Taxation notice 2020/18: anti-dumping duty on ceramic tiles originating in the People's Republic of China
Published 31 December 2020
© Crown copyright 2020
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This publication is available at https://www.gov.uk/government/publications/trade-remedies-notices-anti-dumping-duty-on-ceramic-tiles-from-china/taxation-notice-202018-anti-dumping-duty-on-ceramic-tiles-originating-in-the-peoples-republic-of-china
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 2020/18: Anti-dumping duty on ceramic tiles originating in the People’s Republic of China.
Duty amount and additional TAP codes
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 goods subject to duty (described below) originating in the People’s Republic of China is specified in Table 1.
Table 1: duty amount and additional TAP codes
| Overseas exporter | Duty amount | Additional TAP code |
|---|---|---|
| Dongguan City Wonderful Ceramics Industrial Park Co., Ltd | 32% | B938 |
| Foshan Gani Ceramics Co. Ltd | 13.9% | B939 |
| Guangdong Jiamei Ceramics Co., Ltd | 32% | B938 |
| Guangdong Xinruncheng Ceramics Co. Ltd | 29.3% | B009 |
| Qingyuan Gani Ceramics Co. Ltd | 13.9% | B939 |
| Shandong Yadi Ceramics Co Ltd | 36.5% | B010 |
| Overseas exporter specified in Annex 1 | 30.6% | (per Annex 1) |
| All other overseas exporters (residual amount) | 69.7% | 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, 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 amount is the duty amount applicable to the goods.
Goods subject to duty
The duty specified in Table 1 applies to goods described, or imported under a commodity code specified, below.
Goods description
Description of goods is as follows:
- glazed and unglazed ceramic flags and paving, hearth or wall tiles
- glazed and unglazed ceramic mosaic cubes and the like, whether or not on a backing
| Commodity codes | ||
|---|---|---|
| 6907 2100 00 | 6907 2200 00 | 6907 2300 00 |
| 6907 3000 00 | 6907 4000 00 |
Imposition date
This notice takes effect, and the duty applies, on replacement of EU trade duty.
Expiry date
The duty applies until either:
a 24 November 2022 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.
Note:
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 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 1: overseas exporters subject to 30.6% duty amount
| Overseas exporter | Additional TAP code |
|---|---|
| Dongguan He Mei Ceramics Co. Ltd | B132 |
| Dongpeng Ceramic (Qingyuan) Co. Ltd | B133 |
| Eagle Brand Ceramics Industrial (Heyuan) Co. Ltd | B134 |
| Enping City Huachang Ceramic Co. Ltd | B135 |
| Enping Huiying Ceramics Industry Co. Ltd | B136 |
| Enping Yungo Ceramic Co. Ltd | B137 |
| Everstone Industry (Qingdao) Co., Ltd | B998 |
| Foshan Aoling Jinggong Ceramics Co. Ltd | B138 |
| Foshan Bailifeng Building Materials Co. Ltd | B139 |
| Foshan Bragi Ceramic Co. Ltd | B140 |
| Foshan City Fangyuan Ceramic Co. Ltd | B141 |
| Foshan Gaoming Shuncheng Ceramic Co. Ltd | B142 |
| Foshan Gaoming Yaju Ceramics Co. Ltd | B143 |
| Foshan Guanzhu Ceramics Co. Ltd | B144 |
| Foshan Huashengchang Ceramic Co. Ltd | B145 |
| Foshan Jiajun Ceramics Co. Ltd | B146 |
| Foshan Mingzhao Technology Development Co. Ltd | B147 |
| Foshan Nanhai Jingye Ceramics Co. Ltd | B148 |
| Foshan Nanhai Shengdige Decoration Material Co. Ltd | B149 |
| Foshan Nanhai Xiaotang Jinzun Border Factory Co. Ltd | B150 |
| Foshan Nanhai Yonghong Ceramic Co. Ltd | B151 |
| Foshan Oceanland Ceramics Co. Ltd | B152 |
| Foshan Oceano Ceramics Co. Ltd | B153 |
| Foshan Sanshui Hongyuan Ceramics Enterprise Co. Ltd | B154 |
| Foshan Sanshui Huiwanjia Ceramics Co. Ltd | B155 |
| Foshan Sanshui New Pearl Construction Ceramics Industrial Co. Ltd | B156 |
