Notice

Trade remedies notice 2023/18: definitive countervailing duty on ironing boards originating from Turkey

Updated 7 September 2023

This public notice takes effect from 8 September 2023.

This public notice is published by the Secretary of State under s.13(2) and paragraph 20 of Schedule 4 of the Act 2018 (“the Act”).

This public notice gives effect to the Secretary of State’s decision to accept the Trade Remedies Authority’s (“TRA”) final recommendation to apply a definitive countervailing duty on ironing boards originating from Turkey. The TRA has concluded that the Goods imported into UK from Turkey are being subsidised and have caused or are causing injury to UK industry.

The TRA’s recommendation was:

• to apply a definitive measure in relation to the specified Goods originating from Turkey
• to apply rates of the final countervailing duty on the Goods from the companies specified in Annex 1 of this notice

All importers of the Goods from the date of the provisional measure entering into force to the date of effect of this public notice, will be able to claim a reimbursement where applicable. Conditions to meet this are in the “Reimbursement” section.

For further detail on the provisional measures, please see taxation notice 2023/05.

Goods description

The public notice relates to ironing boards originating from Turkey and exported to the UK, which are:

• made from iron or steel, whether or not free-standing, with or without a steam-soaking and/or heating top and/or blowing top, including sleeve boards, and essential parts thereof, that is the legs, the top and the iron rest (“Goods”)

Goods subject to the definitive countervailing amount

The definitive countervailing duty rates specified in Annex 1 apply to the Goods as described or imported under a commodity code specified in the table below titled “UK Global Tariff commodity codes subject to the countervailing duty”.

UK Global Tariff (UKGT) commodity codes subject to the countervailing duty

• 7323 93 00 10
• 7323 99 00 10
• 8516 79 70 10
• 8516 90 00 51

Provisional measures and reimbursement

The provisional measures will be collected at the definitive duty rate of 4.02%. Importers should read the guidance to apply for a reimbursement of the difference between the provisional and definitive duty rates, where relevant.

Imposition date

This public notice takes effect, and the definitive countervailing amount applies, from 8 September 2023.

Annex 1: duty rates for overseas exporters

A rate of countervailing duty rate of 4.02% will apply to imports of the Goods from Turkish companies.

Foreign country	Overseas exporter	Duty rate	Additional code
Turkey	Milenyum Metal Diş Ticaret Ve Sanayi A.Ş.	4.02%	8B04
Turkey	3M Plastik Ve Metal Diş Ticaret Ve Sanayi A.Ş.	4.02%	8B04
Turkey	All other overseas exporters (residual rate)	4.02%	8B05

Declaration required to qualify for duty amount

In order to qualify for the duty rate applicable to Goods produced by an overseas exporter specified in Annex 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 rate is the duty rate applicable to the Goods.

Annex 2: declaration required to qualify for specified overseas exporter duty rate

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):”

Investigation AS0020: Countervailing measures to be applied on ironing boards imported into the United Kingdom (UK) from the Republic of Turkey (Turkey).

On 7 April 2022, the TRA initiated an investigation into an allegation of subsidised Goods being imported into the UK, following an application from a UK producer (notice of initiation AS0020).

Summary of the investigation

The TRA conducted the new investigation in accordance with paragraph 8(3) of Schedule 4 to the Act. The TRA considered whether the Goods concerned are subsidised, and whether they have caused or is causing injury to the UK industry. With reference to paragraphs 11(5), 11(6)(a) and 17(4) of Schedule 4 to the Act, the TRA determined that the Goods concerned imported into the UK have been or are subsidised and the importation of the subsidised Goods has caused injury to the UK industry.

Further information on the investigation can be found on the TRA’s public file.

Recommendation of the TRA

The TRA recommended that the definitive measures should apply to imports of the Goods Concerned from 26 May 2023. The definitive measure applies for a period of five years from the day after publication of this taxation notice, plus the period from 26 May 2023 until the date of publication of this notice. The TRA made the recommendation in accordance with paragraph 17 and 19 of Schedule 4 to the Act and regulation 92 of the Regulations.