Trade remedies taxation notice 2026/21: anti-dumping duty on bicycles and certain bicycle parts originating from China (including bicycles consigned from Cambodia, Indonesia, Malaysia, Pakistan, the Philippines, Sri Lanka and Tunisia)
Updated 22 July 2026
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This public notice was published on 22 July 2026 and will come into effect from the day after the date of publication. This public notice is published by the Secretary of State under regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (‘the Regulations’).
This public notice gives effect to the Secretary of State’s decision to reject the recommendation of the Trade Remedies Authority (TRA) and take a different decision to vary the goods description to bring the application of the anti-dumping measure back into alignment with how the measure was applied prior to EU exit. It also gives effect to vary the application of the anti-dumping measure for a further 5 years from the date of expiry to 30 August 2029.
This public notice:
- relates to bicycles and certain bicycle parts, referred to as ‘the goods’ in the ‘goods description’ section
- gives effect to the Secretary of State’s decision to reject the TRA’s recommendation and take a different decision to vary the goods description to bring the application of the anti-dumping measure back into alignment with how the measure was applied prior to EU exit from the day after the publication of this notice until 30 August 2029
- gives effect to the Secretary of State’s decision to reject the TRA’s recommendation and take a different decision to vary the application of anti-dumping duties on bicycles and certain bicycle parts originating from China (including bicycles consigned from Cambodia, Indonesia, Malaysia, Pakistan, the Philippines, Sri Lanka and Tunisia) from the day after publication until 30 August 2029
- supersedes 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)
1. Transition review TD0061: Transition review of an anti-dumping measure applying to bicycles and certain bicycle parts originating from China (including bicycles consigned from Cambodia, Indonesia, Malaysia, Pakistan, the Philippines, Sri Lanka and Tunisia)
On 23 August 2024, the TRA published a Notice of Initiation (NOI) to initiate a transition review of the UK measure relating to bicycles and certain bicycle parts originating from China (including bicycles consigned from Cambodia, Indonesia, Malaysia, Pakistan, the Philippines, Sri Lanka and Tunisia).
2. Summary of the transition review
In conducting this transition review, the TRA publicly consulted and received responses as to whether the anti-dumping measure should be varied or revoked.
Having considered the responses to the consultation, and having conducted its assessments, the TRA determined that the importation of the dumped goods subject to review would be likely to continue or recur if the anti-dumping amounts were no longer applied to those goods and that it was likely that injury to UK industry in the like goods would recur if the anti-dumping measure was no longer applied to the goods subject to review. The proposed variation meets the Economic Interest Test.
3. Recommendation of the TRA
The TRA recommended that the application of the anti-dumping measure should be varied so that it applies until 30 August 2029, that is, 5 years subsequent to the date when the measure would have otherwise expired (30 August 2024) had the transition review not been initiated. In addition, the TRA recommended that the duty rates of the measure remain the same (ranging from 0% to 48.5%).
4. Secretary of State’s decision
In accordance with regulation 101(1A) of the Regulations, the Secretary of State may reject the recommendation only if the Secretary of State is satisfied that it is not in the public interest to accept it. As per regulation 101D(2) of the regulations, if the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide that the application of the anti-dumping duty should be varied other than in accordance with the recommendation or revoked.
The Secretary of State has determined that the application of the anti-dumping measure should be varied so that it applies until 30 August 2029, that is, 5 years subsequent to the date when the measure would have otherwise expired (30 August 2024) had the transition review not been initiated. But by taking a different decision, the Secretary of State will allow a variation of the product description as set out in taxation notice 2020/34.
The Secretary of State was satisfied that it was not in the public interest to accept the TRA’s recommendation. After the TRA completed its review, information came to light showing that ‘Category 2 goods’, namely certain bicycle parts, had been incorrectly defined in the previous taxation notice, resulting in the possibility that import duties may have been inaccurately applied under that notice.
