Notice

Taxation Notice 2020/10: anti-dumping duty on certain cold rolled flat steel products originating in the People's Republic of China and the Russian Federation

Updated 30 August 2022

This notice was published on 31 December 2020. It has been superseded by Trade remedies notice 2022/04: anti-dumping duty on certain cold rolled flat steel products originating in the People’s Republic of China and the Russian Federation

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 2020/10: Anti-dumping duty on certain cold rolled flat steel products originating in the People’s Republic of China and the Russian Federation.

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 and the Russian Federation is specified in Table 1.

Table 1: Duty amount and additional TAP codes

Foreign country or territory	Overseas exporter	Duty amount	Additional TAP code
People’s Republic of China	Angang Steel Company Limited, Anshan	19.7%	C097
	Tianjin Angang Tiantie Cold Rolled Sheets Co. Ltd., Tianjin	19.7%	C098
	Overseas exporters specified in Annex 1	20.5%	(per Annex 1)
	All other overseas exporters (residual amount)	22.1%	C999
Russian Federation	Magnitogorsk Iron & Steel Works OJSC, Magnitogorsk	18.7%	C099
	PAO Severstal, Cherepovets	34%	C100
	All other overseas exporters (residual amount)	36.1%	C999

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

Flat-rolled products of iron or non-alloy steel, or other alloy steel but excluding of stainless steel, of all widths, cold-rolled (cold-reduced), not clad, plated or coated and not further worked than cold-rolled (cold-reduced).

The following product types are excluded:

• flat-rolled products of iron or non-alloy steel, of all widths, cold-rolled (cold-reduced), not clad, plated or coated, not further worked than cold-rolled, whether or not in coils, of all thickness, electrical
• flat-rolled products of iron or non-alloy steel, of all widths, cold-rolled (cold-reduced), not clad, plated or coated, in coils, of a thickness of less than 0.35 mm, annealed (known as ‘black plates’)
• flat-rolled products of other alloy steel, of all widths, of silicon-electrical steel, and flat-rolled products of alloy steel, not further worked than cold-rolled (cold-reduced), of high-speed steel

	Commodity codes
72 09 15 00 90	72 09 26 90 00	72 11 23 80 99
72 09 16 90 00	72 09 27 90 00	72 11 29 00 19
72 09 17 90 00	72 09 28 90 00	72 11 29 00 99
72 09 18 91 00	72 11 23 30 10	72 11 23 30 91
72 11 23 30 99	72 25 50 80 00	72 09 18 99 90
72 11 23 80 19	72 26 92 00 10	72 26 92 00 90
72 11 23 80 95	72 09 25 00 90

Imposition date

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

Expiry date

The duty applies until either:

• 5 August 2021; or
• 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 20.5% duty amount

Name	Additional TAP code
Baoshan Iron & Steel Co., Ltd, Shanghai	C105
Bengang Steel Plates Co., Ltd, Benxi	C108
BX Steel POSCO Cold Rolled Sheet Co., Ltd, Benxi	C107
Handan Iron & Steel Group Han-Bao Co., Ltd, Handan	C104
Hesteel Co. Ltd. Tangshan Branch, Tangshan (formerly Hebei Iron and Steel Co., Ltd, Shijiazhuang)	C103
Inner Mongolia Baotou Steel Union Co., Ltd, Baotou City	C113
Maanshan Iron & Steel Co., Ltd, Maanshan	C110
Shanghai Meishan Iron & Steel Co., Ltd, Nanjing	C106
Tianjin Rolling-one Steel Co., Ltd, Tianjin	C111
WISCO International Economic & Trading Co. Ltd, Wuhan	C109
Zhangjiagang Yangtze River Cold Rolled Sheet Co., Ltd, Zhangjiagang	C112

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.