Taxation notice 2020/31: anti-dumping duty on certain aluminium foil in rolls originating in the People's Republic of China - GOV.UK

2022-09-18 10:19:33 By : Mr. Jammie Zhao

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This publication is available at https://www.gov.uk/government/publications/trade-remedies-notices-anti-dumping-duty-on-aluminium-foil-from-china/taxation-notice-202031-anti-dumping-duty-on-certain-aluminium-foil-in-rolls-originating-in-the-peoples-republic-of-china

This notice is published under regulation 96A(1) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.

This notice gives effect to the EU trade remedies measure specified in Notice of Determination 2020/31: Anti-dumping duty on aluminium foil in rolls originating in the People’s Republic of China.

The additional amount of import duty (“the anti-dumping duty”) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of goods subject to duty (described below) originating in the People’s Republic of China is specified in Table 1.

In order 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 HMRC on importation of the goods. The text of the declaration is set out in Annex 2.

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

The duty specified in Table 1 applies to goods described, or imported under a commodity code specified, below.

Aluminium foil of a thickness of 0.007mm or more but less than 0.021mm, not backed, not further worked than rolled but whether or not embossed, in low weight rolls of a weight not exceeding 10kg.

This notice takes effect, and the duty applies, on replacement of EU trade duty.

The duty applies until either a. 6 June 2024; or b. the date the Secretary of State specifies in a notice published under regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.

Note: Regulation 97C of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 provides that a duty that would otherwise expire during a transition review continues to apply until the review concludes.

The duty applied by this notice is subject to a transition review under regulation 97(2)(b) Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.

Information on investigations and reviews may be found on the Trade Remedies Service website.

The Rt Hon Liz Truss MP

Secretary of State for International Trade

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.

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

Don’t include personal or financial information like your National Insurance number or credit card details.

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