Notice

Taxation notice 2020/28: anti-dumping duty on certain organic coated steel products originating in the People's Republic of China

Published 31 December 2020

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 2020/28: Anti-dumping duty on certain organic coated steel products originating in the People’s Republic of China.

Duty amount and additional TAP codes

The additional amount of import duty (“the countervailing 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
Chongqing Wanda Steel Strip Co., Ltd 26.1% B312
Hangzhou P.R.P.T. Metal Material Company, Ltd 5.9% B313
Zhangjiagang Free Trade Zone Jiaxinda International Trade Co., Ltd 26.1% B312
Zhangjiagang Panhua Steel Strip Co., Ltd 26.1% B312
Zhejiang Huadong Light Steel Building Material Co. Ltd 5.9% B313
Overseas exporter specified in Annex 1 Nil (per Annex 1)
Overseas exporter specified in Annex 2 16.2% (per Annex 2)
All other overseas exporters (residual amount) 13.6% 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 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

Organic coated steel products, such as flat-rolled products of non-alloy and alloy steel (not including stainless steel) which are painted, varnished or coated with plastics on at least one side, excluding so-called ‘sandwich panels’ of a kind used for building applications and consisting of two outer metal sheets with a stabilising core of insulation material sandwiched between them, excluding those products with a final coating of zinc-dust (a zinc-rich paint, containing by weight 70% or more zinc), and excluding those products with a substrate with a metallic coating of chromium or tin.

Commodity codes
72 10 70 80 11 72 12 40 80 21 72 25 99 00 91
72 10 70 80 91 72 12 40 80 91 72 26 99 70 11
72 12 40 80 01 72 25 99 00 11 72 26 99 70 91

Imposition date

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

Expiry date

The duty applies until either a. 4 May 2024 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 nil duty amount

Overseas exporter Additional TAP code
Anyang Iron Steel Co., Ltd B315
Baoshan Iron & Steel Co., Ltd B316
Cibao Modern Steel Sheet Jiangsu Co., Ltd B320
Jiangyin Ninesky Technology Co., Ltd B322
Jiangyin Zhongjiang Prepainted Steel Mfg Co., Ltd B323
Union Steel China B311
Wuxi Zhongcai New Materials Co., Ltd B332
Xinyu Iron And Steel Co., Ltd B333

Annex 2: Overseas exporters subject to 16.2% duty amount

Overseas exporter Additional TAP code
Angang Steel Company Limited B314
Baoutou City Jialong Metal Works Co., Ltd B317
Changshu Everbright Material Technology Co., Ltd B318
Changzhou Changsong Metal Composite Material Co., Ltd B319
Inner Mongolia Baotou Steel Union Co., Ltd B321
Jigang Group Co., Ltd B324
Maanshan Iron&Steel Company Limited B325
Qingdao Hangang Color Coated Sheet Co., Ltd B326
Shandong Guanzhou Co., Ltd B327
Shenzen Sino Master Steel Sheet Co., Ltd B328
Tangshan Iron And Steel Group Co., Ltd. B329
Tianjin Xinyu Color Plate Co.,Ltd B330
Wuhan Iron And Steel Company Limited B331
Zhejiang Tiannu Color Steel Co., Ltd B334

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.