Trade remedies notice 2025/18: countervailing duty on certain pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries, with a load index exceeding 121, originating from China
Updated 31 July 2025
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This public notice was published on 31 July 2025 and will come into effect from the day after the date of publication.
This public notice is published by the Secretary of State under regulation 101D(3)(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 reject the recommendation of the Trade Remedies Authority (TRA) and vary the countervailing amount other than in accordance with the recommendation by the TRA.
This public notice:
- relates to bus and lorry tyres, referred to as “the goods” in the goods description section
- gives effect to the Secretary of State’s decision to reject the TRA’s recommendation and vary the countervailing amount in respect of all other overseas exporters from the day after the publication of this notice until 12 November 2028
- in respect of Chongqing Hankook Tire Co., Ltd and Jiangsu Hankook Tire Co., Ltd (‘the Hankook Group’), the new rate applies from 1 January 2021 until 12 November 2028. The countervailing rates in this public notice are otherwise the same as those recommended by the TRA
- supersedes Taxation notice 2020/23: countervailing duty on certain pneumatic tyres, new or retreaded, of rubber, of a kind used for buses or lorries and with a load index exceeding 121 originating in the People’s Republic of China (“Taxation Notice 2020/23’’)
Goods description
This public notice relates to bus and lorry tyres originating from China and exported to the UK.
These are certain pneumatic tyres, new or retreaded, made of rubber, used for buses or lorries, with a load index exceeding 121. These are referred to as “the goods”.
Transition review TS0036: Transition review of a countervailing measure applying to bus and lorry tyres originating from China.
On 3 May 2023, the TRA published a Notice of Initiation to initiate a transition review of the UK measure relating to bus and lorry tyres originating from China.
Summary of the transition review
The TRA initiated a transition review of the relevant trade measure relating to bus and lorry tyres originating in China. During the assessment it publicly consulted and received responses 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 assessed that it is likely that the importation of the subsidised goods would continue if the measure were no longer applied; they determined that it is likely that injury would recur to UK industry if the measure were no longer applied; and that the application of the countervailing duty meets the economic interest test.
Categories of the product subject to countervailing duty are imported into the UK under the following UK Global Tariff (UKGT) commodity codes:
- 4011209000
- 4012120010
Recommendation of the TRA
The TRA’s recommendation was to vary the application of the countervailing duty under regulation 100A of the Regulations so that it applies to the goods subject to review imported to the UK until 12 November 2028. That is, 5 years subsequent to the date when the measure would have expired (13 November 2023) had no transition review been initiated. The TRA calculated the new duties based on the evidence and information available to them, including that submitted by interested parties. They recalculated the subsidy and injury margins which have been used to calculate the fixed duties which form their recommended countervailing duties. Those recommended countervailing duties outlined in Table 1.
The Secretary of State’s decision and reasons for it
In accordance with regulation 101(1A) of the Regulations, the Secretary of State may reject the recommendation only if the Secretary of State is satisfied that it is not in the public interest to accept it. As per regulation 101D(2) of the Regulations, if the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide that the application of the countervailing amount should be varied other than in accordance with the recommendation or revoked.
The Secretary of State decided to reject the recommendation because he was satisfied that it was not in the public interest to accept it. The Secretary of State decided that the application of the countervailing amount should be varied other than in accordance with the recommendation, and varied the period for the application of the rates recommended by the TRA.
The Secretary of State took this decision because:
-
for the duties which the TRA has recommended are reduced, the reason is that it is fair to apply these reduced duties from the point of EU Exit, noting that in 2022 the European Commission lost a legal challenge with respect to the calculation of the duties that the UK transitioned on 1 January 2021
-
for the duties which the TRA has recommended are increased, the reason is that it is in accordance with The World Trade Organization rules on prospectivity and fairer to apply the increased duties recommended by the TRA prospectively
Expiry of the countervailing duty
The countervailing duty on the goods given effect to by this public notice ceases to apply on 12 November 2028.
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 product imported into the UK originating from China is varied at the rates listed in table 1.
Table 1: countervailing duty rates applicable to overseas exporters
| Overseas exporter | Duty amount (£) per tyre | Additional TAP code |
|---|---|---|
| The Hankook Group (Chongqing Hankook Tire Co., Ltd and Jiangsu Hankook Tire Co., Ltd) | 0.00 | C334 |
| All other overseas exporters (residual rate) | 64.41 | C999 |
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 HMRC on importation of the goods using document code D008.
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.