Notice

Trade remedies notice 2026/20: countervailing duty on biodiesel originating from Indonesia

Updated 2 July 2026

This public notice was published on 2 July 2026 and will come into effect from the day after the date of publication (3 July 2026). This public notice supersedes taxation notice 2020/36: countervailing duty on biodiesel originating in Indonesia.

Secretary of State’s decision

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’). 

This public notice gives effect to the Secretary of State’s decision to accept the Trade Remedies Authority (TRA)’s recommendation to vary the application of the countervailing measure on biodiesel originating from Indonesia by extending the measure for a further 5 years and exclude sustainable aviation fuel (SAF) from the scope of the measure.

This public notice:

• relates to biodiesel (the ‘goods’ it relates to are described under the heading ‘goods description’)
• gives effect to the TRA’s recommendation to vary the measure by extending the existing duty rate set out in Taxation notice 2020/36: countervailing duty on biodiesel originating in Indonesia for a further 5 years and varying the description of goods to which the countervailing duty applies so that it excludes SAF until 10 December 2029
• supersedes Taxation notice 2020/36

Goods description 

The recommendation includes an amendment to scope to exclude SAF so that the new description of the goods is ‘fatty-acid mono-alkyl esters or paraffinic gas oils obtained from synthesis or hydro-treatment, of non-fossil origin, in pure form or as included in a blend, excluding sustainable aviation fuel, in pure form or as included in a blend’ (‘goods’).

Transition review TS0065: transition review of a countervailing duty applying to biodiesel originating from Indonesia

On 6 December 2024, the TRA published a Notice of Initiation to initiate a transition review of the UK measure relating to biodiesel  originating from Indonesia.

Summary of the transition review

During the transition review, the TRA publicly consulted and received responses from interested parties regarding whether the goods or the description of the goods to which the countervailing amount applies should be varied.

Having considered the responses to the consultation and having conducted its assessment, the TRA recommended that the application of the countervailing amount should be extended so that it applies until 10 December 2029, 5 years subsequent to the date when the measure would have otherwise expired (10 December 2024) had the transition review not been initiated.

In addition, the TRA recommended that the measure be maintained on the relevant goods at the existing amount as it had not been appropriate for the TRA to recaluclate the countervailing amount. The TRA recommended that the description of the goods subject to the countervailing measure be varied to explicitly exclude SAF, as the TRA does not consider SAF to be like goods.

Commodity codes 

Goods that are subject to  commodity codes.

Codes starting 1516

• 1516 20 98 21
• 1516 20 98 29
• 1516 20 98 33

Codes starting 1518

• 1518 00 91 21
• 1518 00 91 29
• 1518 00 91 33
• 1518 00 95 21
• 1518 00 99 21
• 1518 00 99 29
• 1518 00 99 33

Codes starting 2710

• 2710 19 42 21
• 2710 19 42 29
• 2710 19 42 90
• 2710 19 44 21
• 2710 19 44 29
• 2710 19 44 33
• 2710 19 46 21
• 2710 19 46 29
• 2710 19 46 33
• 2710 19 47 21
• 2710 19 47 29
• 2710 19 47 33
• 2710 19 48 10
• 2710 19 48 90
• 2710 20 11 21
• 2710 20 11 29
• 2710 20 11 33
• 2710 20 16 21
• 2710 20 16 29
• 2710 20 16 33
• 2710 20 16 93
• 2710 20 19 10
• 2710 20 19 90

Codes starting 3824

• 3824 99 92 10
• 3824 99 92 14
• 3824 99 92 17

Codes starting 3826

• 3826 00 10 20
• 3826 00 10 29
• 3826 00 10 50
• 3826 00 10 59
• 3826 00 10 89
• 3826 00 10 99
• 3826 00 90 11
• 3826 00 90 19
• 3826 00 90 33

Variation of application of countervailing duty on the goods

The application of the countervailing duty on the goods is varied from 10 December 2024, that is, the date when the measure would have otherwise expired had no transition review been initiated.

The description of the goods subject to the countervailing measure under review is also varied from the same date, excluding SAF from the scope of the measure as described in the goods description.

Expiry of the countervailing duty

The countervailing duty on the goods given effect by this public notice will cease to apply on 10 December 2029.  

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. 

Amount of countervailing duty 

The countervailing duty applicable to the net, free-at-the-frontier price, before other amounts of import duty, on the goods imported into the UK originating from Indonesia are at the rates listed in Table 1.

Table 1: duty amount and additional TAP codes

Overseas exporter	Duty amount	Additional TAP codes
PT Ciliandra Perkasa	8.0%	B786
PT Intibenua Perkasatama and PT Musim Mas (Musim Mas Group)	16.3%	B787
PT Pelita Agung Agrindustri and PT Permata Hijau Palm Oleo (Permata Group)	18.0%	B788
PT Wilmar Nabati Indonesia and PT Wilmar Bioenergi Indonesia (Wilmar Group)	15.7%	B789
All other overseas exporters (residual rate)	18.0%	C999
Sustainable aviation fuel[footnote 1]	0.0%	8C01

Specified overseas exporter duty amount

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 HM Revenue and Customs (HMRC) on importation of the goods. The text of the declaration is set out in Annex 1.

Annex 1: declaration required to qualify for 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] ([Additional code]) in [country]. I declare that the information provided in this invoice is complete and correct.

Date:

Signature:

Name (printed):

Function within business:”

If an invoice is not presented, or the declaration is not made, the residual (all other overseas exporters) amount is the duty amount applicable to the goods.

1. Sustainable aviation fuel is excluded from the measure, as noted in the ‘goods description’. Use additional code 8C01 on your import declaration to exclude imports of these products from the countervailing duty. ↩