Taxation notice 2020/34: Anti-dumping duty on bicycles and certain bicycle parts originating in the People’s Republic of China (including bicycles consigned from Cambodia, Indonesia, Malaysia, Pakistan, the Philippines, Sri Lanka and Tunisia)
Updated 25 March 2024
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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 2020/34: Anti-dumping duty on bicycles and certain bicycle parts originating in the People’s Republic of China (including bicycles consigned from Cambodia, Indonesia, Malaysia, Pakistan, the Philippines, Sri Lanka and Tunisia).
Duty amount and additional TAP codes
Category 1 goods (bicycles)
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 category 1 goods (described below) originating in the People’s Republic of China, including consignments from, whether or not declared as originating in, Cambodia, Indonesia, Malaysia, Pakistan, the Philippines, Sri Lanka or Tunisia, is specified in Table 1.
Table 1: duty amount and additional TAP codes for category 1 goods
| Foreign country or territory | Overseas exporter | Duty amount | Additional TAP code |
|---|---|---|---|
| Cambodia | All overseas exporters (except those specified in Table 3) | 48.5% | B999 |
| People’s Republic of China | Giant (China) Co. Ltd. | Nil | C329 |
| People’s Republic of China | Ideal (Dongguan) Bike Co., Ltd | Nil | B774 |
| People’s Republic of China | Oyama Bicycles (Taicang) Co. Ltd | Nil | B773 |
| People’s Republic of China | Universal Cycle Corporation (Guangzhou) Co. Ltd | 48.5% | C453 |
| People’s Republic of China | Zhejiang Baoguilai Vehicle Co. Ltd | 19.2% | B772 |
| People’s Republic of China | All other overseas exporters (residual amount) | 48.5% | B999 |
| Indonesia | All overseas exporters (except those specified in Table 3) | 48.5% | B999 |
| Malaysia | All overseas exporters | 48.5% | B999 |
| Pakistan | All overseas exporters | 48.5% | B999 |
| Philippines | All overseas exporters (except those specified in Table 3) | 48.5% | B999 |
| Sri Lanka | All overseas exporters (except those specified in Table 3) | 48.5% | B999 |
| Tunisia | All overseas exporters (except those specified in Table 3) | 48.5% | B999 |
Category 2 goods (certain bicycle parts)
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 category 2 goods (described below) originating in the People’s Republic of China is specified in Table 2.
Table 2: duty amount and additional TAP codes for category 2 goods
| Foreign country or territory | Overseas exporter | Duty amount | Additional TAP code |
|---|---|---|---|
| People’s Republic of China | Giant (China) Co. Ltd. | Nil | C329 |
| People’s Republic of China | Ideal (Dongguan) Bike Co., Ltd | Nil | B774 |
| People’s Republic of China | Oyama Bicycles (Taicang) Co. Ltd | Nil | B773 |
| People’s Republic of China | Universal Cycle Corporation (Guangzhou) Co. Ltd | 48.5% | C453 |
| People’s Republic of China | Zhejiang Baoguilai Vehicle Co. Ltd | 19.2% | B772 |
| People’s Republic of China | All other overseas exporters (residual amount) | 48.5% | 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 or 2, 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 the Annex.
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
Category 1 goods (bicycles)
The duty specified in Table 1 applies to goods described, or imported under a commodity code specified, below.
Goods description
Bicycles and other cycles (including delivery tricycles, but excluding unicycles), not motorised.
| Commodity codes | ||
|---|---|---|
| 87 12 00 30 10 | 87 12 00 30 90 | 87 12 00 70 92 |
| 87 12 00 30 20 | 87 12 00 70 91 | 87 12 00 70 99 |
Category 2 goods (certain bicycle parts)
The duty specified in Table 2 applies to goods described, or imported under a commodity code specified, below.
