Taxation notice 2020/31: anti-dumping duty on certain aluminium foil in rolls originating in the People's Republic of China
Published 31 December 2020
© Crown copyright 2020
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/trade-remedies-notices-anti-dumping-duty-on-aluminium-foil-from-china/taxation-notice-202031-anti-dumping-duty-on-certain-aluminium-foil-in-rolls-originating-in-the-peoples-republic-of-china
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 2020/31: Anti-dumping duty on aluminium foil in rolls originating in the People’s Republic of China.
Duty amount and additional TAP codes
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.
Table 1: Duty amount and additional TAP codes
| Overseas exporter | Duty amount | Additional TAP code |
|---|---|---|
| CeDo (Shanghai) Ltd, Shanghai | 14.2% | B299 |
| Ningbo Times Aluminium Foil Technology Co. Ltd, Ningbo | 15.6% | B300 |
| Overseas exporter specified in Annex 1 | 14.6% | (per Annex 1) |
| All other overseas exporters (residual amount) | 35.6% | 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
Aluminium foil of a thickness of 0.007mm or more but less than 0.021mm, not backed, not further worked than rolled but whether or not embossed, in low weight rolls of a weight not exceeding 10kg.
Commodity codes
- 76 07 11 11 11
- 76 07 19 10 11
- 76 07 19 10 19
- 76 07 11 11 19
Imposition date
This notice takes effect, and the duty applies, on replacement of EU trade duty.
Expiry date
The duty applies until either a. 6 June 2024; 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 14.6% duty amount
| Overseas exporter | Location | Additional TAP code |
|---|---|---|
| Able Packaging Co., Ltd | Shanghai | B302 |
| Guangzhou Chuanlong Aluminium Foil Product Co., Ltd | Guangzhou | B303 |
| Ningbo Ashburn Aluminium Foil Products Co., Ltd | Yuyao | B304 |
| Ningbo Favored Commodity Co., Ltd | Yuyao | B301 |
| Shanghai Blue Diamond Aluminium Foil Manufacturing Co., Ltd | Shanghai | B305 |
| Weifang Quanxin Aluminum Foil Co., Ltd | Linqu | B306 |
| Yuyao Caelurn Aluminium Foil Products Co., Ltd | Yuyao | B310 |
| Zhengzhou Zhuoshi Tech Co., Ltd | Zhengzhou | B307 |
| Zhuozhou Haoyuan Foil Industry Co., Ltd | Zhuozhou | B308 |
| Zibo Hengzhou Aluminium Plastic Packing Material Co., Ltd | Zibo | B309 |
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.