Notice

Trade remedies notice 2024/16: provisional anti-dumping duty on suspension poly (vinyl chloride) (S-PVC) from the United States of America

Updated 29 November 2024

This notice was originally published on 28 November 2024 with effect from 29 November 2024.

Secretary of State’s decision on provisional measures

This public notice is published by the Secretary of State under paragraph 15(5) of Schedule 4 of the Taxation (Cross-border Trade) Act 2018 (‘the Act’). 

This public notice gives effect to the Secretary of State’s decision to accept the Trade Remedies Authority’s (TRA) recommendation within their provisional affirmative determination, which found that the goods imported into the UK from the United States of America (USA) are being dumped and have caused or are causing injury to UK industry and recommended applying provisional measures (‘the provisional measures’).

Goods description

The public notice relates to suspension poly (vinyl chloride) (S-PVC) originating from the USA and exported to the UK, which is more specifically described as:

• suspension poly(vinyl chloride), not mixed with any other substance

TRA recommendation

The TRA’s recommendation is:

• to require all importers of the goods to give a guarantee in respect of the estimated anti-dumping duty applicable to their imports, for a period of 6 months, or until a definitive remedy is implemented, whichever is sooner
• to apply anti-dumping duty rates to goods subject to the measure, to the companies specified in Annex 1 of this notice
• for the guarantee, which the TRA has found meets the economic interest of the UK, to take the form of a bank guarantee, bond or cash

All importers of the goods are therefore required to give a guarantee in accordance with the recommendation and this notice made under paragraph 15(5) of Schedule 4 to the Act.

The guarantee will be required during the period of the provisional remedy. The provisional remedy will end in 6 months from the day after the date of the publication of the Taxation Notice, or when a definitive remedy is implemented, whichever is sooner. The guaranteed amount will only become payable if definitive measures are imposed.

It is recommended that the guarantee amount should be calculated by applying the estimated anti-dumping amount as an ad-valorem duty to the customs value of the goods concerned.

For those who:

• provide a bank guarantee: HMRC will return guarantee documents through the usual channels if a definitive measure is not imposed. In cases where the definitive duty rate is equal to or less than the provisional duty, bank guarantee documents will be returned when HMRC are satisfied that any outstanding duty has been collected
• provide a bond: HMRC will offer a reimbursement through usual channels, if a definitive measure is not imposed or if the definitive duty rate is less than the provisional duty rate
• pay a cash deposit: HMRC will offer a reimbursement through usual channels, if a definitive measure is not imposed or if the definitive duty rate is less than the provisional duty rate

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 or supply the TRA with evidence at future opportunities.

The TRA published the Statement of Essential Facts (SEF) on the case on 19 November 2024.

The TRA will submit a final decision to the Secretary of State before the end of the investigation.

Alternatively, email the TRA to ask questions: [email protected]

Amount of provisional anti-dumping duty

The provisional anti-dumping duty applicable to the goods is specified in Annex 1.

Goods subject to the provisional anti-dumping duty

The rates of provisional anti-dumping duty specified in Annex 1 apply to the goods as described or imported under a UK Global tariff commodity code specified below:

• 39041000 15
• 39041000 80

Imposition date

This public notice takes effect, and the provisional anti-dumping duty applies, from 29 November 2024.

Annex 1: duty amount for overseas exporters

A rate of anti-dumping duty ranging from 38.43% to 56.01% will apply to imports of the goods from US companies.

Provisional anti-dumping duty rates for overseas exporters
US exporter/producer	Duty rate	Additional code
Formosa Plastics Corporation, USA	38.43%	8A30
All other US producers (residual amount)	56.01%	8999

Declaration required to qualify for duty amount

In order to qualify for the duty rate applicable to goods produced by an overseas exporter specified in Annex 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 rate is the duty rate applicable to the goods.

Annex 2: 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] ([additional code]) in [country]. I declare that the information provided in this invoice is complete and correct.

Date:

Signature:

Name (printed):”