Trade remedies notice 2026/31: countervailing duty rainbow trout from Turkey
Updated 5 November 2026
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This publication is available at https://www.gov.uk/government/publications/trade-remedies-notices-countervailing-duty-on-rainbow-trout-from-turkey/trade-remedies-notice-202631-countervailing-duty-rainbow-trout-from-turkey
This public notice was published on 5 November 2026 and will come into effect from the day after the date of publication (6 November 2026). The notice supersedes taxation notice 2021/12: countervailing duty on rainbow trout originating from Turkey.
Secretary of State’s decision
This public notice is published by the Secretary of State under:
- subsection 13(4) of the Taxation (Cross-Border Trade) Act 2018 (‘the act’)
- regulation 70(10) 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 rainbow trout originating from Turkey, by extending the measure for a further 5 years in accordance with the public notice.
The public notice:
- relates to rainbow trout live, fresh, chilled, frozen or smoked, whether in the form of whole fish (with heads and gills on), gutted, weighing 1.2kg or less each, or with heads off, gilled or gutted (weighing 1kg or less each), or in the form of fillets (weighing 400g or less each) originating in Turkey (‘rainbow trout’)
- gives effect to the TRA’s recommendation to vary the measure by extending the existing duty rate set out in taxation notice 2021/12: countervailing duty on rainbow trout originating from Turkey for a further 5 years
- supersedes taxation notice 2021/12
Expiry review ER0080: expiry review of countervailing duties applying to rainbow trout from Turkey
On 22 January 2026, the TRA published a notice of initiation to initiate an expiry review of the UK measure relating to rainbow trout from Turkey.
Summary of the expiry review
During the expiry review, the TRA publicly consulted and received responses from interested parties whether the application of the countervailing duty should be extended.
Having considered the responses to the consultation and having conducted its assessment, the TRA recommended that the application of the countervailing duty should be extended so that it applies until 30 January 2031. This is 5 years subsequent to the date when the measure would have otherwise expired (30 January 2026) had the expiry review not been initiated.
In addition, the TRA recommended that the measure be maintained on the relevant goods at the existing duty, as it had not been appropriate for the TRA to recalculate the countervailing duty. The TRA recommended extending the countervailing duty to all goods subject to the review, as no evidence was received to support excluding any goods.
Goods description
Rainbow trout (Oncorhynchus mykiss), live weighing 1.2kg or less each, fresh, chilled, frozen or smoked:
- in the form of whole fish (with heads on), whether or not gilled, whether or not gutted, weighing 1.2kg or less each
- with heads off, whether or not gilled, whether or not gutted, weighing 1kg or less each in the form of fillets weighing 400g or less each
Commodity codes
The goods are imported under the commodity codes:
- 03 01 91 90 11
- 03 03 14 90 11
- 03 04 42 90 10
- 03 05 43 00 11
- 03 04 82 90 10
- 03 02 11 80 11
Variation of application of countervailing duty on the goods
The application of the countervailing duty on the goods is varied from 30 January 2026. That is, the date when the measure would have otherwise expired had no transition review been initiated.
Expiry of the countervailing duty
The countervailing duty on the goods given effect by this public notice will cease to apply on 30 January 2031.
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.
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 (as described in the ‘goods description’ section of this notice) originating in Turkey is specified in table 1.
Table 1: duty amount and additional TAP codes
| Overseas exporter | Duty amount | Additional TAP code |
|---|---|---|
| BAFA Su Ürünleri Yavru Üretim Merkezi Sanayi Ticaret AŞ | 1.5% | B965 |
| Özpekler İnşaat Taahhüd Dayanıklı Tüketim Malları Su Ürünleri Sanayi ve Ticaret Limited Şirketi | 6.7% | B966 |
| Ternaeben Gida ve Su Ürünleri Ithalat ve Ihracat Sanayi Ticaret AŞ | 8% | B967 |
| Overseas exporter specified in annex 1 | 6.9% | (per annex 1) |
| Overseas exporter specified in annex 2 | 7.6% | (per annex 2) |
| All other overseas exporters (residual amount) | 9.5% | B999 |
Annex 1: overseas exporters subject to 6.9% duty amount
| Overseas exporter | Additional TAP code |
|---|---|
| Akyol Su Ürn.Ürt.Taş.Kom.İth.İhr.Paz.San. ve Tic. Ltd Ști | B964 |
| Asya Söğüt Su Ürünleri Üretim Dahili Paz.ve İhr. Ltd Ști | B964 |
| GMS Su Ürünleri Üretim İth. Paz. San. ve Tic. Ltd Ști | B964 |
| Gümüşdoga Su Ürünleri Üretim Ihracat Ithalat AŞ | B964 |
| Gümüş-Yel Su Ürünleri üretim İhracat ve İthalat Ltd Ști | B964 |
| Hakan Komandit Şirketi | B964 |
| İskele Su Ürünleri Hayv.Gida Tur.Inş.Paz.Ihr.Ltd Ști | B964 |
| Karaköy Su Ürünleri Üretim Paz.Tic.İhr. ve İth.Ltd Ști | B964 |
| Özgü Su Ürün. Üret. Taş. Komis. İth. İhr. Paz. San. ve Tic. Ltd Şti | B964 |
Annex 2: overseas exporters subject to 7.6% duty amount
| Overseas exporter | Additional TAP code |
|---|---|
| Ada Su Ürünleri Turizm İnşaat ve Ticaret Ltd. Şti | B969 |
| Ahmet Aydeniz Gıda San. ve Tic. A.Ş. | B970 |
| Alba Lojistik İhracat İthalat Ltd. Şti | B971 |
| Alba Su Ürünleri A.Ş. | B972 |
| Alfam Su Ürünleri A.Ş. | B973 |
| Alima Su Ürünleri ve Gida San. Tic. A.Ş. | B974 |
| Alka Su Ürünleri A.Ş. | B975 |
| Azer Altin Su Ürünleri | B976 |
| Bağcı Balık Gıda ve Enerji Üretimi San ve Tic. A.Ş. | B977 |
| Çamlı Yem Besicilik Sanayii ve Ticaret A.Ş. | B978 |
| Çirçir Su Ürünleri Ltd. Şti | B979 |
| Fishark Su Ürünleri Üretim Sanayi ve Ticaret A.Ş. (formerly Penta Su Ürünleri Üretim ve Sanayi Tic. A.Ş.) | B985 |
| Ipaş Su Ürünleri A.Ş. | B980 |
| Kemal Balıkçılık Ihr. Ltd. Şti | B981 |
| Lezita Balik A.Ş. (formerly Abalıoğlu Yem-Soya ve Tekstil San. A.Ș.) | B968 |
| Liman Entegre Balıkçılık San ve Tic. Ltd. Şti | B982 |
| Miray Su Ürünleri | B983 |
| Önder Su Ürünleri San. ve Tic. Ltd. Şti | B984 |
| Tai Su Ürünleri Ltd. Şti | B986 |
| Selina Balık İşleme Tesisi İthalat İhracat Ve Ticaret Ltd. Şti. | B963 |
| TSM Deniz Ürünleri San. Tic. A.Ş. | B987 |
| Ugurlu Balık A.Ş. | B988 |
| Yaşar Dış Tic. A.Ş. | B989 |
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 3.
Annex 3: 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):”
If an invoice is not presented, or the declaration is not made, the residual amount is the duty amount applicable to the goods.