Foshan City Nanhai Yongfeng Aluminium Co.,Ltd | 15.4% | 8A03 |
| Foshan JMA Aluminium Co., Ltd | 15.4% | 8A03 |
| Foshan Kengye Metal Products Co.,Ltd | 15.4% | 8A03 |
| Foshan Sanshui Fenglu Aluminium Company Limited | 15.4% | 8A03 |
| Residual margin | 35.1% | 8A99 |
Annex 2 - Excluded goods additional codes
| Exports excluded | Additional code |
|---|---|
| Extrusions with a maximum cross-sectional diameter of more than 310mm or extrusions with a weight per metre above 14kg/m | 8A04 |
Annex 3 - 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.
Annex 4 – Declaration required to qualify for excluded goods
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 are goods described as extrusions with a maximum cross-sectional diameter of more than 310mm or extrusions with a weight per metre above 14kg/m (8A04) 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.