The Secretary of State therefore took a decision to amend the description of Category 2 goods to bring the measure back into alignment with how the measure was applied prior to our exit from the EU. The reason for this is that those trade remedy measures applied by the EU on behalf of its 28 member states prior to Brexit were applied on behalf of the UK.
The government at the time determined that all of those trade remedy measures were applied by all 28 EU member states, including the UK. Consequently, the UK should continue to apply all 43 transitioned trade remedy measures in the same way until such a time as each measure was individually reviewed. This anti-dumping measure was one of those 43 measures.
5. Goods subject to duty
5.1 Category 1 goods (bicycles)
The duty specified in Table 1 applies to goods described, or imported under a commodity code specified, originating in China (including bicycles consigned from Cambodia, Indonesia, Malaysia, Pakistan, the Philippines, Sri Lanka and Tunisia) and exported to the UK.
5.2 Goods description
Bicycles and other cycles (including delivery tricycles, but excluding unicycles), not motorised.
5.3 Commodity codes
Categories of the goods subject to anti-dumping duties are imported into the UK under the following UK Global Tariff (UKGT) commodity codes:
- 87 12 00 30 10
- 87 12 00 30 20
- 87 12 00 30 90
- 87 12 00 70 91
- 87 12 00 70 92
- 87 12 00 70 99
5.4 Category 2 goods (certain bicycle parts)
The duty specified in Table 2 applies to goods described, or imported under a commodity code specified, originating in China and exported to the UK.
5.5 Goods description
Bicycle parts 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
Traders importing, on a monthly basis, less than 300 units per type of essential bicycle parts, on average over a 12 month period are required to use the Authorised use scheme to gain exemption from duties. Importers who already have access to the authorised use scheme will have their exemptions upheld.
5.6 Commodity codes
Categories of the goods subject to anti-dumping duties are imported into the UK under the following UKGT commodity codes:
- 87 14 91 10 31
- 87 14 91 10 35
- 87 14 91 10 39
- 87 14 91 30 35
- 87 14 91 30 39
- 87 14 93 00 19
- 87 14 94 20 99
- 87 14 94 90 19
- 87 14 96 30 90
- 87 14 99 10 89
- 87 14 99 10 99
- 87 14 99 50 91
- 87 14 99 50 99
- 87 14 99 90 19
6. Amount of anti-dumping duty
6.1 Category 1 goods (bicycles)
The additional amount of import duty applicable to the net, free-at-the-frontier price, before other amounts of import duty, of Category 1 goods originating in China (including consignments from, whether or not declared as originating in, Cambodia, Indonesia, Malaysia, Pakistan, the Philippines, Sri Lanka and Tunisia) is specified in Table 1.
6.2 Table 1: duty amount and additional TAP codes for Category 1 goods
| Foreign country | Overseas exporter | Duty amount | Additional TAP code |
|---|---|---|---|
| Cambodia | All overseas exporters (except those specified in Table 3) | 48.5 % | C999 |
| China | Giant (China) Co. Ltd. | Nil | C329 |
| China | Ideal (Dongguan) Bike Co., Ltd | Nil | B774 |
| China | Oyama Technology (Jiangsu) Co., Ltd | Nil | B773 |
| China | Universal Cycle Corporation (Guangzhou) Co. Ltd | 48.5% | C453 |
| China | Zhejiang Baoguilai Vehicle Co. Ltd | 19.2% | B772 |
| 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% | C999 |
| Sri Lanka | All overseas exporters (except those specified in Table 3) | 48.5% | B999 |
| Tunisa | All overseas exporters (except those specified in Table 3) | 48.5% | B999 |
6.3 Category 2 goods (certain bicycle parts)
The additional amount of import duty applicable to the net, free-at-the-frontier price, before other amounts of import duty, of Category 2 goods originating in China is specified in Table 2.
