Notice

Trade Remedies Notice 2023/11: safeguard measure: tariff-rate quota on steel goods

Updated 30 June 2023

This notice was originally published on 30 June 2023 with effect from 1 July 2023.

This public notice is published by the Secretary of State under paragraph 21(7)(a) of Schedule 5 of the Taxation (Cross-border Trade) Act 2018 and makes provision giving effect to the recommendation of the Trade Remedies Authority made in accordance with regulation 37(1) of The Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (“the Regulations”) and entitled TQ0030: tariff rate quota review – review of developing country exceptions.

Goods description

The tariff rate quota set out in this notice applies to the following steel products (“steel goods”):

Goods category	Goods category name	‘UK global tariff’ commodity code
L [6]	Tin mill products	72091899, 72105000, 72121090, 72101100, 72107010, 72124020, 72101220, 72109040, 72101280, 72121010
M [7]	Non-alloy and other alloy quarto plates	72085120, 72089020, 72254040, 72085191, 72089080, 72254060, 72085198, 72109030, 72085291, 72254012
N [12][A]	Alloy merchant bars and light sections	72283020, 72283041, 72283061, 72283069, 72283070, 72283089, 72286020, 72287010
N [12][B]	Non-alloy merchant bars and light sections	72143000, 72149110, 72149190, 72149931, 72149939, 72149950, 72149971, 72149979, 72149995, 72159000, 72161000, 72162100, 72162200, 72164010, 72164090, 72165010, 72165091, 72165099, 72169900
O [16]	Non-alloy and other alloy wire rod	72131000, 72139149, 72271000, 72132000, 72139170, 72272000, 72139110, 72139190, 72279010, 72139120, 72139910, 72279050, 72139141, 72139990, 72279095
P [17]	Angles, shapes, and sections of iron or non-alloy steel	72163110, 72163219, 72163310, 72163190, 72163291, 72163390, 72163211, 72163299

The number in square brackets indicates the corresponding category of steel products in Taxation Notice 2020/06: safeguard measures on certain steel products – application of tariff rate quotas, which had effect from 11 pm on 31 December 2020 to 30 June 2022.

Summary of the TRQ review

In accordance with regulation 35B of the Regulations, the Trade Remedies Authority (TRA) have conducted a TRQ review of the UK’s steel safeguard trade remedy measure, as there is information to show that there has been a change in circumstance since the application of the TRQ. The change in circumstance under review are changes in patterns of trade, which mean that; imports from a developing country member of the WTO which have been excluded from the application of the TRQ can no longer be excluded under regulation 43 (developing country exception) of the Regulations; imports from a developing country member of the WTO which have not been excluded from the application of the TRQ should be excluded under regulation 43 of the Regulations.

Under Regulation 44 of the Regulations the TRA have also considered the exceptions afforded by the application of a safeguard measure to certain countries which have an exception stated in a Free Trade Agreement (FTA) with the UK. This has allowed the TRA to remove imports, when calculating import totals, from relevant countries with applicable FTAs from the scope of any safeguard measures.

The period of investigation (POI) for the review to assess the change in circumstances was 1 January 2022 to 31 December 2022. The representative period for assessing traditional trade flows was the calendar years 2017 to 2019.

The TRA’s recommendation

In accordance with regulation 37(1) of the Regulations, and as a result of the determinations made pursuant to regulation 35(B) of the Regulations, the TRA made the following recommendation to the Secretary of State of Business and Trade.

The TRA recommended that the developing countries whose status as either subject to or excepted from the safeguard measure, and resulting TRQ allocations, should be varied. The resulting TRQ allocations for each steel category are shown below in the ‘Year 6 quota allocation’ section. The allocations below supersede the year 6 allocations in Trade remedies notice 2022/01 and Trade remedies notice 2022/02.

The TRA have made this recommendation as a result of the change of circumstances and their consideration of the facts which are set out in their final recommendation and further evidenced in the public file for case TQ0030.

Secretary of State’s decision on the TRQ review

This public notice gives effect to the Secretary of State’s decision to accept the TRA’s recommendation on the TRQ review of the UK’s steel safeguard trade remedy measure. The Secretary of State accepted the recommendation while having regard to the public interest. This notice is made under section 13(4) of the Taxation (Cross-border Trade) Act 2018.

The varied measure shall take effect the day after the date of publication of any public notice as per section 13 of the Taxation (cross-border trade) Act 2018, which gives effect to this recommendation and to the TRQ periods set out below.

Duty amount

The additional amount of duty (“safeguard duty”) applicable to steel goods imported outside of the quota is 25% ad valorem.

The safeguard duty is applicable to the net free-at-the-frontier price of the good (before any other amount of import duty).

The application of the steel safeguard measure remains suspended from 1 July 2022 until 30 June 2024 with respect to goods originating in Ukraine, as originally implemented by taxation notice 2022/01.

Duration

The updated tariff-rate quota applies from 1 July 2023 to 30 June 2024.

Quota amount and allocation

Right to access quota

The right to access the quota is granted by His Majesty’s Revenue and Customs to importers in the United Kingdom on a first-come, first-served basis.

Importers are asked to cite the relevant order number set out in the Annex when applying to His Majesty’s Revenue and Customs to access a particular quota.

Limited access to unused quota in next quarter of same year

Any unused quota allocated for steel goods originating in a country or territory remains available in the next quarter for steels goods originating in that country or territory. Any unused balance may cumulate within the same year but any quota remaining at the end of each year is not available in the next year.

