Notice

Taxation notice 2020/04: anti-dumping duty on biodiesel originating in the USA (including biodiesel consigned from Canada)

Updated 10 November 2022

This notice was originally published on 31 December 2020. It was superseded by Trade remedies notice 2022/08 on 10 November 2022.

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 2020/04: Anti-dumping duty on biodiesel originating in the United States of America (including biodiesel consigned from Canada).

Duty amount and additional TAP codes

Category 1 goods (biodiesel, pure or blend, greater than 20% biodiesel content)

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 subject to duty (described below) originating in the United States of America, including consignments from, whether or not declared as originating in, Canada, is specified in Table 1.

The anti-dumping duty on blends is applicable in proportion to the blend, by weight, of the total content of fatty-acid mono-alkyl esters and of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin (biodiesel content).

Table 1: duty amount and additional TAP codes for category 1 goods

Foreign country or territory	Overseas exporter	Duty amount GBP (£) per tonne net	Additional TAP code
Canada	All overseas exporters (except those specified in Table 3)	144.109	B999
United States	Archer Daniels Midland Company, Decatur	57.409	A933
United States	Cargill Inc., Wayzata	Nil	A934
United States	Green Earth Fuels of Houston LLC, Houston	59.083	A935
United States	Imperium Renewables Inc., Seattle	64.021	A936
United States	Peter Cremer North America LP, Cincinnati	165.700	A937
United States	World Energy Alternatives LLC, Boston	69.209	A939
United States	Overseas exporters specified in Annex 1	96.742	(per Annex 1)
United States	All other overseas exporters (residual amount)	144.109	A999
United States	Overseas exporters specified in Annex 2	144.109	(per Annex 2)

Category 2 goods (biodiesel, blend, less than 20% biodiesel content)

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 subject to duty (described below) originating in the United States of America is specified in Table 2.

The anti-dumping duty on blends is applicable in proportion to the blend, by weight, of the total content of fatty-acid mono-alkyl esters and of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin (biodiesel content).

Table 2: duty amount and additional TAP codes for category 2 goods

Foreign country or territory	Overseas exporter	Duty amount GBP (£) per tonne net	Additional TAP code
United States	Archer Daniels Midland Company, Decatur	57.409	A933
United States	Cargill Inc., Wayzata	Nil	A934
United States	Green Earth Fuels of Houston LLC, Houston	59.083	A935
United States	Imperium Renewables Inc., Seattle	64.021	A936
United States	Peter Cremer North America LP, Cincinnati	165.700	A937
United States	World Energy Alternatives LLC, Boston	69.209	A939
United States	Overseas exporters specified in Annex 1	96.742	(per Annex 1)
United States	All other overseas exporters (residual amount)	144.109	A999
United States	Overseas exporters specified in Annex 2	144.109	(per Annex 2)

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

Category 1 goods (biodiesel, pure or blend, greater than 20% biodiesel content)

The duty specified in Table 1 applies to goods described, or imported under a commodity code specified, below.

Goods description

Fatty-acid mono-alkyl esters or paraffinic gasoil obtained from synthesis or hydro-treatment, of non-fossil origin, commonly known as ‘biodiesel’, in pure form or in a blend containing by weight more than 20% fatty-acid mono-alkyl esters or paraffinic gasoil obtained from synthesis or hydro-treatment, of non-fossil origin.

Commodity codes

• 15 16 20 98 21
• 15 16 20 98 29
• 15 18 00 91 21
• 15 18 00 91 29
• 15 18 00 99 21
• 15 18 00 99 29
• 27 10 19 43 21
• 27 10 19 43 29
• 27 10 19 46 21
• 27 10 19 46 29
• 27 10 19 47 21
• 27 10 19 47 29
• 27 10 20 11 21
• 27 10 20 11 29
• 27 10 20 16 21
• 27 10 20 16 29
• 38 24 99 92 10
• 38 24 99 92 12
• 38 26 00 10 20
• 38 26 00 10 29
• 38 26 00 10 50
• 38 26 00 10 59
• 38 26 00 10 89
• 38 26 00 10 99
• 38 26 00 90 11
• 38 26 00 90 19

Category 2 goods (biodiesel, blend, less than 20% biodiesel content)

The duty specified in Table 2 applies to goods described, or imported under a commodity code specified, below.

