Notice

Trade Remedies Notice 2024/01: registration of imports on certain excavators originating from China

Published 6 March 2024

This public notice was originally published on 6 March 2024 with effect from 7 March 2024.

This public notice was published by the Secretary of State under Schedule 4, Paragraph 29 of the Taxation (Cross Border Trade) Act 2018.

This public notice instructs HM Revenue & Customs (HMRC) to register the importation of certain excavators (the “goods” it relates to are described under the heading “goods subject to registration” below) originating in China.

Registration of the goods

This public notice gives effect to the Secretary of State’s decision to accept the Trade Remedies Authority’s (TRA’s) request to record the imports of the goods to facilitate an investigation into the importation of certain excavators from China. From 7 March, HMRC will begin registering imports of the goods.

Under regulation 91 and 92 of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019, when a definitive remedy is implemented, duties may be payable up to 90 days preceding the implementation of a provisional measure. The level of duties charged will be determined by the definitive remedy that is implemented.

To allow HMRC to accurately register imports of the goods, all importers of the goods falling under the relevant commodity code that are excluded from registration are required to provide a valid commercial invoice which includes a declaration as set out below.

Goods subject to registration

The goods that will be registered are as follows:

• self-propelled track-laying (i.e., tracked) excavators with a 360° revolving superstructure and with an operating weight of 11,000 kg (11 tonnes) or above

UK Global Tariff commodity codes subject to registration

The goods concerned are imported under the following commodity codes:

• 8429521000

Excluded goods description

The goods imported under the same commodity code that are excluded from registration and the anti-dumping investigations are as follows:

• self-propelled track-laying excavators with a 360° revolving superstructure with an operating weight of below 11,000 kg (11 tonnes)

UK Global Tariff commodity codes subject to additional codes.	Additional code (excavators with an operating weight of below 11,000 kg)	Additional code (excavators with an operating weight of 11,000 kg and above)
8429521000	8A28	8A29

Declaration required in order to register imports of the goods

To allow for HMRC to register the importation of the goods accurately and to ensure that future duties are charged accurately if a trade remedy is implemented, a valid commercial invoice with the following declaration must be presented to HMRC on importation of the goods falling under the relevant commodity code that are excluded from registration.

If an invoice is not presented, or the declaration is not made, should a trade remedy be implemented, the maximum duty amount will be applicable to imports of these goods, even if the product is out of scope of the trade remedy.

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] in [country]. I confirm that the [goods] sold for export have an operating weight [below 11,000kg][additional code]. I declare that the information provided in this invoice is complete and correct.

Date:

Signature:

Name (printed):”

Imposition date

This public notice takes effect, and the registration of the goods applies, from 7 March 2024.

Expiration date

The goods will continue to be registered until:

• the Secretary of State publishes a public notice to stop registering the goods