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HMRC internal manual

Customs Special Procedures Manual

Bicycle parts: scope of relief

Commission Regulation 88/97 exempted certain imports of bicycle parts originating in the Peoples Republic of China from Anti- Dumping Duty (ADD).

Certain listed parties are exempt from paying ADD on the imports of bicycle parts. Article 14 of the regulation also provides for exemption of ADD where the parts are declared for free circulation by a person other than an exempted party, provided they are imported under an end-use authorisation and:

  • are delivered to an exempted  party (Article 14a of regulation 88/97),  or
  • are delivered to another holder of an authorisation for final delivery to an exempted party (Article 14 b of regulation 88/97), or
  • on a monthly basis less than 300 units per type of essential bicycle parts were declared for free circulation or delivered to the end-use authorised trader (Article 14 c of regulation 88/97).

The relief is for the importation of parts. They do not have to be assembled into complete bicycles in order to obtain relief.

Customs Duty and import VAT are not relieved or reduced under this exemption and are payable at the time of importation.