Goods description

Fatty-acid mono-alkyl esters or paraffinic gasoil obtained from synthesis or hydro-treatment, of non-fossil origin, commonly known as ‘biodiesel’, in a blend containing by weight 20% or less of fatty-acid mono-alkyl esters or paraffinic gasoil obtained from synthesis or hydro-treatment, of non-fossil origin.

Commodity codes

• 15 16 20 98 30
• 15 18 00 91 30
• 15 18 00 99 30
• 27 10 19 43 30
• 27 10 19 46 30
• 27 10 19 47 30
• 27 10 20 11 30
• 27 10 20 16 30
• 38 24 99 92 20
• 38 26 00 90 30

Exception to duty on category 1 goods

The duty specified in Table 1 does not apply to goods produced by an overseas exporter specified in Table 3.

Table 3: exception to duty on category 1 goods for specified overseas exporter

Foreign country or territory	Overseas exporter	Additional TAP code
Canada	BIOX Corporation, Oakville, Ontario	B107
Canada	DSM Nutritional Products Canada Inc., Dartmouth, Nova Scotia	C114
Canada	Rothsay Biodiesel, Guelph, Ontario	B108

Imposition date

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

Expiry date

The duty applies until either:

• 30 days after replacement of EU trade duty (if the duty is revoked following transition review)
• 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 that 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, initiated on 11 August 2020, 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.

