Notice

Taxation notice 2020/17: anti-dumping duty on certain hot-rolled flat products of iron, non-alloy or other alloy steel originating in Brazil, Iran, the Russian Federation and Ukraine

Updated 31 December 2023

Published on 31 December 2020 with effect from 1 January 2021, this notice was superseded by Trade Remedies notice 2023/16.

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 2020/17: Anti-dumping duty on certain hot-rolled flat products of iron, non-alloy or other alloy steel originating in Brazil, Iran, the Russian Federation and Ukraine.

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 Brazil, Iran, the Russian Federation and Ukraine is specified in Table 1.

Table 1: duty amount and additional TAP codes

Foreign country or territory	Overseas exporter	Duty amount GBP (£) per tonne	Additional TAP code
Brazil	ArcelorMittal Brasil S.A.	45.609	C210
	Aperam Inox América do Sul S.A.	45.609	C211
	Companhia Siderúrgica Nacional	44.689	C212
	Gerdau Açominas S.A.	46.697	C214
	Usinas Siderúrgicas de Minas Gerais S.A. (USIMINAS)	52.723	C213
	All other overseas exporters (residual amount)	52.723	C999
Iran	Mobarakeh Steel Company	48.12	C215
	All other overseas exporters (residual amount)	48.12	C999
Russian Federation	Novolipetsk Steel	44.605	C216
	PAO Severstal	14.729	C218
	Public Joint Stock Company Magnitogorsk Iron Steel Works (PJSC MMK)	80.758	C217
	All other overseas exporters (residual amount)	80.758	C999
Ukraine	Metinvest Group	50.631	C219
	All other overseas exporters (residual amount)	50.631	C999

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 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

The duty specified in Table 1 applies to goods described, or imported under a commodity code specified, below.

Goods description

Certain flat-rolled products of iron, non-alloy steel or other alloy steel, whether or not in coils (including ‘cut-to-length’ and ‘narrow strip’ products), not further worked than hot-rolled, not clad, plated or coated.

The following product types are excluded:

• products of stainless steel and grain-oriented silicon electrical steel
• products of tool steel and high-speed steel
• products, not in coils, without patterns in relief, of a thickness exceeding 10mm and of a width of 600mm or more
• products, not in coils, without patterns in relief, of a thickness of 4.75mm or more but not exceeding 10mm and of a width of 2.05m or more

The goods description has been updated to more accurately describe the goods subject to the measure. The previous goods description is included in Annex 2.

Commodity codes

• 72 08 10 00 00
• 72 08 25 00 00
• 72 08 26 00 00
• 72 08 27 00 00
• 72 08 36 00 00
• 72 08 37 00 00
• 72 08 38 00 00
• 72 08 39 00 00
• 72 08 40 00 00
• 72 08 52 10 00
• 72 08 52 99 00
• 72 08 53 10 00
• 72 08 53 90 00
• 72 08 54 00 00
• 72 11 13 00 00
• 72 11 14 00 00
• 72 11 19 00 00
• 72 25 19 10 90
• 72 25 30 90 00
• 72 25 40 60 90
• 72 25 40 90 00
• 72 26 19 10 90
• 72 26 91 91 00
• 72 26 91 99 00

The commodity code 72 26 19 10 90 was replaced by commodity codes 72 26 19 10 91 and 72 26 19 10 95 on 9 July 2021.

Imposition date

This notice takes effect, and the duty applies, on replacement of EU trade duty.

Expiry date

The duty applies until either: a 7 October 2022; 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 1: 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 2: Goods description prior to the update on 5 May 2023

Flat-rolled products of iron, non-alloy steel or other alloy steel, whether or not in coils (including ‘cut-to-length’ and ‘narrow strip’ products), not further worked than hot-rolled, not clad, plated or coated.

The following product types are excluded:

• products of stainless steel excluding grain-oriented silicon electrical steel
• products of tool steel and high speed steel
• products not in coils, without patterns in relief, of a thickness exceeding 10mm and of a width of 600mm or more
• products not in coils, without patterns in relief, of a thickness of 4.75mm or more but not exceeding 10mm and of a width of 2.5m or more