Taxation Notice 2020/20: anti-dumping duty on certain corrosion resistant steels originating in the People's Republic of China
Updated 16 September 2024
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This notice was originally published on 31 December 2020 with effect from the day after the date of publication.
This notice was amended on 16 September 2024 to reflect the exemption which applies to UK imports of goods produced by Beijing Shougang Cold Rolling Co, Ltd and Shougang Jingtang United Iron and Steel Co, Ltd, and are classified under the commodity code listed in commodity code list 2.
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 2020/20: Anti-dumping duty on certain corrosion resistant steels originating in the People’s Republic of China.
Duty amount and additional TAP codes
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 goods subject to duty (described below) originating in the People’s Republic of China is specified in Table 1.
Table 1: Duty amount and additional codes
| Overseas exporter | Duty amount | Additional code |
|---|---|---|
| Handan Iron & Steel Group Han-Bao Co., Ltd | 27.8% | C158 |
| Hesteel Co., Ltd (Handan Branch) | 27.8% | C227 |
| Hesteel Co., Ltd (Tangshan Branch) | 27.8% | C159 |
| Tangshan Iron & Steel Group High Strength Automotive Strip Co., Ltd | 27.8% | C228 |
| Zhangjiagang Shagang Dongshin Galvanized Steel Sheet Co., Ltd | 27.9% | C230 |
| Zhangjiagang Yangtze River Cold Rolled Sheet Co., Ltd | 27.9% | C112 |
| Beijing Shougang Cold Rolling Co., Ltd | 17.2%* Except for imports of goods classified to a commodity code listed in commodity code list 2 |
C229 |
| Shougang Jingtang United Iron and Steel Co., Ltd | 17.2%* Except for imports of goods classified to a commodity code listed in commodity code list 2 |
C164 |
| Overseas exporter specified in Annex 1 | 26.1% | (per Annex 1) |
| All other overseas exporters (residual rate) | 27.9% | C999 |
*Imports of goods produced by Beijing Shougang Cold Rolling Co., Ltd and Shougang Jingtang United Iron and Steel Co., Ltd and classified to a commodity code listed in commodity code list 2 are not liable to anti-dumping duty under the provisions set out in this notice.
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 Table 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 amount is the duty amount applicable to the goods.
Goods description
Flat-rolled products of iron or alloy steel or non-alloy steel; plated or coated by hot dip galvanisation with zinc and/or aluminium and/or magnesium, whether or not alloyed with silicon; chemically passivated; with or without any additional surface treatment such as oiling or sealing; containing by weight: not more than 0.5 % of carbon, not more than 1.1 % of aluminium, not more than 0.12 % of niobium, not more than 0.17 % of titanium and not more than 0.15 % of vanadium; presented in coils, cut-to-length sheets and narrow strips.
Products excluded are those:
-
of stainless steel, of silicon-electrical steel, and of high-speed steel
-
not further worked than hot-rolled or cold-rolled (cold-reduced)
The goods description has been updated to more accurately describe the goods subject to the measure. The previous goods description is included in annex 3.
Goods classified to a UK Global Tariff (UKGT) commodity code listed in commodity code list 1 are subject to anti-dumping duty when imported to the UK.
Commodity code list 1
- 72 10 41 00 20
- 72 10 41 00 30
- 72 10 49 00 20
- 72 10 49 00 30
- 72 10 61 00 20
- 72 10 61 00 30
- 72 10 69 00 20
- 72 10 69 00 30
- 72 10 90 80 92
- 72 12 30 00 20
- 72 12 30 00 30
- 72 12 50 61 20
- 72 12 50 61 30
- 72 12 50 69 20
- 72 12 50 69 30
- 72 12 50 90 14
- 72 12 50 90 92
- 72 25 92 00 20
- 72 25 92 00 30
- 72 25 99 00 22
- 72 25 99 00 23
- 72 25 99 00 41
- 72 25 99 00 92
- 72 25 99 00 93
- 72 26 99 30 10
- 72 26 99 30 30
- 72 26 99 70 13
- 72 26 99 70 93
- 72 26 99 70 94
Exemption for specified exporters
Imports of goods produced by Beijing Shougang Cold Rolling Co., Ltd and Shougang Jingtang United Iron and Steel Co., Ltd that are classified under a commodity code listed in commodity code list 2 are exempt from the anti-dumping duty imposed under the provisions set out in this notice.
Commodity code list 2
- 72 10 41 00 30
- 72 10 49 00 30
- 72 10 61 00 30
- 72 10 69 00 30
- 72 10 90 80 92
- 72 12 30 00 30
- 72 12 50 61 30
- 72 12 50 69 30
- 72 12 50 90 14
- 72 12 50 90 92
- 72 25 92 00 30
- 72 25 99 00 23
- 72 25 99 00 41
- 72 25 99 00 93
- 72 26 99 30 30
- 72 26 99 70 13
- 72 26 99 70 93
Imposition date
This notice takes effect, and the duty applies, on replacement of EU trade duty.
Expiry date
The duty applies until either:
- 9 February 2023; or
- 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 1: Overseas exporters subject to 26.1% duty amount
| Overseas exporter | Additional code |
|---|---|
| Angang Steel Company Limited | C313 |
| Baoshan Iron & Steel Co., Ltd | C324 |
| Baosteel Zhanjiang Iron & Steel Co., Ltd | C325 |
| Bengang Steel Plates Co., Ltd | C316 |
| BX STEEL POSCO Cold Rolled Sheet Co., Ltd | C317 |
| Fujian Kaijing Greentech Material Co., Ltd | C323 |
| Hunan Valin Liangang Steel Sheet Co., Ltd | C321 |
| Inner Mongolia Baotou Steel Union Co., Ltd | C320 |
| Jiangsu Gangzheng Steel Sheet Science and Technology Co., Ltd | C328 |
| JiangYin ZongCheng Steel Co., Ltd | C315 |
| Maanshan Iron & Steel Co., Ltd | C312 |
| Rizhao Baohua New Materials Co., Ltd | C327 |
| Shandong Huifu Color Steel Co., Ltd | C322 |
| Shandong Kerui Steel Plate Co., Ltd | C319 |
| TKAS Auto Steel Company Ltd | C314 |
| Wuhan Iron & Steel Co., Ltd | C318 |
| Yieh Phui (China) Technomaterial Co | C326 |
Annex 2: 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 3: Goods description prior to the update on 25 January 2023
Flat rolled products of iron or alloy steel or non-alloy steel; aluminium killed; plated or coated by hot dip galvanization with zinc or aluminium and no other metal; chemically passivated; containing by weight: 0.015% or more but not more than 0.17% carbon, 0.015% or more but not more than 0.1% aluminium, not more than 0.045% niobium, not more than 0.01% titanium and not more than 0.010% vanadium; presented in coils, cut-to-length sheets and narrow strips.
The following product types are excluded:
- products of stainless steel, of silicon-electrical steel, and of high-speed steel
-
products not further worked than hot-rolled or cold-rolled (cold-reduced)