Taxation Notice 2020/13: anti-dumping duty on certain hot-rolled flat products of iron, non-alloy or other alloy steel originating in the People's Republic of China
Updated 30 August 2023
This notice was originally published on 31 December 2020 and was superseded by Trade remedies notice 2023/14: anti-dumping duty on certain hot-rolled flat products of iron, non-alloy or other alloy steel originating in the People’s Republic of China on 29 August 2023.
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 2020/13: Anti-dumping duty on certain hot-rolled flat products of iron, non-alloy or other alloy steel 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 TAP codes
Overseas exporter | Duty amount | Additional TAP code |
---|---|---|
Handan Iron & Steel Group Han-Bao Co., Ltd | 10.3% | C158 |
Hesteel Co., Ltd (Chengde Branch) | 10.3% | C160 |
Hesteel Co., Ltd (Tangshan Branch) | 10.3% | C159 |
Zhangjiagang GTA Plate Co., Ltd | 31.3% | C162 |
Zhangjiagang Hongchang Plate Co., Ltd | 31.3% | C161 |
Overseas exporter specified in Annex 1 | Nil | (per Annex 1) |
Overseas exporter specified in Annex 2 | 10.8% | (per Annex 2) |
All other overseas exporters (residual amount) | Nil | 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 Annex 3.
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.
Commodity codes | ||
---|---|---|
72 08 10 00 00 | 72 08 40 00 00 | 72 11 19 00 10 |
72 08 25 00 00 | 72 08 52 10 00 | 72 25 19 10 90 |
72 08 26 00 00 | 72 08 52 99 00 | 72 25 30 90 00 |
72 08 27 00 00 | 72 08 53 10 00 | 72 25 40 60 90 |
72 08 36 00 00 | 72 08 53 90 00 | 72 25 40 90 00 |
72 08 37 00 10 | 72 08 37 00 90 | 72 08 54 00 00 |
72 26 19 10 90 | 72 08 38 00 10 | 72 08 38 00 90 |
72 08 39 00 10 | 72 08 39 00 90 | 72 08 40 00 10 |
72 08 40 00 90 | 72 11 13 00 00 | 72 26 91 91 00 |
72 11 14 00 10 | 72 11 14 00 90 | 72 26 91 99 00 |
72 11 19 00 90 |
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:
- 7 April 2022; 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 nil duty amount
Overseas exporter | Additional TAP code |
---|---|
Beijing Shougang Co. Ltd (Qian’an Iron & Steel Branch) | C208 |
Bengang Steel Plates Co., Ltd | C157 |
Inner Mongolia Baotou Steel Union Co., Ltd | C151 |
Jiangyin Xingcheng Special Steel Works Co., Ltd. | C147 |
Shanxi Taigang Stainless Steel Co., Ltd | C163 |
Shougang Jingtang United Iron and Steel Co. Ltd | C164 |
Tangshan Yanshan Iron and Steel Co., Ltd | C168 |
Annex 2: Overseas exporters subject to 10.8% duty amount
Overseas exporter | Additional TAP code |
---|---|
Angang Steel Company Limited | C150 |
Maanshan Iron & Steel Co., Ltd | C165 |
Rizhao Baohua New Material Co., Ltd | C167 |
Rizhao Steel Wire Co., Ltd | C166 |
Wuhan Iron & Steel Co., Ltd | C156 |
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.