Notice

Taxation Notice 2020/13: anti-dumping duty on certain hot-rolled flat products of iron, non-alloy or other alloy steel originating in the People's Republic of China

Updated 30 August 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 2020/13: Anti-dumping duty on certain hot-rolled flat products of iron, non-alloy or other alloy steel 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
Handan Iron & Steel Group Han-Bao Co., Ltd 10.3% C158
Hesteel Co., Ltd (Chengde Branch) 10.3% C160
Hesteel Co., Ltd (Tangshan Branch) 10.3% C159
Zhangjiagang GTA Plate Co., Ltd 31.3% C162
Zhangjiagang Hongchang Plate Co., Ltd 31.3% C161
Overseas exporter specified in Annex 1 Nil (per Annex 1)
Overseas exporter specified in Annex 2 10.8% (per Annex 2)
All other overseas exporters (residual amount) Nil 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 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

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

Goods description

Certain flat-rolled products of iron, non-alloy steel or other alloy steel, whether or not in coils (including ‘cut-to-length’ and ‘narrow strip’ products), not further worked than hot-rolled, not clad, plated or coated.

The following product types are excluded: Products of stainless steel and grain-oriented silicon electrical steel; products of tool steel and high-speed steel; products, not in coils, without patterns in relief, of a thickness exceeding 10mm and of a width of 600mm or more; products, not in coils, without patterns in relief, of a thickness of 4.75mm or more but not exceeding 10mm and of a width of 2.05m or more.

Commodity codes
72 08 10 00 00 72 08 40 00 00 72 11 19 00 10
72 08 25 00 00 72 08 52 10 00 72 25 19 10 90
72 08 26 00 00 72 08 52 99 00 72 25 30 90 00
72 08 27 00 00 72 08 53 10 00 72 25 40 60 90
72 08 36 00 00 72 08 53 90 00 72 25 40 90 00
72 08 37 00 10 72 08 37 00 90 72 08 54 00 00
72 26 19 10 90 72 08 38 00 10 72 08 38 00 90
72 08 39 00 10 72 08 39 00 90 72 08 40 00 10
72 08 40 00 90 72 11 13 00 00 72 26 91 91 00
72 11 14 00 10 72 11 14 00 90 72 26 91 99 00
72 11 19 00 90    

The commodity code 72 26 19 10 90 was replaced by commodity codes 72 26 19 10 91 and 72 26 19 10 95 on 9 July 2021.

Imposition date

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

Expiry date

The duty applies until either:

  • 7 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 nil duty amount

Overseas exporter Additional TAP code
Beijing Shougang Co. Ltd (Qian’an Iron & Steel Branch) C208
Bengang Steel Plates Co., Ltd C157
Inner Mongolia Baotou Steel Union Co., Ltd C151
Jiangyin Xingcheng Special Steel Works Co., Ltd. C147
Shanxi Taigang Stainless Steel Co., Ltd C163
Shougang Jingtang United Iron and Steel Co. Ltd C164
Tangshan Yanshan Iron and Steel Co., Ltd C168

Annex 2: Overseas exporters subject to 10.8% duty amount

Overseas exporter Additional TAP code
Angang Steel Company Limited C150
Maanshan Iron & Steel Co., Ltd C165
Rizhao Baohua New Material Co., Ltd C167
Rizhao Steel Wire Co., Ltd C166
Wuhan Iron & Steel Co., Ltd C156

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.