Trade remedies notice 2022/09: countervailing duty on biodiesel products originating in the United States of America (including biodiesel consigned from Canada)
Updated 10 February 2023
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This public notice was published on 10 November 2022 takes effect from the day after the date of publication.
This public notice is published by the Secretary of State under regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (the Regulations”).
The public notice:
- relates to biodiesel products originating in the United States of America (including biodiesel consigned from Canada, whether declared as originating in Canada or not) (the ”goods” it relates to, are described under the heading “Goods description” below)
- gives effect to the Trade Remedies Authority’s (“TRA”) recommendation to:
- vary the countervailing duty on fatty-acid mono-alkyl esters (“FAME”) originating in the United States of America (including FAME consigned from Canada, whether declared as originating in Canada or not) (the products), so that it applies for 5 years from, 30 January 2021 and maintains the duty rates as set out in taxation notice 2020/05: countervailing duty on biodiesel originating in the USA (including biodiesel consigned from Canada) (“taxation notice 2020/05”)
- revoke the countervailing duty on hydrogenated vegetable oil (“HVO”) biodiesel originating in the United States of America (including HVO consigned from Canada, whether declared as originating in Canada or not) from 30 January 2021
- supersedes taxation notice 2020/05
Variation of countervailing duty on FAME
The import duty (the countervailing duty) on the products given effect to by taxation notice 2020/05 is varied in accordance with this public notice from 30 January 2021.
Amount of countervailing duty
The countervailing duty applicable to the net, free-at-the-frontier price, before other amounts of import duty, of FAME biodiesel imported into the UK from the United States of America (including FAME consigned from Canada) is maintained at 198.33 GBP per tonne net, with the following rates and additional codes for category 1 and category 2 goods listed in tables 1 and 2.
Table 1: duty amount and additional codes for category 1 goods
| Foreign Country | Overseas exporter | Duty rate GBP (£) per tonne net | Additional codes |
|---|---|---|---|
| Canada | All overseas exporters (except those specified in table 3) | 198.338 | B999 |
| United States | AG Processing Inc. Omaha Archer Daniels Midland Company, Decatur Cargill In., Wayzata Green Earth Fuels of Houston LLC, Houston Imperium Renewables Inc., Seattle Memphis Biofuels LLC, Memphis Peter Cremer North America LP, Cincinnati Scott Petroleum, Itta Bena Vinmar Overseas Limited, Houston World Energy Alternatives LLC., Boston Overseas exporters specified in Annex 1 All other overseas exporters (unless otherwise specified in this notice) |
198.338 198.338 178.923 178.588 181.433 198.338 176.747 198.338 176.747 176.747 183.609 198.338 |
A942 A933 A934 A935 A936 A942 A937 A942 A938 A939 As per Annex 1 A999 |
Table 2: duty amount and additional codes for category 2 goods
| Foreign country | Overseas exporter | Duty rate GBP (£) per tonne net | Additional codes |
|---|---|---|---|
| United States | Archer Daniels Midland Company, Decatur Cargill Inc., Wayzata Green Earth Fuels of Houston LLC, Houston Imperium Renewables Inc., Seattle Peter Cremer North America LP, Cincinnati Vinmar Overseas Limited, Houston World Energy Alternatives LLC., Boston Overseas exporters specified in Annex 1 All other overseas exporters (unless otherwise specified in this notice) |
198.338 178.923 178.588 181.433 176.747 176.747 176.747 183.609 198.338 |
A933 A934 A935 A936 A937 A938 A939 As per Annex 1 A999 |
Exception to duty on category 1 goods
The duty specified in Table 1 does not apply to goods produced by an overseas exporter specified in Table 3.
Table 3: Exception to duty on category 1 goods for specified overseas exporters
| Foreign country | Overseas exporter | Additional codes |
|---|---|---|
| Canada | BIOX Corporation, Oakville, Ontario | B107 |
| Canada | Rothsay Biodiesel, Guelph, Ontario | B108 |
| Canada | DSM Nutritional Products Canada Inc., Dartmouth, Nova Scotia | C114 |
Declaration required to qualify for duty amount
In order to qualify for the duty amount applicable to goods produced by an overseas exporter, a valid commercial invoice with an accompanying declaration must be presented to HMRC on importation of the goods using document code D008.
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):”
If an invoice is not presented, or the declaration is not made, the residual amount is the duty amount applicable to the goods.
Goods description
Goods subject to countervailing duty
The countervailing duty applies to:
Category 1 Goods (biodiesel, pure or blend, greater than 20% biodiesel content)
FAME and/or paraffinic gasoil obtained from synthesis of non-fossil origin, commonly known as ‘biodiesel’. In a pure form or in a blend containing by weight more than 20%, fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis of non-fossil origin, originating in the United States of America (including biodiesel consigned from Canada).
