Trade remedies notice 2025/16: countervailing duty on Polyethylene terephthalate (PET) originating from India
Updated 14 October 2025
© Crown copyright 2025
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/trade-remedies-notices-countervailing-duty-on-pet-polyester-from-india/trade-remedies-notice-202516-countervailing-duty-on-polyethylene-terephthalate-pet-originating-from-india
This public notice was published on 14 October 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 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (‘the regulations’) on legislation.gov.uk.
This public notice gives effect to the Secretary of State’s decision to accept the recommendation of the Trade Remedies Authority (TRA) to vary the application of the measure so that it applies until 1 August 2029 and to maintain the countervailing duty on polyethylene terephthalate originating from India at the existing duty rates.
This public notice:
- relates to polyethylene terephthalate, referred to as ‘the goods’ in the ‘goods description’ section
- gives effect to the Secretary of State’s decision to accept the TRA’s recommendation to vary the application of the measure so that it applies until 1 August 2029 and to maintain the countervailing duty on polyethylene terephthalate originating from India
- supersedes Taxation notice 2020/32: countervailing duty on certain polyethylene terephthalate (PET) originating in India (‘Taxation Notice 2020/32’)
Goods description
This public notice relates to polyethylene terephthalate originating from India and exported to the UK.
- polyethylene terephthalate having a viscosity number of 78 millilitres per gram or higher, according to ISO Standard 1628-5
Transition review TS0060: transition review of a countervailing measure applying to polyethylene terephthalate originating from India
On 10 July 2024, the TRA published a Notice of Initiation (NOI) to initiate a transition review of the UK measure relating to polyethylene terephthalate originating from India.
Summary of the transition review
The TRA initiated a transition review of the relevant trade measure relating to polyethylene terephthalate originating in India. 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 revoked, extended or varied.
Having considered the responses to the consultation and having conducted its assessment, the TRA determined that:
- the importation of the subsidised goods would be likely to continue or recur if the countervailing amounts were no longer applied to those goods
- it is likely that injury to UK industry in the like goods would recur if the countervailing measure was no longer applied to the goods subject to review
The proposed variation of the measure also meets the economic interest test.
Recommendation of the TRA
The TRA recommended that, the application of the countervailing amount should be extended so that it applies until 1 August 2029, 5 years subsequent to the date when the measure would have otherwise expired (1 August 2024) had the transition review not been initiated. In addition, the TRA recommended that the duty rate of the measure remain the same at the existing rates ranging (0% to 13.8%).
Commodity code
Categories of the product subject to countervailing duty are imported into the UK under the following UK Global Tariff (UKGT) commodity codes:
- 39 07 61 00 20
- 39 07 61 00 80
Expiry of the countervailing duty
The countervailing duty on the goods given effect to by this public notice ceases to apply on 1 August 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 product imported into the UK originating from China is at the rates listed in Table 1.
Table 1: countervailing duty rates applicable to overseas exporters
| Overseas exporter | Duty amount | Additional TAP code |
|---|---|---|
| Futura Polyesters Ltd | 0% | A184 |
| IVL Dhunseri Petrochem Industries Private Limited | 2.3% | C380 |
| Pearl Engineering Polymers Ltd | 13.8% | A182 |
| Reliance Industries Ltd | 4% | A181 |
| Senpet Ltd | 4.43% | A183 |
| All other overseas exporters (residual amount) | 13.8% | A999 |
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.
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.