| Foshan Shiwan Eagle Brand Ceramic Co. Ltd | B157 |
| Foshan Shiwan Yulong Ceramics Co. Ltd | B158 |
| Foshan Summit Ceramics Co. Ltd | B159 |
| Foshan Tidiy Ceramics Co. Ltd | B160 |
| Foshan VIGORBOOM Ceramic Co. Ltd | B161 |
| Foshan Xingtai Ceramics Co. Ltd | B162 |
| Foshan Zhuyangyang Ceramics Co. Ltd | B163 |
| Fujian Fuzhou Zhongxin Ceramics Co. Ltd | B164 |
| Fujian Jinjiang Lianxing Building Material Co. Ltd | B165 |
| Fujian Minqing Jiali Ceramics Co. Ltd | B166 |
| Fujian Minqing Ruimei Ceramics Co. Ltd | B167 |
| Fujian Minqing Shuangxing Ceramics Co. Ltd | B168 |
| Gaoyao Yushan Ceramics Industry Co. Ltd | B169 |
| Guangdong Bode Fine Building Materials Co. Ltd | B170 |
| Guangdong Foshan Redpearl Building Material Co. Ltd | B171 |
| Guangdong Gold Medal Ceramics Co. Ltd | B172 |
| Guangdong Grifine Ceramics Co. Ltd | B173 |
| Guangdong Homeway Ceramics Industry Co. Ltd | B174 |
| Guangdong Huiya Ceramics Co. Ltd | B175 |
| Guangdong Juimsi Ceramics Co. Ltd | B176 |
| Guangdong Kaiping Tilee’s Building Materials Co. Ltd | B177 |
| Guangdong Kingdom Ceramics Co. Ltd | B178 |
| Guangdong Luxury Micro-crystal stone Technology Co., Ltd | B195 |
| Guangdong New Zhong Yuan Ceramics Co. Ltd (Shunde Yuezhong Branch) | B180 |
| Guangdong Ouya Ceramics Co. Ltd | B181 |
| Guangdong Overland Ceramics Co. Ltd | B182 |
| Guangdong Qianghui (QHTC) Ceramics Co. Ltd | B183 |
| Guangdong Sihui Kedi Ceramics Co. Ltd | B184 |
| Guangdong Summit Ceramics Co. Ltd | B185 |
| Guangdong Tianbi Ceramics Co. Ltd | B186 |
| Guangdong Winto Ceramics Co. Ltd | B187 |
| Guangdong Xinghui Ceramics Group Co. Ltd | B188 |
| Guangning County Oudian Art Ceramic Co. Ltd | B189 |
| Guangzhou Cowin Ceramics Co. Ltd | B190 |
| Hangzhou Nabel Ceramics Co. Ltd | B191 |
| Hangzhou Nabel Group Co. Ltd | B192 |
| Hangzhou Venice Ceramics Co. Ltd | B193 |
| Heyuan Becarry Ceramics Co. Ltd | B194 |
| Hitom Ceramics Co. Ltd | B196 |
| Huiyang Kingtile Ceramics Co. Ltd | B197 |
| Jiangxi Ouya Ceramics Co. Ltd | B198 |
| Jingdezhen Tidiy Ceramics Co. Ltd | B199 |
| Kim Hin Ceramics (Shanghai) Co. Ltd | B200 |
| Lixian Xinpeng Ceramic Co. Ltd | B201 |
| Louis Valentino (Inner Mongolia) Ceramic Co. Ltd | B202 |
| Louvrenike (Foshan) Ceramics Co. Ltd | B203 |
| Mona Lisa Group Ltd. (formerly Tianjin (TEDA) Honghui Industry & Trade Co. Ltd | B221 |
| Nabel Ceramics (Jiujiang City) Co. Ltd | B204 |
| Onna Ceramic Industries (China) Co., Ltd | B293 |
| Ordos Xinghui Ceramics Co. Ltd | B205 |
| Qingdao Diya Ceramics Co. Ltd | B206 |
| Qingyuan Guanxingwang Ceramics Co. Ltd | B207 |
| Qingyuan Oudian Art Ceramic Co. Ltd | B208 |
| Qingyuan Ouya Ceramics Co. Ltd | B209 |
| RAK (Gaoyao) Ceramics Co. Ltd | B210 |
| Shandong ASA Ceramic Co. Ltd | B211 |
| Shandong Dongpeng Ceramic Co. Ltd | B212 |
| Shandong Jialiya Ceramic Co. Ltd | B213 |
| Shandong Tongyi Ceramics Co. Ltd | B229 |
| Shanghai CIMIC Holdings Co., Ltd | B214 |
| Sinyih Ceramic (China) Co. Ltd | B215 |
| Sinyih Ceramic (Penglai) Co. Ltd | B216 |
| Southern Building Materials and Sanitary Co. Ltd of Qingyuan | B217 |
| Tangshan Huida Ceramic Group Co. Ltd | B218 |
| Tangshan Huida Ceramic Group Huiquin Co. Ltd | B219 |
| Tegaote Ceramics Co. Ltd | B220 |
| Tianjin Honghui Creative Technology Co. Ltd (formerly Guangdong Monalisa Ceramics Co. Ltd.) | B179 |
| Topbro Ceramics Co. Ltd | B222 |
| Xingning Christ Craftworks Co. Ltd | B223 |
| Zhao Qing City Shenghui Ceramics Co. Ltd | B224 |
| Zhaoqing Jin Ouya Ceramics Company Limited | B225 |
| Zhaoqing Zhongheng Ceramics Co. Ltd | B226 |
| Zhuhai Xuri Ceramics Co,. Ltd | C505 |
| Zibo Hualiansheng Ceramics Co. Ltd | B227 |
| Zibo Huaruinuo Ceramics Co. Ltd | B228 |
Annex 2: 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.