AND
Category 2 Goods (biodiesel, blend, less than 20% biodiesel content)
FAME and/or paraffinic gasoil obtained from synthesis of non-fossil origin, commonly known as ‘biodiesel’, in a blend containing by weight 20% or less of fatty-acid mono-alkyl esters and/or paraffinic gasoil obtained from synthesis of non-fossil origin, originating in the United States of America.”
FAME products subject to countervailing duty are also imported into the UK under the following UK Global Tariff (UKGT) commodity codes, but will be separated from HVO products also imported under these codes by use of an additional code.
Codes beginning with 15:
- 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 99 21
- 15 18 00 99 29
- 15 18 00 99 30
Codes beginning with 27:
- 27 10 20 11 21
- 27 10 20 11 29
- 27 10 20 11 30
- 27 10 20 16 21
- 27 10 20 16 29
- 27 10 20 16 30
Codes beginning with 38:
- 38 24 99 92 10
- 38 24 99 92 12
- 38 24 99 92 20
- 38 26 00 90 11
- 38 26 00 90 19
- 38 26 00 90 30
In order to separate HVO products from FAME products, you will need to add the following code to your declaration form when importing HVO products under the above commodity codes:
| Additional code | Name | Country |
|---|---|---|
| 8C00 | AD CVD HVO | USA and Canada |
This code must be added in addition to any other additional codes used in the declaration.
Expiry of countervailing duty
The countervailing duty on FAME given effect to by this public notice ceases to apply on 30 January 2026.
The TRA will notify interested parties of the expiry of the countervailing duty in sufficient time to allow an interested party to make an application for an expiry review.
Revocation of countervailing duty on HVO
The countervailing duty on HVO is revoked on 30 January 2021.
The description of the goods to which revocation of the measure applies is “paraffinic gasoil obtained from hydro-treatment, of non-fossil origin”. This product is classified under the following UK general tariff commodity codes:
- 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
Transition review TS0005: Biodiesel from United States and Canada
On 11 August 2020 the Secretary of State for International Trade initiated a transition review of the countervailing duty on biodiesel from the United States of America (including biodiesel consigned through Canada) (notice of initiation TS0005).
Summary of the transition review
The TRA conducted the transition review in accordance with regulation 100 of the Regulations.
In accordance with regulation 99A(2)(a)(iii) and 70(6) of the Regulations, the TRA considered whether the application of the countervailing duty was necessary or sufficient to offset the importation of subsidised goods, and whether the importation of the relevant subsidised goods would continue or recur if the measure were no longer applied (“the likelihood of subsidised imports assessment”). In accordance with regulation 99A(1)(b) the TRA also considered whether injury to UK producers of biodiesel was likely to occur if the countervailing duty was no longer applied (the “likelihood of injury assessment”).
Two domestic producers of biodiesel, one domestic trade body, one trade union, one overseas exporter, and 2 domestic importers registered an interest in the transition review.
The TRA based its consideration of whether the countervailing duty was necessary or sufficient on a range of data provided by the domestic producers and exporters. The TRA also considered information from other interested parties.
The TRA assessed the scope of the transition review under regulations 99A(2)(a)(iii) and 74 of the Regulations. This assessment included a comparison of FAME and HVO across a range of factors as part of an assessment of how alike these goods are. They concluded that FAME and HVO were sufficiently similar to remain in scope for the purposes of the transition review. On this basis, the scope of the transition review was not amended.
Following the likelihood of injury assessments, the TRA concluded that the countervailing duty on the goods should be narrowed.
Further information on the investigation can be found on the TRA’s public file: TS0005.
Recommendation of the TRA
The TRA recommended that, from 30 January 2021, the countervailing duty on the products given effect to by taxation notice 2020/05 should be maintained in part and revoked in part.
The TRA recommended that the countervailing duty:
- be maintained on FAME originating in the United States of America (including biodiesel consigned through Canada)
- be revoked on HVO originating in the United States of America (including biodiesel consigned through Canada)
The TRA made the recommendation in accordance with regulations 100 and 100A of the Regulations.
