Taxation notice 2020/02: countervailing duty on certain rainbow trout originating in Turkey
Updated 30 November 2021
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This publication is available at https://www.gov.uk/government/publications/trade-remedies-notices-countervailing-duty-on-rainbow-trout-from-turkey/taxation-notice-202002-countervailing-duty-on-certain-rainbow-trout-originating-in-turkey
This notice was originally published on 31 December 2020.
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 2020/02: Countervailing duty on certain rainbow trout originating in Turkey.
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 Turkey is specified in Table 1.
Table 1: Duty amount and additional TAP codes
| Overseas exporter | Duty amount | Additional TAP codes |
|---|---|---|
| BAFA Su Ürünleri Yavru Üretim Merkezi Sanayi Ticaret AŞ | 1.5% | B965 |
| Özpekler İnşaat Taahhüd Dayanıklı Tüketim Malları Su Ürünleri Sanayi ve Ticaret Limited Şirketi | 6.7% | B966 |
| Ternaeben Gida ve Su Ürünleri Ithalat ve Ihracat Sanayi Ticaret AŞ | 8.0% | B967 |
| Overseas exporter specified in Annex 1 | 6.9% | (per Annex 1) |
| Overseas exporter specified in Annex 2 | 7.6% | (per Annex 2) |
| All other overseas exporters (residual amount) | 9.5% | 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 3.
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:
Rainbow trout (Oncorhynchus mykiss):
- live weighing 1.2kg or less each
- fresh, chilled, frozen or smoked: in the form of whole fish (with heads on), whether or not gilled, whether or not gutted, weighing 1.2kg or less each
- with heads off, whether or not gilled, whether or not gutted, weighing 1kg or less each in the form of fillets weighing 400g or less each
| Commodity codes |
|---|
| 03 01 91 90 11 |
| 03 03 14 90 11 |
| 03 04 82 90 10 |
| 03 02 11 80 11 |
| 03 04 42 90 10 |
| 03 05 43 00 11 |
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, initiated on 4 March 2020, 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 6.9% duty amount
| Overseas exporter | Additional TAP code |
|---|---|
| Akyol Su Ürn.Ürt.Taş.Kom.İth.İhr.Paz.San. ve Tic. Ltd Ști | B964 |
| Asya Söğüt Su Ürünleri Üretim Dahili Paz.ve İhr. Ltd Ști | B964 |
| GMS Su Ürünleri Üretim İth. Paz. San. ve Tic. Ltd Ști | B964 |
| Gümüşdoga Su Ürünleri Üretim Ihracat Ithalat AŞ | B964 |
| Gümüş-Yel Su Ürünleri üretim İhracat ve İthalat Ltd Ști | B964 |
| Hakan Komandit Şirketi | B964 |
| İskele Su Ürünleri Hayv.Gida Tur.Inş.Paz.Ihr.Ltd Ști | B964 |
| Karaköy Su Ürünleri Üretim Paz.Tic.İhr. ve İth.Ltd Ști | B964 |
| Özgü Su Ürün. Üret. Taş. Komis. İth. İhr. Paz. San. ve Tic. Ltd Şti | B964 |
Annex 2: Overseas exporters subject to 7.6% duty amount
| Overseas exporter | Additional TAP code |
|---|---|
| Ada Su Ürünleri Turizm İnşaat ve Ticaret Ltd. Şti | B969 |
| Ahmet Aydeniz Gıda San. ve Tic. A.Ş. | B970 |
| Alba Lojistik İhracat İthalat Ltd. Şti | B971 |
| Alba Su Ürünleri A.Ş. | B972 |
| Alfam Su Ürünleri A.Ş. | B973 |
| Alima Su Ürünleri ve Gida San. Tic. A.Ş. | B974 |
| Alka Su Ürünleri A.Ş. | B975 |
| Azer Altin Su Ürünleri | B976 |
| Bağcı Balık Gıda ve Enerji Üretimi San ve Tic. A.Ş. | B977 |
| Çamlı Yem Besicilik Sanayii ve Ticaret A.Ş. | B978 |
| Çirçir Su Ürünleri Ltd. Şti | B979 |
| Fishark Su Ürünleri Üretim Sanayi ve Ticaret A.Ş. (formerly Penta Su Ürünleri Üretim ve Sanayi Tic. A.Ş.) | B985 |
| Ipaş Su Ürünleri A.Ş. | B980 |
| Kemal Balıkçılık Ihr. Ltd. Şti | B981 |
| Lezita Balik A.Ş. (formerly Abalıoğlu Yem-Soya ve Tekstil San. A.Ș.) | B968 |
| Liman Entegre Balıkçılık San ve Tic. Ltd. Şti | B982 |
| Miray Su Ürünleri | B983 |
| Önder Su Ürünleri San. ve Tic. Ltd. Şti | B984 |
| Tai Su Ürünleri Ltd. Şti | B986 |
| TSM Deniz Ürünleri San. Tic. A.Ş. | B987 |
| Ugurlu Balık A.Ş. | B988 |
| Yaşar Dış Tic. A.Ş. | B989 |
Annex 3: 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.