Notice

Taxation notice 2020/36: countervailing duty on biodiesel originating in Indonesia

Published 31 December 2020

© Crown copyright 2020

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This publication is available at https://www.gov.uk/government/publications/trade-remedies-notices-countervailing-duty-on-biodiesel-from-indonesia/taxation-notice-202036-countervailing-duty-on-biodiesel-originating-in-indonesia

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 2020/36: Countervailing duty on biodiesel originating in Indonesia.

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 Indonesia is specified in Table 1.

Table 1: Duty amount and additional TAP codes

Overseas exporter Duty amount Additional TAP codes
PT Ciliandra Perkasa 8% B786
PT Intibenua Perkasatama 16.3% B787
PT Musim Mas (Musim Mas Group) 16.3% B787
PT Pelita Agung Agrindustri 18% B788
PT Permata Hijau Palm Oleo (Permata Group) 18% B788
PT Wilmar Bioenergi Indonesia (Wilmar Group) 15.7% B789
PT Wilmar Nabati Indonesia 15.7% B789
All other overseas exporters (residual rate) 18% 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

  • 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 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
  • 27 10 20 11 29
  • 27 10 20 11 30
  • 27 10 20 16 21
  • 38 24 99 92 10
  • 38 24 99 92 12
  • 38 24 99 92 20
  • 38 26 00 10 20
  • 38 26 00 10 29
  • 38 26 00 10 50
  • 38 26 00 10 59
  • 38 26 00 10 89
  • 38 26 00 10 99
  • 38 26 00 90 11

Imposition date

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

Expiry date

The duty applies until either a. 10 December 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: 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.

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