Taxation notice 2020/16: countervailing duty on certain stainless steel bars and rods originating in India
Updated 15 June 2023
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This notice was originally published on 31 December 2020 and was superseded by Trade remedies notice 2023/07 on 16 June 2023.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 2020/16: countervailing duty on stainless steel bars (certain) originating in India.
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 India is specified in Table 1.
Table 1: duty amount and additional TAP codes
| Overseas exporter | Duty amount | Additional TAP code |
|---|---|---|
| Chandan Steel Ltd, Mumbai | 3.4% | B002 |
| Hindustan Inox Ltd, Mumbai | 3.3% | B003 |
| Precision Metals, Mumbai | 3.3% | B003 |
| Sieves Manufacturer India Pvt. Ltd, Mumbai | 3.3% | B003 |
| Venus Wire Industries Pvt. Ltd, Mumbai | 3.3% | B003 |
| Viraj Profiles Limited, Palghar, Maharashtra and Mumbai, Maharashtra | Nil | B004 |
| Overseas exporter specified in Annex 1 | 4% | {per Annex 1) |
| All other overseas exporters (residual amount) | 4% | B999 |
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
Stainless steel bars and rods, not further worked than cold-formed or cold-finished, other than bars and rods of circular cross-section of a diameter of 80 mm or more.
Commodity codes
- 72 22 20 21 00
- 72 22 20 29 00
- 72 22 20 31 00
- 72 22 20 39 00
- 72 22 20 81 00
- 72 22 20 89 00
Imposition date
This notice takes effect, and the duty applies, on replacement of EU trade duty.
Expiry date
The duty applies until either: a 29 June 2022; 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 4% duty amount
| Overseas exporter | Location | Additional TAP code |
|---|---|---|
| Ambica Steel Ltd | New Delhi | B005 |
| Bhansali Bright Bars Pvt. Ltd | Navi Mumbai | B005 |
| Chase Bright Steel Ltd | Navi Mumbai | B005 |
| D.H. Exports Pvt. Ltd | Mumbai | B005 |
| Facor Steels Ltd | Nagpur | B005 |
| Global Smelters Ltd | Kanpur | B005 |
| Indian Steel Works Ltd | Navi Mumbai | B005 |
| Jyoti Steel Industries Ltd | Mumbai | B005 |
| Laxcon Steels Ltd | Ahmedabad | B005 |
| Meltroll Engineering Pvt. Ltd | Mumbai | B005 |
| Mukand Ltd | Thane | B005 |
| Nevatia Steel & Alloys Pvt. Ltd | Mumbai | B005 |
| Panchmahal Steel Ltd | Kalol | B005 |
| Raajratna Metal Industries Ltd | Ahmedabad | B005 |
| Rimjhim Ispat Ltd | Kanpur | B005 |
| Sindia Steels Ltd | Mumbai | B005 |
| SKM Steels Ltd | Mumbai | B005 |
| Parekh Bright Bars Pvt. Ltd | Thane | B005 |
| Shah Alloys Ltd | Gandhinagar | B005 |
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