Guidance

Lightweight thermal paper imported from Korea (Anti-Dumping Duty 2198)

Updated 7 June 2018

Imposing definitive Anti-Dumping Duty on imports of certain lightweight thermal paper, originating in the Republic of Korea.

The duty is imposed by Implementing Regulation No. 2017/763, Official Journal ref. L114 on imports of lightweight thermal paper (LWTP) weighing 65 grams per square metre or less, in rolls of a width of 20 centimetres (cm) or more, a weight of the roll (including the paper) of 50 kilograms or more and a diameter of the roll (including the paper) of 40cm or more (‘jumbo rolls’), with or without a base coat on one or both sides, coated with thermo-sensitive substance on one or both sides and with or without a top coat, originating in Republic of Korea, with effect from 4 May 2017.

The product is classified within the following commodity codes:

4809 9000 10
4811 9000 10
4816 9000 10
4823 9085 20

The rate of the definitive Anti-Dumping Duty applicable to the net, free-at-Union-frontier price, before duty, on the product concerned shall be 104.46 euros per tonne net.

The amounts secured by way of provisional duty shall be definitively collected. The amounts secured in excess of the rate of duty shall be released.

Repayment of secured provisional Anti-Dumping Duty

Traders (including Customs Freight Simplified Procedure (CFSP)) who are entitled to repayments of secured Anti-Dumping Duty in excess of the definitive rates are now required to submit claims to the NIDAC.

HM Revenue & Customs
NIDAC
1st Floor West, Ralli Quays
3 Stanley Street
Salford
M60 9HL

Claims must include a copy of the original import declaration and commercial documents such as invoices and transport documents. Where traders have claimed a company specific rate of duty, they must provide documentation to support this claim.

In order to receive your repayment quicker and more securely, include your bank details with your claim so that we can send your money directly to your bank account.

Security will be held for 4 months from the definitive ruling date. After this time claims will need to be submitted to the National Duty Repayment Centre using form C285.

Please see regulation Commission Implementing Regulation (EU) 2017/763.

Customs Handling of Import and Export Freight (CHIEF) has been updated. The printed Tariff will be updated in the July amendment.

This information should be displayed to the public upon receipt.

Read the HMRC Charter to find out what you can expect from HMRC and what HMRC expects from you.