Annex 1: overseas exporters subject to £183.609 per tonne duty amount
| Overseas exporter | Location | Additional codes |
|---|---|---|
| AC & S Inc. | Nitro | A941 |
| Alabama Clean Fuels Coalition Inc. | Birmingham | A940 |
| American Made Fuels, Inc. | Canton | A940 |
| Arkansas SoyEnergy Group | DeWitt | A940 |
| Arlington Energy, LLC | Mansfield | A940 |
| Athens Biodiesel, LLC | Athens | A940 |
| Beacon Energy | Cleburne | A940 |
| Biodiesel of Texas, Inc. | Denton | A940 |
| BioDiesel One Ltd | Southington | A940 |
| BioPur Inc. | Bethlehem | A941 |
| Buffalo Biodiesel, Inc | Tonawanda | A940 |
| BullDog BioDiesel | Ellenwood | A940 |
| Carbon Neutral Solutions, LLC | Mauldin | A940 |
| Central Iowa Energy LLC | Newton | A940 |
| Chesapeake Custom Chemical Corp. | Ridgeway | A940 |
| Community Fuels | Stockton | A940 |
| Delta BioFuels Inc. | Natchez | A940 |
| Diamond Biofuels | Mazon | A940 |
| Direct Fuels | Euless | A940 |
| Eagle Creek Fuel Services, LLC | Baltimore | A940 |
| Earl Fisher Bio Fuels | Chester | A940 |
| East Fork Biodiesel LLC | Algona | A940 |
| ECO Solutions, LLC | Chatsworth | A940 |
| Ecogy Biofuels LLC | Tulsa | A940 |
| ED&F Man Biofuels Inc. | New Orleans | A940 |
| Freedom Biofuels Inc. | Madison | A940 |
| Freedom Fuels LLC | Mason City | A941 |
| Fuel & Lube, LLC | Richmond | A940 |
| Fuel Bio | Elizabeth | A940 |
| FUMPA Bio Fuels | Redwood Falls | A940 |
| Galveston Bay Biodiesel LP (BioSelect Fuels) | Houston | A940 |
| GeoGreen Fuels LLC | Houston | A940 |
| Georgia Biofuels Corp. | Loganville | A940 |
| Green River Biodiesel, Inc. | Moundville | A940 |
| Griffin Industries Inc. | Cold Spring | A940 |
| High Plains Bioenergy | Guymon | A940 |
| Huish Detergents Inc. | Salt Lake City | A940 |
| Incobrasa Industries Ltd | Gilman | A940 |
| Independence Renewable Energy Corp. | Perdue Hill | A940 |
| Indiana Flex Fuels | LaPorte | A940 |
| Innovation Fuels Inc. | Newark | A940 |
| Integrity Biofuels | Morristown | A941 |
| Iowa Renewable Energy LLC | Washington | A940 |
| Johann Haltermann Ltd | Houston | A940 |
| Lake Erie Biofuels LLC | Erie | A940 |
| Leland Organic Corporation | Leland | A940 |
| Louis Dreyfus Agricultural Industries LLC | Claypool | A940 |
| Louis Dreyfus Claypool Holdings LLC | Claypool | A940 |
| Middle Georgia Biofuels | East Dublin | A940 |
| Middletown Biofuels LLC | Blairsville | A940 |
| Musket Corporation | Oklahoma City | A940 |
| Natural Biodiesel Plant LLC | Hayti | A941 |
| New Fuel Company | Dallas | A940 |
| North Mississippi Biodiesel | New Albany | A940 |
| Northern Biodiesel, Inc. | Ontario | A940 |
| Northwest Missouri Biofuels, LLC | St. Joseph | A940 |
| Nova Biofuels Clinton County LLC | Clinton | A940 |
| Nova Biosource | Senaca | A940 |
| Organic Technologies | Coshocton | C482 |
| Organic Fuels Ltd | Houston | A940 |
| Owensboro Grain Company LLC | Owensboro | A940 |
| Paseo Cargill Energy, LLC | Kansas City | A940 |
| Peach State Labs Inc. | Rome | A940 |
| Perihelion Global, Inc. | Opp | A940 |
| Philadelphia Fry-O-Diesel Inc. | Philadelphia | A940 |
| Piedmont Biofuels Industrial LLC | Pittsboro | A941 |
| Pinnacle Biofuels, Inc. | Crossett | A940 |
| PK Biodiesel | Woodstock | A940 |
| Pleasant Valley Biofuels, LLC | American Falls | A940 |
| Prairie Pride | Deerfield | A941 |
| RBF Port Neches LLC | Houston | A940 |
| Red Birch Energy, Inc. | Bassett | A940 |
| Red River Biodiesel Ltd | New Boston | A940 |
| REG Ralston LLC | Ralston | A940 |
| Renewable Energy Products, LLC | Santa Fe Springs | A940 |
| Riksch BioFuels LLC | Crawfordsville | A940 |
| Safe Renewable Corp. | Conroe | A940 |
| Sanimax Energy Inc. | DeForest | A940 |
| Seminole Biodiesel | Bainbridge | A940 |
| Southeast BioDiesel LLC | Charlotte | A941 |
| Soy Solutions | Milford | A940 |
| SoyMor Biodiesel LLC | Albert Lea | A940 |
| Stepan Company | Northfield | A941 |
| Sunshine BioFuels, LLC | Camilla | A940 |
| TPA Inc. | Warren | A940 |
| Trafigura AG | Stamford | A940 |
| U.S. Biofuels Inc. | Rome | A940 |
| United Oil Company | Pittsburgh | A940 |
| Valco Bioenergy | Harlingen | A940 |
| Vanguard Synfuels, LLC | Pollock | A940 |
| Vitol Inc. | Houston | A940 |
| Walsh Bio Diesel, LLC | Mauston | A940 |
| Western Dubque Biodiesel LLC | Farley | A940 |
| Western Iowa Energy LLC | Wall Lake | A940 |
| Western Petroleum Company | Eden Prairie | A940 |
| Yokaya Biofuels Inc. | Ukiah | A941 |