Taxation Notice 2020/23: countervailing duty on certain pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries and with a load index exceeding 121 originating in the People's Republic of China
Published 31 December 2020
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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 the Notice of Determination 2020/23: Countervailing duty on certain pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries and with a load index exceeding 121 originating in the People’s Republic of China.
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 the People’s Republic of China is specified in Table 1.
Table 1: Duty amount and additional TAP codes
| Overseas exporter | Duty amount GBP (£) per tyre | Additional TAP code |
|---|---|---|
| Aeolus Tyre Co., Ltd | 41.065 | C333 |
| Aeolus Tyre (Taiyuan) Co., Ltd | 41.065 | C333 |
| Chongqing Hankook Tire Co., Ltd | 3.138 | C334 |
| Giti Tire (Anhui) Company Ltd | 9.264 | C332 |
| Giti Tire (Fujian) Company, Ltd | 9.264 | C332 |
| Giti Tire (Hualin) Company Ltd | 9.264 | C332 |
| Giti Tire (Yinchuan) Company Ltd | 9.264 | C332 |
| Guangrao Xinhongyuan Tyre Co., Ltd | 47.936 | C331 |
| Jiangsu Hankook Tire Co., Ltd | 3.138 | C334 |
| Qingdao Yellow Sea Rubber Co., Ltd | 41.065 | C333 |
| Pirelli Tyre Co, Ltd | 41.065 | C333 |
| Xingyuan Tire Group Ltd, Co | 47.936 | C331 |
| Overseas exporter specified in Annex 1 | 23.173 | (per Annex 1) |
| Overseas exporter specified in Annex 2 | 47.936 | (per Annex 2) |
| All other overseas exporters (residual rate) | 47.936 | 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
Pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121.
| Commodity codes |
|---|
| 40 11 20 90 00 |
| 40 12 12 00 10 |
Imposition date
This notice takes effect, and the duty applies, on replacement of EU trade duty.
Expiry date
The duty applies until either:
- 13 November 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 exporter subject to £23.173 duty amount
| Overseas exporter | Additional TAP code |
|---|---|
| Bayi Rubber Co. Ltd | C335 |
| Bridgestone (Huizhou) Tire Co., Ltd | C336 |
| Chaoyang Long March Tyre Co., Ltd | C338 |
| Double Coin Group (Jiang Su) Tyre Co., Ltd | C371 |
| Guizhou Tyre Co., Ltd | C340 |
| Jiangsu General Science Technology Co., Ltd | C341 |
| Megalith Industrial Group Co., Ltd | C342 |
| Michelin Shenyang Tire Co., Ltd | C343 |
| Nanjing Kumho Tire Co., Ltd | C344 |
| Ningxia Shenzhou Tire Co., Ltd | C345 |
| Prinx Chengshan (Shandong) Tire Co., Ltd | C346 |
| Qingdao Doublestar Tire Industrial Co., Ltd | C347 |
| Qingdao Fudong Tyre Co., Ltd | C348 |
| Qingdao Hairunsen Tyre Co., Ltd | C349 |
| Quindao GRT Rubber Co., Ltd | C350 |
| Sailun Group Ltd (formerly Sailun Jinyu Group Co., Ltd) | C351 |
| Shaanxi Yanchang Petroleum Group Rubber Co., Ltd | C352 |
| Shandong Kaixuan Rubber Co., Ltd | C353 |
| Shandong Changfeng Tyres Co., Ltd | C354 |
| Shandong Haohua Tire Co., Ltd | C355 |
| Shandong Hengfeng Rubber & Plastic Co., Ltd | C357 |
| Shandong Hengyu Science & Technology Co., Ltd | C358 |
| Shandong Homerun Tires Co., Ltd | C359 |
| Shandong Huasheng Rubber Co., Ltd | C360 |
| Shandong Hugerubber Co., Ltd | C361 |
| Shandong Jinyu Tire Co., Ltd | C362 |
| Shandong Linglong Tyre Co., Ltd | C363 |
| Shandong Mirage Tyres Co., Ltd | C364 |
| Shandong Santai Rubber Co., Ltd | C369 |
| Shandong Vheal Group Co., Ltd | C365 |
| Shandong Wanda Boto Tyre Co., Ltd | C366 |
| Shandong Wosen Rubber Co., Ltd | C367 |
| Shandong Yongfeng Tyres Co., Ltd | C368 |
| Shandong Yongsheng Rubber Group Co., Ltd | C369 |
| Shandong Yongtai Group Co., Ltd | C370 |
| Shanghai Huayi Group Corp Ltd | C371 |
| Shengtai Group Co., Ltd | C372 |
| Toyo Tire (Zhucheng) Co., Ltd | C374 |
| Triangle Tyre Co., Ltd | C375 |
| Weifang Goldshield Tire Co., Ltd | C376 |
| Weifang Shunfuchang Rubber and Plastic Products Co., Ltd | C377 |
| Xuzhou Armour Rubber Company Ltd | C378 |
Annex 2: Overseas exporter subject to £47.936 duty amount
| Overseas exporter Additional | TAP code |
|---|---|
| Briway Tire Co., Ltd | C337 |
| Goodyear Dalian Tire Co., Ltd | C339 |
| Shandong Hawk International Rubber Industry Co., Ltd | C356 |
| Sichuan Kalevei Technology Co., Ltd | C373 |
| Zhongce Rubber Group Co., Ltd | C379 |
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.