Taxation notice 2020/36: countervailing duty on biodiesel originating in Indonesia
Updated 28 November 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 28 November 2024 with updated commodity codes.
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 2020/36: Countervailing duty on biodiesel originating in Indonesia.
Duty amount and additional TAP codes
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 goods subject to duty (described below) originating in Indonesia is specified in Table 1.
Table 1: Duty amount and additional TAP codes
| Overseas exporter | Duty amount | Additional TAP codes |
|---|---|---|
| PT Ciliandra Perkasa | 8% | B786 |
| PT Intibenua Perkasatama | 16.3% | B787 |
| PT Musim Mas (Musim Mas Group) | 16.3% | B787 |
| PT Pelita Agung Agrindustri | 18% | B788 |
| PT Permata Hijau Palm Oleo (Permata Group) | 18% | B788 |
| PT Wilmar Bioenergi Indonesia (Wilmar Group) | 15.7% | B789 |
| PT Wilmar Nabati Indonesia | 15.7% | B789 |
| All other overseas exporters (residual rate) | 18% | 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
Fatty-acid mono-alkyl esters or paraffinic gasoils obtained from synthesis or hydro-treatment, of non-fossil origin, in pure form or as included in a blend.
Commodity codes
Codes beginning with 15:
- 1516209821
- 1516209822
- 1516209823
- 1516209829
- 1516209831
- 1516209832
- 1516209839
- 1518009121
- 1518009122
- 1518009123
- 1518009129
- 1518009131
- 1518009132
- 1518009139
- 1518009510
- 1518009511
- 1518009519
- 1518009921
- 1518009922
- 1518009923
- 1518009929
- 1518009931
- 1518009932
- 1518009939
Codes beginning with 27:
- 2710194321
- 2710194322
- 2710194323
- 2710194329
- 2710194331
- 2710194332
- 2710194339
- 2710194621
- 2710194622
- 2710194623
- 2710194629
- 2710194631
- 2710194632
- 2710194639
- 2710194721
- 2710194722
- 2710194723
- 2710194729
- 2710194731
- 2710194732
- 2710194739
- 2710201121
- 2710201122
- 2710201123
- 2710201129
- 2710201131
- 2710201132
- 2710201139
- 2710201621
- 2710201622
- 2710201623
- 2710201629
- 2710201631
- 2710201632
- 2710201639
- 2710201691
- 2710201692
- 2710201699
Codes beginning with 38:
- 3824999210
- 3824999211
- 3824999213
- 3824999214
- 3824999215
- 3824999216
- 3824999219
- 3826001020
- 3826001021
- 3826001022
- 3826001029
- 3826001050
- 3826001051
- 3826001052
- 3826001059
- 3826001089
- 3826001090
- 3826001091
- 3826001099
- 3826009011
- 3826009012
- 3826009013
- 3826009019
- 3826009031
- 3826009032
- 3826009039
Imposition date
This notice takes effect, and the duty applies, on replacement of EU trade duty.
Expiry date
The duty applies until either a. 10 December 2024; 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: 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.