Open access to unused quota in quarter 4 of each year

Importers of steel goods originating in a country or territory with an exhausted quota allocation for the year may, only in quarter 4 of that year, apply for the right to use any remaining quota allocated for steel goods originating in all other countries or territories.

Year 6 quota allocation

The tariff rate quota applies from 1 July 2023 to 30 June 2024, in tonnes (t), allocated quarterly:

• quarter 1: 1 July 2023 to 30 September 2023
• quarter 2: 1 October 2023 to 31 December 2023
• quarter 3: 1 January 2024 to 31 March 2024
• quarter 4: 1 April 2024 to 30 June 2024

Goods category	Origin country or territory	Year 6 quarter 1	Year 6 quarter 2	Year 6 quarter 3	Year 6 quarter 4
6	EU	30,938	30,938	30,602	30,602
	PRC	7,855	7,855	7,769	7,769
	Taiwan	2,565	2,565	2,537	2,537
	Korea, South	2,435	2,435	2,408	2,408
	Residual	1,050	1,050	1,038	1,038
	Total	44,842	44,842	44,355	44,355
7	EU	68,848	68,848	68,099	68,099
	Residual	24,569	24,569	24,302	24,302
	Total	93,417	93,417	92,401	92,401
12A	EU	28,551	28,551	28,241	28,241
	Residual	4,107	4,107	4,062	4,062
	Total	32,658	32,658	32,303	32,303
12B	EU	34,297	34,297	33,924	33,924
	Türkiye	12,909	12,909	12,769	12,769
	Residual	7,336	7,336	7,256	7,256
	Total	54,542	54,542	53,949	53,949
16	EU	72,564	72,564	71,775	71,775
	Residual	3,168	3,168	3,134	3,134
	Total	75,732	75,732	74,909	74,909
17	EU	165,222	165,222	163,426	163,426
	Residual	17,171	17,171	16,984	16,984
	Total	182,393	182,393	180,410	180,410

Goods excluded

Exclusion for steel goods originating in signatory countries or territories

All steel goods originating in a signatory country or territory specified below are excluded from both:

• the quota amount allocated for all other countries or territories

• the application of the safeguard duty

Signatory countries or territories

• Antigua and Barbuda
• Barbados
• Belize
• Bahamas
• Dominica
• Dominican Republic
• Grenada
• Guyana
• Jamaica
• Kenya
• St Kitts and Nevis
• St Lucia
• St Vincent and the Grenadines
• Suriname
• Trinidad and Tobago

Limited exclusion for steel goods originating in developing countries or territories

Except for steel goods in a goods category originating in a developing country or territory annotated with that goods category, any steel goods originating in a developing country or territory specified below are excluded from both:

• the quota amount allocated for all other countries or territories

• the application of the safeguard duty

Key

The * denotes a quota amount for the goods category is allocated for the country or territory.

The ^ denotes the quota amount for the goods category allocated to all other countries or territories is available for the country or territory.

Developing countries or territories

• Afghanistan
• Albania
• Angola
• Antigua and Barbuda
• Argentina
• Armenia
• Bahrain (Category: 17^)
• Bangladesh
• Barbados
• Belize
• Benin
• Bolivia
• Botswana
• Brazil
• Brunei
• Burkina Faso
• Burundi
• Cape Verde
• Cambodia
• Cameroon
• Central African Republic
• Chad
• Chile
• China (Categories: 6*, 12A^, 12B^)
• Colombia
• Congo
• Costa Rica
• Côte d’Ivoire
• Cuba
• Democratic Republic of the Congo
• Djibouti
• Dominica
• Dominican Republic
• Ecuador
• Egypt
• El Salvador
• Eswatini
• Fiji
• Gabon
• The Gambia
• Georgia
• Ghana
• Grenada
• Guatemala
• Guinea
• Guinea-Bissau
• Guyana
• Haiti
• Honduras
• Hong Kong
• India (Categories: 7^, 17^)
• Indonesia
• Jamaica
• Jordan
• Kazakhstan
• Kenya
• Kuwait
• Kyrgyzstan
• Laos
• Lesotho
• Liberia
• Macao
• Madagascar
• Malawi
• Malaysia
• Maldives
• Mali
• Mauritania
• Mauritius
• Mexico
• Moldova
• Mongolia
• Montenegro
• Morocco
• Mozambique
• Myanmar (Burma)
• Namibia
• Nepal
• Nicaragua
• Niger
• Nigeria
• North Macedonia
• Oman
• Pakistan
• Panama
• Papua New Guinea
• Paraguay
• Peru
• Philippines
• Qatar
• Rwanda
• St Kitts and Nevis
• St Lucia
• St Vincent and the Grenadines
• Samoa
• Saudi Arabia
• Senegal
• Seychelles
• Sierra Leone
• Solomon Islands
• South Africa
• Sri Lanka
• Suriname
• Tajikistan
• Tanzania
• Thailand
• Togo
• Tonga
• Trinidad and Tobago
• Tunisia
• Turkey (Categories: 6^, 7^, 12B*, 16^, 17^)
• Uganda
• Ukraine
• United Arab Emirates
• Uruguay
• Vanuatu
• Venezuela
• Vietnam
• Yemen
• Zambia
• Zimbabwe