Taxation notice 2022/03: provisional anti

Published 16 August 2022

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This publication is available at https://www.gov.uk/government/publications/trade-remedies-notices-anti-dumping-duty-on-certain-aluminium-extrusions-from-china/taxation-notice-202203-provisional-anti-dumping-duty-on-certain-aluminium-extrusions-originating-from-china

This notice was originally published on 16 August 2022.

This public notice is published by the Secretary of State under paragraph 15 (5)(a) and (b) of Schedule 4 to the Taxation (Cross-border Trade) Act 2018 (“the Act”).

The public notice relates to certain aluminium extrusion goods originating from China (“the goods”). The goods are described as:

The goods are commonly referred to as ‘aluminium extrusions’, referring to their most common manufacturing process even if they can also be produced by other production processes, such as rolling, forging or casting.

This public notice gives effect to the Secretary of State’s decision to accept the Trade Remedies Authority’s (TRA) provisional affirmative determination, which found that the goods are being dumped in the UK and have caused or are causing injury to UK industry, and apply provisional measures (“the provisional measures”).

The TRA’s recommendation was;

All importers of the goods are therefore required to give a guarantee in accordance with this recommendation and regulations under paragraph 6 of Schedule 6 of the Act. The guarantee will be required during the period of the provisional remedy. The provisional remedy will end in 6 months; or when a definitive remedy is implemented, whichever is sooner.

For those who:

The public file section of the TRA’s website is regularly updated with information relating to the case. Interested parties can use this to increase their understanding of the investigation. The TRA published the Statement of Essential Facts on the case on 20 May. The TRA will submit a final decision to the Secretary of State before the end of the investigation. Alternatively, contact the Trade Remedies Authority to ask questions at the following email: [email protected].

The estimated anti-dumping amount applicable to the goods is specified in Annex 1 except where the companies are non-cooperating exporters and listed in Annex 2. The estimated anti-dumping duty applicable to goods produced by the companies listed in Annex 2 will be the corresponding non-cooperating rate.

To qualify for the estimated anti-dumping amount applicable to goods produced by an overseas exporter specified in Annexes 1 and 2, a valid commercial invoice with an accompanying declaration must be presented to HMRC on importation of the goods. The text of the declaration is set out in Annex 4.

If an invoice is not presented, or the declaration is not made, a residual rate of 128.17% (“the residual amount”) is the estimated anti-dumping amount applicable to the goods.

The rates of estimated anti-dumping amounts specified in Annexes 1 and 2 apply to the goods as described or imported under a commodity code specified in the table below titled “UK Global Tariff commodity codes subject to the estimated anti-dumping amount”.

Goods with a weight per metre over 14 kg/m are included in the provisional measures, but additional codes are required to track these until a final determination is made at the end of the investigation. These codes must be used and can be found in Annex 3.

The goods do not include the following:

Extrusions with a maximum cross-sectional diameter of more than 310mm are also excluded from the provisional measures. The commodity codes for the goods that are excluded from the provisional measures can be found in Annex 3.

This public notice takes effect, and the estimated anti-dumping amount applies, from 17 August 2022.

A rate of estimated anti-dumping amount of between 9.50% and 22.35% will apply to imports of the goods from Chinese companies that co-operated with the TRA investigation (“co-operating companies”). Co-operating companies are shown in the table below.

For imports of the goods from all other Chinese exporters, including non-cooperating companies, a rate of estimated anti-dumping amount of 128.17% will apply.

Goods with a weight per metre over 14 kg/m are included in the provisional measures, but additional codes are required to track these until a final determination is made at the end of the investigation.

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):”

Note: If an invoice is not presented, or the declaration is not made, the residual amount is the duty amount applicable to the goods.