Taxation notice 2020/08: countervailing duty on certain filament glass fibre products originating in the People’s Republic of China
Updated 13 February 2023
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This notice was originally published on 31 December 2020 and was superseded by Trade remedies notice 2023/02 on 31 January 2023.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 2020/08: Countervailing duty on certain filament glass fibre products 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 codes |
|---|---|---|
| Changzhou New Changhai Fiberglass Co., Ltd | 4.9% | A983 |
| Changzhou Tianma Group Co., Ltd | 4.9% | A983 |
| Chongqing Polycomp International Corporation | 9.7% | B991 |
| Jiangsu Changhai Composite Materials Holding Co., Ltd | 4.9% | A983 |
| Jushi Group Chengdu Co., Ltd | 10.3% | B990 |
| Jushi Group Co., Ltd | 10.3% | B990 |
| Jushi Group Jiujiang Co., Ltd | 10.3% | B990 |
| Overseas exporters specified in Annex 1 | 10.2% | (per Annex 1) |
| All other overseas exporters (residual amount) | 10.3% | 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
The duty specified in Table 1 applies to goods described, or imported under a commodity code specified, below.
| Goods description |
|---|
| Chopped glass fibre strands, of a length of not more than 50 mm; glass fibre rovings, excluding glass fibre rovings which are impregnated and coated and have a loss on ignition of more than 3% (as determined by the ISO Standard 1887); mats made of glass fibre filaments, excluding mats of glass wool. |
| Commodity codes | ||
|---|---|---|
| 70 19 11 00 00 | 70 19 12 00 25 | 70 19 12 00 39 |
| 70 19 12 00 22 | 70 19 12 00 26 | 70 19 14 00 |
| 70 19 15 00 |
Imposition date
This notice takes effect, and the duty applies, on replacement of EU trade duty.
Expiry date
The duty applies until either: 30 days after replacement of EU trade duty (if the duty is revoked following transition review); 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 10.2% duty amount
| Overseas exporter | Additional TAP codes |
|---|---|
| Changshu Dongyu Insulated Compound Materials Co., Ltd | B995 |
| Glasstex Fiberglass Materials Corp. | B996 |
| PPG Sinoma Jinjing Fiber Glass Company Ltd | B992 |
| Taishan Fiberglass Inc | B992 |
| Xingtai Jinniu Fiberglass Co., Ltd | B993 |
| Weiyuan Huayuan Composite Material Co., Ltd | B994 |
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.