Notice

Taxation notice 2020/26: countervailing duty on biodiesel originating in Argentina

Updated 25 October 2023

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This publication is available at https://www.gov.uk/government/publications/trade-remedies-notices-countervailing-duty-on-biodiesel-from-argentina/taxation-notice-202026-countervailing-duty-on-biodiesel-originating-in-argentina

This notice was originally published on 31 December 2020, with effect from 1 January 2021.

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 2020/26: Countervailing duty on imports of biodiesel originating in Argentina.

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 import duty, of goods subject to duty (described below) originating in Argentina is specified in Table 1.

Table 1: Duty amount and additional TAP codes

Overseas exporter Duty amount Additional TAP code
Aceitera General Deheza SA 33.4% C493
Bunge Argentina SA 33.4% C494
Cargill SACI 28.2% C491
COFCO International Argentina SA 28.2% C490
LDC Argentina SA 26.2% C495
Molinos Agro SA 25% C496
Oleaginosa Moreno Hermanos SACIFyA 25% C497
Vicentin SAIC 25% C498
All other overseas exporters (residual rate) 33.4% 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 the Annex.

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

Fatty-acid mono-alkyl esters or paraffinic gasoils obtained from synthesis or hydro-treatment, of non-fossil origin, in pure form or as included in a blend.

Commodity codes

Commodity codes updated on 19 October 2023 to more accurately reflect the current UK tariff system for the goods subject to the measure. The previous list of commodity codes can be found in Annex 2: commodity codes prior to the update on 19 October 2023.

You can find specific commodity codes using the UK Online Tariff Tool.

Products subject to countervailing duty are imported into the UK under the following UK Global Tariff (UKGT) commodity codes. The categories include:

Codes beginning with 15:

  • 1516209821
  • 1516209822
  • 1516209823
  • 1516209829
  • 1516209831
  • 1516209832
  • 1516209839
  • 1518009121
  • 1518009122
  • 1518009123
  • 1518009129
  • 1518009131
  • 1518009132
  • 1518009139
  • 1518009510
  • 1518009511
  • 1518009519
  • 1518009921
  • 1518009922
  • 1518009923
  • 1518009929
  • 1518009931
  • 1518009932
  • 1518009939

Codes beginning with 27:

  • 2710194321
  • 2710194322
  • 2710194323
  • 2710194329
  • 2710194331
  • 2710194332
  • 2710194339
  • 2710194621
  • 2710194622
  • 2710194623
  • 2710194629
  • 2710194631
  • 2710194632
  • 2710194639
  • 2710194721
  • 2710194722
  • 2710194723
  • 2710194729
  • 2710194731
  • 2710194732
  • 2710194739
  • 2710201121
  • 2710201122
  • 2710201123
  • 2710201129
  • 2710201131
  • 2710201132
  • 2710201139
  • 2710201621
  • 2710201622
  • 2710201623
  • 2710201629
  • 2710201631
  • 2710201632
  • 2710201639
  • 2710201691
  • 2710201692
  • 2710201699

Codes beginning with 38:

  • 3824999210
  • 3824999211
  • 3824999213
  • 3824999214
  • 3824999215
  • 3824999216
  • 3824999219
  • 3826001020
  • 3826001021
  • 3826001022
  • 3826001029
  • 3826001050
  • 3826001051
  • 3826001052
  • 3826001059
  • 3826001089
  • 3826001090
  • 3826001091
  • 3826001099
  • 3826009011
  • 3826009012
  • 3826009013
  • 3826009019
  • 3826009031
  • 3826009032
  • 3826009039

Imposition date

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

Expiry date

The duty applies until either a. 13 February 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: 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.

Annex 2: commodity codes prior to the update on 19 October 2023

The commodity codes listed in the goods description are an updated list of commodity codes that more accurately reflect the current UK tariff system for the goods subject to the measure. The list of commodity codes at the time the notice was published and prior to the update are as follows:

  • 15 16 20 98 21
  • 15 16 20 98 29
  • 15 16 20 98 30
  • 15 18 00 91 21
  • 15 18 00 91 29
  • 15 18 00 91 30
  • 15 18 00 95 10
  • 15 18 00 99 21
  • 15 18 00 99 29
  • 15 18 00 99 30
  • 27 10 20 16 21
  • 27 10 20 16 29
  • 27 10 20 16 30
  • 27 10 19 43 21
  • 27 10 19 43 29
  • 27 10 19 43 30
  • 27 10 19 46 21
  • 27 10 19 46 29
  • 27 10 19 46 30
  • 27 10 19 47 21
  • 27 10 19 47 29
  • 27 10 19 47 30
  • 27 10 20 11 21
  • 38 26 00 10 50
  • 38 26 00 10 89
  • 27 10 20 16 90
  • 38 26 00 10 20
  • 38 24 99 92 10
  • 38 24 99 92 12
  • 38 24 99 92 20
  • 38 26 00 10 29
  • 38 26 00 90 11
  • 38 26 00 90 19
  • 38 26 00 90 30
  • 27 10 20 11 29
  • 27 10 2011 30
  • 38 26 00 10 59
  • 38 26 00 10 99
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