Notice

Taxation notice 2020/14: anti-dumping duty on certain continuous filament glass fibre products originating in the People's Republic of China

Updated 13 February 2023

This notice was originally published on 31 December 2020. It was superseded by Trade remedies notice 2023/01 on 31 January 2023.

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 2020/14: Anti-dumping duty on certain continuous filament glass fibre products 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 exporters Duty amount Additional TAP code
Changzhou New Changhai Fiberglass Co., Ltd Nil A983
Changzhou Tianma Group Co., Ltd Nil A983
Chongqing Polycomp International Corporation 19.9% B991
Jiangsu Changhai Composite Materials Holding Co., Ltd Nil A983
Jushi Group Chengdu Co., Ltd 14.5% B990
Jushi Group Co., Ltd 14.5% B990
Jushi Group Jiujiang Co., Ltd 14.5% B990
Overseas exporters specified in Annex 1 15.9% (per Annex 1)
All other overseas exporters (residual amount) 19.9% A999

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 as follows:

  • chopped glass fibre strands, of a length of not more than 50mm
  • glass fibre rovings, excluding glass fibre rovings which are impregnated and coated and have a loss on ignition of more than 3% (as determined by the ISO Standard 1887)
  • mats made of glass fibre filaments excluding mats of glass wool
Commodity codes
70 19 11 00 00 70 19 12 00 25 70 19 12 00 39
70 19 12 00 22 70 19 12 00 26 70 19 15 00
70 19 14 00    

Imposition date

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

Expiry date

The duty applies until either:

  • 26 April 2022; 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 15.9% duty amount

Overseas exporter Additional TAP code
Changshu Dongyu Insulated Compound Materials Co., Ltd B995
Glasstex Fiberglass Materials Corp B996
PPG Sinoma Jinjing Fiber Glass Company Ltd B992
Taishan Fiberglass Inc B992
Weiyuan Huayuan Composite Material Co., Ltd B994
Xingtai Jinniu Fiberglass Co., Ltd B993

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.