Taxation notice 2020/05: countervailing duty on biodiesel originating in the United States of America (including biodiesel consigned from Canada)
Updated 10 February 2023
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This notice was originally published on 31 December 2020. It was superseded by Trade remedies notice 2022/09 on 10 November 2022.
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 2020/05: anti-subsidy amounts on biodiesel originating in the USA and consigned from Canada.
Duty amount and additional TAP codes
Category 1 goods (biodiesel, pure or blend, greater than 20% biodiesel content)
The additional amount of import duty (‘the countervailing duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 1 goods subject to duty (described below) originating in the United States of America, including consignments from, whether or not declared as originating in, Canada, is specified in Table 1.
The anti-dumping duty on blends is applicable in proportion to the blend, by weight, of the total content of fatty-acid mono-alkyl esters and of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin (biodiesel content).
Table 1: duty amount and additional TAP codes for category 1 goods
| Foreign country or territory | Overseas exporter | Duty amount GBP (£) per tonne net | Additional TAP code |
|---|---|---|---|
| Canada | All overseas exporters (except those specified in Table 3) | 198.338 | B999 |
| United States | AG Processing Inc., Omaha | 198.338 | A942 |
| Archer Daniels Midland Company, Decatur | 198.338 | A933 | |
| Cargill Inc., Wayzata | 178.923 | A934 | |
| Green Earth Fuels of Houston LLC, Houston | 178.588 | A935 | |
| Imperium Renewables Inc., Seattle | 181.433 | A936 | |
| Memphis Biofuels LLC, Memphis | 198.338 | A942 | |
| Peter Cremer North America LP, Cincinnati | 176.747 | A937 | |
| Scott Petroleum, Itta Bena | 198.338 | A942 | |
| Vinmar Overseas Limited, Houston | 176.747 | A938 | |
| World Energy Alternatives LLC, Boston | 176.747 | A939 | |
| Overseas exporter specified in Annex 1 | 183.609 | (per Annex 1) | |
| All other overseas exporters (residual amount) | 198.338 | A999 |
Category 2 goods (biodiesel, blend, less than 20% biodiesel content)
The additional amount of import duty (“the countervailing duty”) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 2 goods subject to duty (described below) originating in the United States of America is specified in Table 2.
The anti-dumping duty on blends is applicable in proportion to the blend, by weight, of the total content of fatty-acid mono-alkyl esters and of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin (biodiesel content).
Table 2: duty amount and additional TAP codes for category 2 goods
| Foreign country or territory | Overseas exporter | Duty amount GBP (£) per tonne net | Additional TAP code |
|---|---|---|---|
| United States | Archer Daniels Midland Company, Decatur | 198.338 | A933 |
| Cargill Inc., Wayzata | 178.923 | A934 | |
| Green Earth Fuels of Houston LLC, Houston | 178.588 | A935 | |
| Imperium Renewables Inc., Seattle | 181.433 | A936 | |
| Peter Cremer North America LP, Cincinnati | 176.747 | A937 | |
| Vinmar Overseas Limited, Houston | 176.747 | A938 | |
| World Energy Alternatives LLC, Boston | 176.747 | A939 | |
| Overseas exporter specified in Annex 1 | 183.609 | (per Annex 1) | |
| All other overseas exporters (residual amount) | 198.338 | A999 |
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 subject to duty
Category 1 goods (biodiesel, pure or blend, greater than 20% biodiesel content)
The duty specified in Table 1 applies to goods described, or imported under a commodity code specified, below.
Goods description
Fatty-acid mono-alkyl esters or paraffinic gasoil obtained from synthesis or hydro-treatment, of non-fossil origin, commonly known as ‘biodiesel’, in pure form or in a blend containing by weight more than 20% fatty-acid mono-alkyl esters or paraffinic gasoil obtained from synthesis or hydro-treatment, of non-fossil origin.