Annex 1: overseas exporters subject to £96.742 per tonne duty amount

Overseas exporter	Location	Additional TAP code
AC & S Inc.	Nitro	A941
AG Processing Inc.	Omaha	A942
Alabama Clean Fuels Coalition Inc.	Birmingham	A940
American Made Fuels, Inc.	Canton	A940
Arkansas SoyEnergy Group	DeWitt	A940
Arlington Energy, LLC	Mansfield	A940
Athens Biodiesel, LLC	Athens	A940
Beacon Energy	Cleburne	A940
Biodiesel of Texas, Inc.	Denton	A940
BioDiesel One Ltd	Southington	A940
BioPur Inc.	Bethlehem	A941
Buffalo Biodiesel, Inc	Tonawanda	A940
BullDog BioDiesel	Ellenwood	A940
Carbon Neutral Solutions, LLC	Mauldin	A940
Central Iowa Energy, LLC	Newton	A940
Chesapeake Custom Chemical Corp.	Ridgeway	A940
Community Fuels	Stockton	A940
Delta BioFuels, Inc.	Natchez	A940
Diamond Biofuels	Mazon	A940
Direct Fuels	Euless	A940
Eagle Creek Fuel Services, LLC	Baltimore	A940
Earl Fisher Bio Fuels	Chester	A940
East Fork Biodiesel, LLC	Algona	A940
ECO Solutions, LLC	Chatsworth	A940
Ecogy Biofuels, LLC	Tulsa	A940
ED & F Man Biofuels Inc.	New Orleans	A940
Freedom Biofuels, Inc.	Madison	A940
Freedom Fuels LLC	Mason City	A941
Fuel & Lube, LLC	Richmond	A940
Fuel Bio	Elizabeth	A940
FUMPA Bio Fuels	Redwood Falls	A940
Galveston Bay Biodiesel, LP (BioSelect Fuels)	Houston	A940
Geo Green Fuels, LLC	Houston	A940
Georgia Biofuels Corp.	Loganville	A940
Green River Biodiesel, Inc.	Moundville	A940
Griffin Industries, Inc.	Cold Spring	A940
High Plains Bioenergy	Guymon	A940
Huish Detergents, Inc.	Salt Lake City	A940
Incobrasa Industries, Ltd.	Gilman	A940
Independence Renewable Energy Corp.	Perdue Hill	A940
Indiana Flex Fuels	LaPorte	A940
Innovation Fuels, Inc.	Newark	A940
Integrity Biofuels	Morristown	A941
Iowa Renewable Energy, LLC	Washington	A940
Johann Haltermann Ltd.	Houston	A940
Lake Erie Biofuels, LLC	Erie	A940
Leland Organic Corporation	Leland	A940
Louis Dreyfus Agricultural Industries, LLC	Wilton	A940
Louis Dreyfus Claypool Holdings LLC	Claypool	A940
Memphis Biofuels, LLC	Memphis	A942
Middle Georgia Biofuels	East Dublin	A940
Middletown Biofuels, LLC	Blairsville	A940
Musket Corporation	Oklahoma City	A940
Natural Biodiesel Plant LLC	Hayti	A941
New Fuel Company	Dallas	A940
North Mississippi Biodiesel	New Albany	A940
Northern Biodiesel, Inc.	Ontario	A940
Northwest Missouri Biofuels, LLC	St. Joseph	A940
Nova Biofuels Clinton County, LLC	Clinton	A940
Nova Biosource	Senaca	A940
Organic Technologies	Coshocton	C482
Organic Fuels, Ltd	Houston	A940
Owensboro Grain Company LLC	Owensboro	A940
Paseo Cargill Energy, LLC	Kansas City	A940
Peach State Labs, Inc.	Rome	A940
Perihelion Global, Inc.	Opp	A940
Philadelphia Fry-O-Diesel Inc.	Philadelphia	A940
Piedmont Biofuels Industrial LLC	Pittsboro	A941
Pinnacle Biofuels, Inc.	Crossett	A940
PK Biodiesel	Woodstock	A940
Pleasant Valley Biofuels, LLC	American Falls	A940
Prairie Pride	Deerfield	A941
RBF Port Neches LLC	Houston	A940
Red Birch Energy, Inc.	Bassett	A940
Red River Biodiesel Ltd.	New Boston	A940
REG Ralston, LLC	Ralston	A940
Renewable Energy Products, LLC	Santa Fe Springs	A940
Riksch BioFuels LLC	Crawfordsville	A940
Safe Renewable Corp.	Conroe	A940
Sanimax Energy Inc.	DeForest	A940
Scott Petroleum	Itta Bena	A942
Seminole Biodiesel	Bainbridge	A940
Southeast BioDiesel LLC	Charlotte	A941
Soy Solutions	Milford	A940
SoyMor Biodiesel, LLC	Albert Lea	A940
Stepan Company	Northfield	A941
Sunshine BioFuels, LLC	Camilla	A940
TPA Inc.	Warren	A940
Trafigura AG	Stamford	A940
U.S. Biofuels, Inc.	Rome	A940
United Oil Company	Pittsbourgh	A940
Valco Bioenergy	Harlingen	A940
Vanguard Synfuels, LLC	Pollock	A940
Vinmar Overseas, Ltd	Houston	A938
Vitol Inc.	Houston	A940
Walsh Bio Diesel, LLC	Mauston	A940
Western Dubque Biodiesel, LLC	Farley	A940
Western Iowa Energy, LLC	Wall Lake	A940
Western Petroleum Company	Eden Prairie	A940
Yokaya Biofuels Inc.	Ukiah	A941

Annex 2: Overseas exporters subject to £144.109 per tonne duty amount

Overseas exporter	Location	Additional TAP code
AC & S Inc.	Nitro	A941
BioPur Inc.	Bethlehem	A941
Freedom Fuels LLC	Mason City	A941
Integrity Biofuels	Morristown	A941
Natural Biodiesel Plant LLC	Hayti	A941
Piedmont Biofuels Industrial LLC	Pittsboro	A941
Prairie Pride	Deerfield	A941
Southeast BioDiesel LLC	Charlotte	A941
Stepan Company	Northfield	A941
Yokaya Biofuels Inc.	Ukiah	A941

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.