6.4 Table 2: duty amount and additional TAP codes for Category 2 goods
| Foreign country | Overseas exporter | Duty amount | Additional TAP code |
|---|---|---|---|
| China | Giant (China) Co. Ltd | Nil | C329 |
| China | Ideal (Dongguan) Bike Co., Ltd | Nil | B774 |
| China | Oyama Technology (Jiangsu) Co., Ltd | Nil | B773 |
| China | Universal Cycle Corporation (Guangzhou) Co. Ltd | 48.5% | C453 |
| China | Zhejiang Baoguilai Vehicle Co. Ltd | 19.2% | B772 |
| China | All other overseas exporters (residual amount) | 48.5% | B999 |
7. Exemptions to duties
7.1 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.
7.2 Table 3: exemption to duty on Category 1 goods for specified overseas exporters
| Foreign country | 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 |
7.3 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.
7.4 Table 4: exemption to duty on Category 2 goods in certain circumstances
| Exemption | Additional TAP code |
|---|---|
| The goods are used in the assembly of cycles fitted with an auxiliary motor. An authorised use authorisation is required. | 8835 |
| The goods are used in the assembly of vehicles other than cycles, whether or not fitted with an auxiliary motor. An authorised use authorisation is required. | 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 to 41, Aldwarke Wharfe Business Park, Waddington Way, Rotherham, South Yorkshire, S65 3SH. | A995 |
| The goods are imported by Frog Bikes Manufacturing Limited, Unit A, Mamhilad Park Estate, Pontypool, Gwent, Wales, NP4 0HZ. | C499 |
| The goods are imported by MiRider Ltd, Disklok House Preston Road, Charnock Richard, Chorley, England, PR7 5HH. | 8A12 |
| The goods are imported by The Martlet Group Ltd, Unit S, Swallow Enterprise Park Diamond Drive, Lower Dicker, Hailsham, England, BN27 4EL. | C101 |
| The goods are imported by Winlong Garments Ltd, Units 38 to 41, Aldwarke Wharfe Business Park, Waddington Way, Rotherham, South Yorkshire, S65 3SH. | 8A24 |
8. Exemptions from anti-dumping duty
Certain Category 2 goods imported under an Authorised Use authorisation may be exempt from anti-dumping duty. This includes specified bicycle parts imported in quantities below 300 units per month on average for a period not exceeding 12 months, parts transferred in such quantities, and parts transferred to another holder of an Authorised Use authorisation.
The exemptions relating to imports below 300 units per month and transfers to another holder of an Authorised Use authorisation only apply to these commodity codes:
- 87 14 91 10 21
- 87 14 91 10 29
- 87 14 91 30 25
- 87 14 91 30 29
- 87 14 93 00 11
- 87 14 94 20 91
- 87 14 94 90 11
- 87 14 96 30 10
- 87 14 99 10 20
- 87 14 99 10 29
- 87 14 99 50 11
- 87 14 99 50 19
- 87 14 99 90 11
Other exemptions from anti-dumping duties, including exemptions for specified uses and importers, are set out in Table 4.
Read more information on authorised use.
9. Expiry of the anti-dumping duty
The anti-dumping duty on the goods given effect to by this public notice ceases to apply on 30 August 2029.
The TRA will notify interested parties of the expiry of the anti-dumping duties in sufficient time to allow an interested party to make an application for an expiry review.
10. Specified overseas exporter duty amount
To qualify for the duty amount applicable to goods produced by an overseas exporter specified in Table 1 and Table 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 ‘Declaration required to qualify for duty amount’.
If an invoice is not presented, or the declaration is not made, the residual amount is the duty amount applicable to the goods.
11. Declaration required to qualify for 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] ([Additional code]) in [country]. I declare that the information provided in this invoice is complete and correct.
Date:
Signature:
Name (printed):
Function within business:”
If an invoice is not presented, or the declaration is not made, the residual (all other overseas exporters) amount is the duty amount applicable to the goods.