Commodity codes
- 15 16 20 98 21
- 15 16 20 98 29
- 15 18 00 91 21
- 15 18 00 91 29
- 15 18 00 99 21
- 15 18 00 99 29
- 27 10 19 43 21
- 27 10 19 43 29
- 27 10 19 46 21
- 27 10 19 46 29
- 27 10 19 47 21
- 27 10 19 47 29
- 27 10 20 11 21
- 27 10 20 11 29
- 27 10 20 16 21
- 27 10 20 16 29
- 38 24 99 92 10
- 38 24 99 92 12
- 38 26 00 10 20
- 38 26 00 10 29
- 38 26 00 10 50
- 38 26 00 10 59
- 38 26 00 10 89
- 38 26 00 10 99
- 38 26 00 90 11
- 38 26 00 90 19
Category 2 goods (biodiesel, blend, less than 20% biodiesel content)
The duty specified in Table 2 applies to goods described, or imported under a commodity code specified, below.
Goods description
Fatty-acid mono-alkyl esters or paraffinic gasoil obtained from synthesis or hydro-treatment, of non-fossil origin, commonly known as ‘biodiesel’, in a blend containing by weight 20% or less of fatty-acid mono-alkyl esters or paraffinic gasoil obtained from synthesis or hydro-treatment, of non-fossil origin.
Commodity codes
- 15 16 20 98 30
- 15 18 00 91 30
- 15 18 00 99 30
- 27 10 20 16 30
- 27 10 19 46 30
- 27 10 19 47 30
- 27 10 20 11 30
- 38 24 99 92 20
- 38 26 00 90 30
- 27 10 19 43 30
Exception to duty on category 1 goods
The duty specified in Table 1 does not apply to goods produced by an overseas exporter specified in Table 3.
Table 3: exception to duty on category 1 goods for specified overseas exporter
| Foreign country or territory | Overseas exporter | Additional TAP code |
|---|---|---|
| Canada | BIOX Corporation, Oakville, Ontario | B107 |
| DSM Nutritional Products Canada Inc., Dartmouth, Nova Scotia | C114 | |
| Rothsay Biodiesel, Guelph, Ontario | B108 |
Imposition date
This notice takes effect, and the duty applies, on replacement of EU trade duty.
Expiry date
The duty applies until either:
a 30 days after replacement of EU trade duty (if the duty is revoked following transition review); 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, initiated on 11 August 2020, 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 £183.609 per tonne duty amount
| Overseas exporter | Location | Additional TAP code |
|---|---|---|
| AC & S Inc. | Nitro | A941 |
| Alabama Clean Fuels Coalition Inc. | Birmingham | A940 |
| American Made Fuels, Inc. | Canton | A940 |
| Arkansas SoyEnergy Group | DeWitt | A940 |
| Arlington Energy, LLC | Mansfield | A940 |
| Athens Biodiesel, LLC | Athens | A940 |
| Beacon Energy | Cleburne | A940 |
| Biodiesel of Texas, Inc. | Denton | A940 |
| BioDiesel One Ltd | Southington | A940 |
| BioPur Inc. | Bethlehem | A941 |
| Buffalo Biodiesel, Inc | Tonawanda | A940 |
| BullDog BioDiesel | Ellenwood | A940 |
| Carbon Neutral Solutions, LLC | Mauldin | A940 |
| Central Iowa Energy LLC | Newton | A940 |
| Chesapeake Custom Chemical Corp. | Ridgeway | A940 |
| Community Fuels | Stockton | A940 |
| Delta BioFuels Inc. | Natchez | A940 |
| Diamond Biofuels | Mazon | A940 |
| Direct Fuels | Euless | A940 |
| Eagle Creek Fuel Services, LLC | Baltimore | A940 |
| Earl Fisher Bio Fuels | Chester | A940 |
| East Fork Biodiesel LLC | Algona | A940 |
| ECO Solutions, LLC | Chatsworth | A940 |
| Ecogy Biofuels LLC | Tulsa | A940 |
| ED&F Man Biofuels Inc. | New Orleans | A940 |
| Freedom Biofuels Inc. | Madison | A940 |