Goods description
Bicycle parts, in quantities of 300 or more units per month (per type), including:
- brake levers
- coaster braking hubs
- complete wheels with or without tubes, tyres and sprockets
- crank-gear
- derailleur gears
- frames (painted, anodised, polished or lacquered)
- free-wheel sprocket-wheels
- front forks (painted, anodised, polished or lacquered)
- handlebars
- hub brakes
| Commodity codes | ||
|---|---|---|
| 87 14 91 10 31 | 87 14 93 00 19 | 87 14 99 10 99 |
| 87 14 91 10 35 | 87 14 94 20 99 | 87 14 99 50 91 |
| 87 14 91 10 39 | 87 14 94 90 19 | 87 14 99 50 99 |
| 87 14 91 30 35 | 87 14 96 30 90 | 87 14 99 90 19 |
| 87 14 91 30 39 | 87 14 99 10 89 |
Exceptions to duty
Category 1 goods (bicycles)
Category 1 goods produced by an overseas exporter specified in Table 3 are exempt from the duty specified in Table 1.
Table 3: exception to duty on category 1 goods for specified overseas exporters
| Foreign country or territory | Overseas exporter | Additional TAP code |
|---|---|---|
| Cambodia | A and J (Cambodia) Co., Ltd, Special Economic Zone Tai Seng Bavet, Sangkar Bavet, Krong Baver, Ket Svay Rieng, Cambodia | C035 |
| Cambodia | Bestway Industrial Co., Manhattan (Svay Rieng) Special Economic Zone, National Road No 1, Sangkat Bavet, Krong Bavet, Svay Rieng Province, Cambodia | C037 |
| Cambodia | Smart Tech (Cambodia) Co., Ltd, Tai Seng Bavet Special Economic Zone, National Road No 1, Bavet City, Svay Rieng, Cambodia | C036 |
| Cambodia | Speedtech Industrial Co. Ltd, Manhattan (Svay Rieng) Special Economic Zone, National Road No 1, Sangkat Bavet, Krong Bavet, Svay Rieng Province, Cambodia | C037 |
| Indonesia | P.T. Insera Sena, 393 Jawa Street, Buduran, Sidoarjo 61252, Indonesia | B765 |
| Indonesia | P.T. Terang Dunia Internusa, (United Bike), Jl. Anggrek Neli Murni 114 Slipi, 11480, Jakarta Barat, Indonesia | B767 |
| Indonesia | PT Wijaya Indonesia Makmur Bicycle Industries (Wim Cycle), Raya Bambe KM. 20, Driyorejo, Gresik 61177, Jawa Timur Indonesia | B766 |
| Philippines | Procycle Industrial Inc., Hong Chang Compound, Brgy. Lantic, Carmona, Cavite, the Philippines | C038 |
| Sri Lanka | Asiabike Industrial Limited, No 114, Galle Road, Henamulla, Panadura, Sri Lanka | B768 |
| Sri Lanka | BSH Ventures (Private) Limited, No 84, Campbell Place, Colombo-10, Sri Lanka | B769 |
| Sri Lanka | Samson Bikes (Pvt) Ltd, No 110, Kumaran Rathnam Road, Colombo 02, Sri Lanka | B770 |
| Tunisia | Look Design System Route de Tunis Km6 — BP 18, 8020 Soliman, Tunisia | C206 |
| Tunisia | Euro Cycles SA, Zone Industrielle Kelaa Kebira, 4060, Sousse, Tunisia | B771 |
Category 2 goods (certain bicycle parts)
The duty specified in Table 2 does not apply to category 2 goods imported in the circumstances set out in Table 4.
Table 4: exception to duty on category 2 goods in certain circumstances
| Exception | Additional TAP code |
|---|---|
| The goods are used in the assembly of cycles fitted with an auxiliary motor. | 8835 |
| The goods are used in the assembly of vehicles other than cycles, whether or not fitted with an auxiliary motor. | C549 |
| The goods are imported by Cyclesport North Limited, 363 Leach Place, Walton Summit Centre, Bamber Bridge, Preston, Lancashire, PR5 8AS. | C049 |
| The goods are imported by Planet X Ltd, Units 38-41, Aldwarke Wharfe Business Park, Waddington Way, Rotherham, South Yorkshire, S65 3SH. | A995 |
Trade remedies notice 2021/10: the duty specified in Table 2 does not apply to category 2 goods imported on or after 23 November 2021 by Frog Bikes Manufacturing Limited, Unit A, Mamhilad Park Estate, Pontypool, Gwent, Wales, NP4 0HZ (additional TAP code C499).
Imposition date
This notice takes effect, and the duty applies, on replacement of EU trade duty.
Expiry date
The duty applies until either a. 30 August 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.
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: 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.