SPE16610 - Bicycle parts: scope of relief

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Taxation notice 2020/34: Anti-dumping duty on bicycles and certain bicycle parts originating in the People’s Republic of China (including bicycles consigned from Cambodia, Indonesia, Malaysia, Pakistan, the Philippines, Sri Lanka and Tunisia) exempted certain imports of bicycle parts originating in the Peoples Republic of China from Anti- Dumping Duty (ADD).

Certain listed parties are exempt from paying ADD on the imports of bicycle parts. Taxation notice 2020/34 also provides for exemption of ADD where the parts are declared for free circulation by a person other than an exempted party, provided they are imported under an Authorised Use authorisation and:

• are delivered to an exempted party (Taxation notice 2020/34) or
• are delivered to another holder of an authorisation for final delivery to an exempted party (Taxation notice 2020/34) , or
• on a monthly basis less than 300 units per type of essential bicycle parts were declared for free circulation or delivered to the Authorised Use authorised trader. The relief is for the importation of parts. They do not have to be assembled into complete bicycles in order to obtain relief.

Customs Duty and import VAT are not relieved or reduced under this exemption and are payable at the time of importation.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.