| Freedom Fuels LLC | Mason City | A941 |
| Fuel & Lube, LLC | Richmond | A940 |
| Fuel Bio | Elizabeth | A940 |
| FUMPA Bio Fuels | Redwood Falls | A940 |
| Galveston Bay Biodiesel LP (BioSelect Fuels) | Houston | A940 |
| GeoGreen Fuels LLC | Houston | A940 |
| Georgia Biofuels Corp. | Loganville | A940 |
| Green River Biodiesel, Inc. | Moundville | A940 |
| Griffin Industries Inc. | Cold Spring | A940 |
| High Plains Bioenergy | Guymon | A940 |
| Huish Detergents Inc. | Salt Lake City | A940 |
| Incobrasa Industries Ltd | Gilman | A940 |
| Independence Renewable Energy Corp. | Perdue Hill | A940 |
| Indiana Flex Fuels | LaPorte | A940 |
| Innovation Fuels Inc. | Newark | A940 |
| Integrity Biofuels | Morristown | A941 |
| Iowa Renewable Energy LLC | Washington | A940 |
| Johann Haltermann Ltd | Houston | A940 |
| Lake Erie Biofuels LLC | Erie | A940 |
| Leland Organic Corporation | Leland | A940 |
| Louis Dreyfus Agricultural Industries LLC | Claypool | A940 |
| Louis Dreyfus Claypool Holdings LLC | Claypool | A940 |
| Middle Georgia Biofuels | East Dublin | A940 |
| Middletown Biofuels LLC | Blairsville | A940 |
| Musket Corporation | Oklahoma City | A940 |
| Natural Biodiesel Plant LLC | Hayti | A941 |
| New Fuel Company | Dallas | A940 |
| North Mississippi Biodiesel | New Albany | A940 |
| Northern Biodiesel, Inc. | Ontario | A940 |
| Northwest Missouri Biofuels, LLC | St. Joseph | A940 |
| Nova Biofuels Clinton County LLC | Clinton | A940 |
| Nova Biosource | Senaca | A940 |
| Organic Technologies | Coshocton | C482 |
| Organic Fuels Ltd | Houston | A940 |
| Owensboro Grain Company LLC | Owensboro | A940 |
| Paseo Cargill Energy, LLC | Kansas City | A940 |
| Peach State Labs Inc. | Rome | A940 |
| Perihelion Global, Inc. | Opp | A940 |
| Philadelphia Fry-O-Diesel Inc. | Philadelphia | A940 |
| Piedmont Biofuels Industrial LLC | Pittsboro | A941 |
| Pinnacle Biofuels, Inc. | Crossett | A940 |
| PK Biodiesel | Woodstock | A940 |
| Pleasant Valley Biofuels, LLC | American Falls | A940 |
| Prairie Pride | Deerfield | A941 |
| RBF Port Neches LLC | Houston | A940 |
| Red Birch Energy, Inc. | Bassett | A940 |
| Red River Biodiesel Ltd | New Boston | A940 |
| REG Ralston LLC | Ralston | A940 |
| Renewable Energy Products, LLC | Santa Fe Springs | A940 |
| Riksch BioFuels LLC | Crawfordsville | A940 |
| Safe Renewable Corp. | Conroe | A940 |
| Sanimax Energy Inc. | DeForest | A940 |
| Seminole Biodiesel | Bainbridge | A940 |
| Southeast BioDiesel LLC | Charlotte | A941 |
| Soy Solutions | Milford | A940 |
| SoyMor Biodiesel LLC | Albert Lea | A940 |
| Stepan Company | Northfield | A941 |
| Sunshine BioFuels, LLC | Camilla | A940 |
| TPA Inc. | Warren | A940 |
| Trafigura AG | Stamford | A940 |
| U.S. Biofuels Inc. | Rome | A940 |
| United Oil Company | Pittsburgh | A940 |
| Valco Bioenergy | Harlingen | A940 |
| Vanguard Synfuels, LLC | Pollock | A940 |
| Vitol Inc. | Houston | A940 |
| Walsh Bio Diesel, LLC | Mauston | A940 |
| Western Dubque Biodiesel LLC | Farley | A940 |
| Western Iowa Energy LLC | Wall Lake | A940 |
| Western Petroleum Company | Eden Prairie | A940 |
| Yokaya Biofuels Inc. | Ukiah | A941 |
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.