Notice

Taxation notice 2020/25: countervailing duty on electric bicycles originating in the People's Republic of China

Updated 29 November 2022

This notice is published under regulation 96A(1) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.

This notice was originally published on 31 December 2020.

It was updated on 29 November 2022 to reflect the TRA’s recommendation as set out in the new exporter review of anti-dumping duties on electric bicycles originating in the People’s Republic of China

Transition of EU trade remedies measure

This notice gives effect to the EU trade remedies measure specified in Notice of Determination 2020/25: Countervailing duty on electric bicycles 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 Additional TAP code
Bodo Vehicle Group Co., Ltd 15.1% C382
Giant Electric Vehicle (Kunshan) Co., Ltd 3.9% C383
Jinhua Vision Industry Co., Ltd 8.5% C384
Suzhou Rununion Motivity Co., Ltd 17.2% C385
Yadea Technology Group Co., Ltd 10.7% C463
Yongkang Hulong Electric Vehicle Co., Ltd 8.5% C384
Overseas exporter specified in Annex 1 9.2% (per Annex 1)
Overseas exporter specified in Annex 2 17.2% (per Annex 2)
All other overseas exporters (residual amount) 17.2% 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

Cycles, with pedal assistance, with an auxiliary electric motor.

Commodity codes
87 11 60 10 00 87 11 60 90 10

Imposition date

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

Expiry date

The duty applies until either a. 19 January 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 1: Overseas exporters subject to 9.2% duty amount

Overseas exporter Location Additional TAP code
Acetrikes Bicycles (Taicang) Co., Ltd Jiangsu C386
Active Cycles Co., Ltd Jiangsu C387
Aigeni Technology Co., Ltd Jiangsu C388
Alco Electronics (Dongguan) Limited Guangdong C390
Changzhou Airwheel Technology Co., Ltd Jiangsu C392
Changzhou Bisek Cycle Co., Ltd Jiangsu C393
Changzhou Fujiang Vehicle Co. Ltd Jiangsu C484
Changzhou Rich Vehicle Technology Co. Ltd Jiangsu C395
Changzhou Steamoon Intelligent Technology Co. Ltd Jiangsu C398
Changzhou Sobowo Vehicle Co., Ltd Jiangsu C397
Cycleman E-Vehicle Co., Ltd Jiangsu C400
Dongguan Benling Vehicle Technology Co. Ltd Guangdong C401
Dongguan Honglin Industrial Co. Ltd Guangdong C402
Easy Electricity Technology Co., Ltd Hebei C451
Foshan Lano Bike Co., Ltd Guangdong C405
Foshan Zenith Sports Co., Ltd Guangdong C406
Guangzhou Symbol Bicycle Co., Ltd Guangdong C410
Hangzhou Fanzhou Technology Co., Ltd Zhejiang C411
Jiangsu Imi Electric Vehicle Technology Co., Ltd Jiangsu C415
Jiangsu Lvneng Electrical Bicycle Technology Co., Ltd Jiangsu C416
Jiangsu Stareyes Bicycle Industrial Co., Ltd Jiangsu C417
Jiaxing Onway Ev Tech Co., Ltd Zhejiang C418
Jinhua Enjoycare Motive Technology Co., Ltd Zhejiang C419
Jinhua Feirui Vehicle Co., Ltd Zhejiang C420
Jinhua Jobo Technology Co., Ltd Zhejiang C421
Jinhua Lvbao Vehicles Co. Ltd Zhejiang C486
Jinhua Otmar Technology Co. Ltd Zhejiang 8A10
Jinhua Seno Technology Co. Ltd Zhejang 8A11
Jinhua Suntide Vehicle Co., Ltd Zhejiang C422
Jinhua Zodin E-Vehicle Co., Ltd Zhejiang C424
Kenstone Metal (Kunshan) Co., Ltd Jiangsu C425
Komda Industrial (Dongguan) Co., Ltd Guangdong C426
Kunshan Sevenone Cycle Co., Ltd Jiangsu C427
Melton Industrial (Dong Guan) Co., Ltd Guangdong C402
Nantong Tianyuan Automatic Vehicle Co., Ltd Jiangsu C429
Ningbo Bestar Co., Ltd Zhejiang C430
Ningbo Lvkang Vehicle Co., Ltd Zhejiang C431
Ningbo Nanyang Vehicle Co., Ltd Zhejiang C432
Ningbo Oner Bike Co., Ltd Zhejiang C433
Ningbo Roadsan New Energy Technology Co., Ltd Zhejiang C435
Ningbo Zixin Bicycle Industry Co., Ltd Zhejiang C437
Pronordic E-Bikes Limited Company Jiangsu C438
Shenzhen Shenling Car Co., Ltd Guangdong C442
Sino Lithium (Suzhou) Electric Technology Co., Ltd Jiangsu C443
Skyland Sport Tech Co., Ltd Tianjin C444
Suzhou Guoxin Group Fengyuan Imp & Exp. Co., Ltd Jiangsu C446
Suzhou Leisger Vehicle Co. Ltd Jiangsu C487
Tianjin Luodeshengda Bicycle Co., Ltd Tianjin C449
Tianjin Upland Bicycle Co., Ltd Tianjin C450
Ubchoice Co., Ltd Guangdong C452
Wettsen Corporation Shandong C454
Wuxi Shengda Bicycles Co., Ltd Jiangsu C458
Wuxi Shengda Vehicle Technology Co., Ltd Jiangsu C458
Wuxi United Mobility Technology Inc Jiangsu C459
Xiangjin (Tianjin) Cycle Co., Ltd Tianjin C462
Yong Qi (China) Bicycles Industrial Corp Jiangsu C464
Yongkang Juxiang Vehicle Co, Ltd Zhejiang C466
Yongkang Lohas Vehicle Co., Ltd Zhejiang C467
Yongkang Mars Vehicle Co., Ltd Zhejiang C468
Zhejiang Apollo Motorcycle Manufacturer Co., Ltd Zhejiang C469
Zhejiang Baoguilai Vehicle Co., Ltd Zhejiang C470
Zhejiang Goccia Electric Technology Co., Ltd Zhejiang C472
Zhejiang Hangpai Electric Vehicle Co. Ltd Zhejiang C488
Zhejiang Jsl Vehicle Co., Ltd Zhejiang C473
Zhejiang Kaiyi New Material Technology Co., Ltd Zhejiang C474
Zhejiang Lianmei Industrial Co., Ltd Zhejiang C475
Zhejiang Tuer Vehicle Industry Co., Ltd Zhejiang C477
Zhejiang Xingyue Electric Vehicle Co., Ltd Zhejiang C478
Zhejiang Xingyue Overfly Electric Vehicle Co., Ltd Zhejiang C478
Zhejiang Xingyue Vehicle Co., Ltd Zhejiang C478
Zhongxin Power (Tianjin) Bicycle Co., Ltd Tianjin C480

