Taxation notice 2022/03: provisional anti-dumping duty on certain aluminium extrusions originating from China
Published 16 August 2022
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This notice was originally published on 16 August 2022.
Secretary of State’s decision on provisional measures
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:
- bars
- rods
- profiles (whether or not hollow)
- tubes
- pipes; unassembled; whether or not prepared for use in structures (for example cut to length, drilled, bent, chamfered, threaded); made from aluminium whether or not alloyed, containing not more than 99.3% aluminium
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;
- to require all importers of the goods to give a guarantee in respect of an estimated anti-dumping amount (“the estimated anti-dumping amount”) for 6 months, or until a definitive remedy is implemented, whichever is sooner
- to apply different rates of the estimated anti-dumping amount on the goods from the companies specified in Annex 1 and 2
- 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 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:
- provide a bank guarantee, the guaranteed amount will only become payable if definitive measures are imposed. The amount payable will be the duty rate set out in the definitive measures.
- secure 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. 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 and additional codes
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.
Declaration required to qualify for the estimated anti-dumping amount in Annex 4
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.
Goods subject to the estimated anti-dumping amount
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.
Excluded goods description
The goods do not include the following:
- aluminium structures or parts of structures (with the exception of bars, rods, profiles (whether or not hollow), tubes, pipes, unassembled, not welded, made from aluminium, whether or not alloyed, containing not more than 99.3% of aluminium)
- subassemblies
- products that are imported in ‘finished goods kit’
- welded tubes and pipes (which means a tube or pipe produced by longitudinally or spirally seam welding a die or roll-formed flat-rolled semi-product (strip or sheet)
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.
UK Global Tariff commodity codes subject to the estimated anti-dumping amount
Commodity codes
- 7604101011
- 7604101090
- 7604109011
- 7604109019
- 7604109025
- 7604109029
- 7604109080
- 7604109089
- 7604210010
- 7604210090
- 7604291010
- 7604291030
- 7604291040
- 7604291090
- 7604299010
- 7604299020
- 7604299090
- 7608100011
- 7608100019
- 7608100020
- 7608100080
- 7608100089
- 7608208110
- 7608208190
- 7608208910
- 7608208920
- 7608208930
- 7608208990
- 7610909010
Imposition date
This public notice takes effect, and the estimated anti-dumping amount applies, from 17 August 2022.
Annex 1: cooperating companies
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.
Sampled exporters
| Rate of estimated anti-dumping amount | Company group | Additional code (goods 14 kg/m and below) | Additional code (goods over 14 kg/m) |
|---|---|---|---|
| 22.35% | Press Metal International Ltd (China) | 8A00 | 8A05 |
| 22.35% | Press Metal International Technology Ltd. (China) | 8A00 | 8A05 |
| 22.35% | Press Metal UK Limited. | 8A00 | 8A05 |
| 9.50% | Shandong Nanshan Aluminium co. Ltd | 8A01 | 8A06 |
| 9.50% | Yantai Jintai International Trade Co., Ltd | 8A01 | 8A06 |
| 19.93% | Guangdong Haomei New Materials Co., Ltd. | 8A02 | 8A07 |
| 19.93% | Guangdong King Metal Light Alloy Technology Co., Ltd. | 8A02 | 8A07 |
| 19.93% | Haomei Aluminium Products Company Ltd. (Hong Kong) | 8A02 | 8A07 |
Non-sampled exporters
| Rate of estimated anti-dumping amount | Company | Additional code (goods 14 kg/m and below) | Additional code (goods over 14 kg/m) |
|---|---|---|---|
| 20.86% | Guangdong Huachang Group Co., Ltd. | 8A03 | 8A08 |
| 20.86% | Guangdong Jiangsheng Aluminium Co.,Ltd. | 8A03 | 8A08 |
| 20.86% | Guangdong Jma Aluminium Profile Factory (Group) Co., Ltd. | 8A03 | 8A08 |
| 20.86% | Guangdong Nanhai Light Industrial Products Imp. & Exp. Co. Ltd | 8A03 | 8A08 |
| 20.86% | Guangdong Xingfa Aluminium Co., Ltd | 8A03 | 8A08 |
| 20.86% | Guangdong Xinhe Aluminium Xinxing Co.,Ltd | 8A03 | 8A08 |
| 20.86% | Guangya Aluminiun Industries Co.,Ltd | 8A03 | 8A08 |
| 20.86% | Guangdong Yaoyinshan Aluminum Co. Ltd., | 8A03 | 8A08 |
| 20.86% | Jma (HK) Company Limited | 8A03 | 8A08 |
| 20.86% | Shandong Mengshan Aluminium Co.,Ltd | 8A03 | 8A08 |
| 20.86% | Shandong Orient Aluminium Co., Ltd | 8A03 | 8A08 |
| 20.86% | Taishan City Kam Kiu Aluminium Extrusion Co., Ltd. | 8A03 | 8A08 |
| 20.86% | Yingkou Liaohe Aluminium Products Co.,Ltd. | 8A03 | 8A08 |
| 20.86% | Anyang Hoonly International Co., Ltd | 8A03 | 8A08 |
| 20.86% | Foshan City Nanhai Yongfeng Aluminium Co.,Ltd | 8A03 | 8A08 |
| 20.86% | Foshan JMA Aluminium Co., Ltd | 8A03 | 8A08 |
| 20.86% | Foshan Kengye Metal Products Co.,Ltd | 8A03 | 8A08 |
| 20.86% | Foshan Sanshui Fenglu Aluminium Company Limited | 8A03 | 8A08 |
Annex 2: non-cooperating companies
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.
| Rate of estimated anti-dumping amount | Company | Additional code (goods 14 kg/m and below) | Additional code (goods over 14 kg/m) |
|---|---|---|---|
| 128.17% | PanAsia Aluminium (China) Limited | 8A99 | 8A09 |
| 128.17% | PanAsia Enterprises (Nanyang) Company Limited | 8A99 | 8A09 |
| 128.17% | all other exporters from China | 8A99 | 8A09 |
Annex 3: additional codes
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.
| Company | Rate of estimated anti-dumping amount | Code |
|---|---|---|
| Press Metal International Group and weight per metre 14kg/m and below | 22.35% | 8A00 |
| Shandong Nanshan and weight per metre 14kg/m and below | 9.50% | 8A01 |
| Haomei Group and weight per metre 14kg/m and below | 19.93% | 8A02 |
| Non-sample cooperating exporters and weight per metre 14kg/m and below | 20.86% | 8A03 |
| Non-cooperating exporters and weight per metre 14kg/m and below | 128.17% | 8A99 |
| Press Metal International Group and weight per metre above 14kg/m | 22.35% | 8A05 |
| Shandong Nanshan and weight per metre above 14kg/m | 9.50% | 8A06 |
| Haomei Group and weight per metre above 14kg/m | 19.93% | 8A07 |
| Non-sampled cooperating exporters and weight per metre above 14kg/m | 20.86% | 8A08 |
| Non Cooperating Exporters and weight per metre above 14kg/m | 128.17% | 8A09 |
Exports excluded from the provisional remedy
| Rate of estimated anti-dumping amount | Goods description | Additional code |
|---|---|---|
| 0% | Extrusions with a maximum cross-sectional diameter of more than 310mm are also excluded from the provisional remedies. | 8A04 |
Annex 4: 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] ([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.