Notice

Taxation Notice 2020/23: countervailing duty on certain pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries and with a load index exceeding 121 originating in the People's Republic of China

Published 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 the Notice of Determination 2020/23: Countervailing duty on certain pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries and with a load index exceeding 121 originating in the People’s Republic of China.

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 the People’s Republic of China is specified in Table 1.

Table 1: Duty amount and additional TAP codes

Overseas exporter Duty amount GBP (£) per tyre Additional TAP code
Aeolus Tyre Co., Ltd 41.065 C333
Aeolus Tyre (Taiyuan) Co., Ltd 41.065 C333
Chongqing Hankook Tire Co., Ltd 3.138 C334
Giti Tire (Anhui) Company Ltd 9.264 C332
Giti Tire (Fujian) Company, Ltd 9.264 C332
Giti Tire (Hualin) Company Ltd 9.264 C332
Giti Tire (Yinchuan) Company Ltd 9.264 C332
Guangrao Xinhongyuan Tyre Co., Ltd 47.936 C331
Jiangsu Hankook Tire Co., Ltd 3.138 C334
Qingdao Yellow Sea Rubber Co., Ltd 41.065 C333
Pirelli Tyre Co, Ltd 41.065 C333
Xingyuan Tire Group Ltd, Co 47.936 C331
Overseas exporter specified in Annex 1 23.173 (per Annex 1)
Overseas exporter specified in Annex 2 47.936 (per Annex 2)
All other overseas exporters (residual rate) 47.936 C999

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

Pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121.

Commodity codes
40 11 20 90 00
40 12 12 00 10

Imposition date

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

Expiry date

The duty applies until either:

  • 13 November 2023; 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 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 exporter subject to £23.173 duty amount

Overseas exporter Additional TAP code
Bayi Rubber Co. Ltd C335
Bridgestone (Huizhou) Tire Co., Ltd C336
Chaoyang Long March Tyre Co., Ltd C338
Double Coin Group (Jiang Su) Tyre Co., Ltd C371
Guizhou Tyre Co., Ltd C340
Jiangsu General Science Technology Co., Ltd C341
Megalith Industrial Group Co., Ltd C342
Michelin Shenyang Tire Co., Ltd C343
Nanjing Kumho Tire Co., Ltd C344
Ningxia Shenzhou Tire Co., Ltd C345
Prinx Chengshan (Shandong) Tire Co., Ltd C346
Qingdao Doublestar Tire Industrial Co., Ltd C347
Qingdao Fudong Tyre Co., Ltd C348
Qingdao Hairunsen Tyre Co., Ltd C349
Quindao GRT Rubber Co., Ltd C350
Sailun Group Ltd (formerly Sailun Jinyu Group Co., Ltd) C351
Shaanxi Yanchang Petroleum Group Rubber Co., Ltd C352
Shandong Kaixuan Rubber Co., Ltd C353
Shandong Changfeng Tyres Co., Ltd C354
Shandong Haohua Tire Co., Ltd C355
Shandong Hengfeng Rubber & Plastic Co., Ltd C357
Shandong Hengyu Science & Technology Co., Ltd C358
Shandong Homerun Tires Co., Ltd C359
Shandong Huasheng Rubber Co., Ltd C360
Shandong Hugerubber Co., Ltd C361
Shandong Jinyu Tire Co., Ltd C362
Shandong Linglong Tyre Co., Ltd C363
Shandong Mirage Tyres Co., Ltd C364
Shandong Santai Rubber Co., Ltd C369
Shandong Vheal Group Co., Ltd C365
Shandong Wanda Boto Tyre Co., Ltd C366
Shandong Wosen Rubber Co., Ltd C367
Shandong Yongfeng Tyres Co., Ltd C368
Shandong Yongsheng Rubber Group Co., Ltd C369
Shandong Yongtai Group Co., Ltd C370
Shanghai Huayi Group Corp Ltd C371
Shengtai Group Co., Ltd C372
Toyo Tire (Zhucheng) Co., Ltd C374
Triangle Tyre Co., Ltd C375
Weifang Goldshield Tire Co., Ltd C376
Weifang Shunfuchang Rubber and Plastic Products Co., Ltd C377
Xuzhou Armour Rubber Company Ltd C378

Annex 2: Overseas exporter subject to £47.936 duty amount

Overseas exporter Additional TAP code
Briway Tire Co., Ltd C337
Goodyear Dalian Tire Co., Ltd C339
Shandong Hawk International Rubber Industry Co., Ltd C356
Sichuan Kalevei Technology Co., Ltd C373
Zhongce Rubber Group Co., Ltd C379

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.