Annex 2: Overseas exporters subject to 17.2% duty amount

Overseas exporter Location Additional TAP code
Aima Technology Group Co., Ltd Tianjin C389
Beijing Tsinova Technology Co., Ltd Beijing C391
Changzhou Hj Pedal Co., Ltd Jiangsu C394
Changzhou Ristar Cycle Co., Ltd Jiangsu C396
Cutting Edge Power Vehicle Int’l TJ Co., Ltd Tianjin C399
Eco International Elebike Co., Ltd Jiangsu C403
Everestt International Industries Ltd Jiangsu C404
Geoby Advance Technology Co., Ltd Jiangsu C407
Guangdong Commercial Trading Imp. & Exp. Corp., Ltd Guangdong C408
Guangdong Shunde Junhao Technology Development Co., Ltd Guangdong C409
Hangzhou Morakot E-Bike Manufacture Co., Ltd Zhejiang C412
Hangzhou TOP Mechanical And Electrical Technology, Co. Ltd Zhejiang C413
Hua Chin Bicycle & Fitness (H.Z.) Co., Ltd Guangdong C414
Jinhua Yifei Electric Science And Technology Co., Ltd Zhejiang C423
Nanjing Jincheng Machinery Co., Ltd Jiangsu C428
Ningbo Pugonying Vehicle Technology Co., Ltd Zhejiang C434
Ningbo Shenchima Vehicle Industry Co., Ltd Zhejiang C436
Shandong Eco Friendly Technology Co., Ltd Shandong C439
Shanghai Promising Int’l Trade & Logistics Co., Ltd Shanghai C440
Shenzhen SanDin Cycle Co., Ltd Guangdong C441
Suzhou Dynavolt Intelligent Vehicle Technology Co., Ltd Jiangsu C445
Suzhou Joydeer E-Bicycle Co., Ltd Jiangsu C447
Taioku Manufacturing (Jiangsu) Co., Ltd Jiangsu C448
Universal Cycle Corporation (Guangzhou) Co., Ltd Guangdong C453
Wuxi Bashan E-Vehicle Co., Ltd Jiangsu C455
Wuxi Merry Ebike Co., Ltd Jiangsu C456
Wuxi METUO Vehicle Co., Ltd Jiangsu C457
Wuyi Simino Industry & Trade Co., Ltd Zhejiang C460
Wuyi Yuema Leisure Articles Co., Ltd Zhejiang C461
Yongkang Aijiu Industry & Trade Co., Ltd Zhejiang C465
Zhejiang Enze Vehicle Co., Ltd Zhejiang C471
Zhejiang Luyuan Electric Vehicle Co., Ltd Zhejiang C476
Zhongshan Qiangli Electronics Factory Guangdong C479

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.