Taxation notice 2020/12: anti

Published 31 December 2020

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This publication is available at https://www.gov.uk/government/publications/trade-remedies-notices-anti-dumping-duty-on-hot-rolled-steel-plate-and-sheet-from-china/taxation-notice-202012-anti-dumping-duty-on-certain-heavy-plate-of-non-alloy-or-other-alloy-steel-products-originating-in-the-peoples-republic-of-c

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

This notice gives effect to the EU trade remedies measure specified in Notice of Determination 2020/12: anti-dumping duty on certain heavy plate of non-alloy or other alloy steel products originating in the People's Republic of China.

The additional amount of import duty (‘the anti-dumping 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.

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.

The duty specified in Table 1 applies to goods described, or imported under a commodity code specified, below.

Flat products of non-alloy or alloy steel (excluding stainless steel, silicon-electrical steel, tool steel and high-speed steel), hot-rolled, not clad, plated or coated, not in coils, of a thickness exceeding 10mm and of a width of 600mm or more or of a thickness of 4.75mm or more but not exceeding 10mm and of a width of 2.05m or more.

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

The duty applies until either:

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.

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 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.

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