Taxation notice 2020/02: countervailing duty on certain rainbow trout originating in Turkey
Updated 30 November 2021
漏 Crown copyright 2021
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This notice was originally published on 31 December 2020.
This notice is published under regulation 96A(1) of the .
Transition of EU trade remedies measure
This notice gives effect to the EU trade remedies measure specified in Notice of Determination 2020/02: Countervailing duty on certain rainbow trout originating in Turkey.
Duty amount and additional TAP codes
The additional amount of import duty (the countervailing 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 Turkey is specified in Table 1.
Table 1: Duty amount and additional TAP codes
| Overseas exporter | Duty amount | Additional TAP codes |
|---|---|---|
| BAFA Su 脺r眉nleri Yavru 脺retim Merkezi Sanayi Ticaret A艦 | 1.5% | B965 |
| 脰zpekler 陌n艧aat Taahh眉d Dayan谋kl谋 T眉ketim Mallar谋 Su 脺r眉nleri Sanayi ve Ticaret Limited 艦irketi | 6.7% | B966 |
| Ternaeben Gida ve Su 脺r眉nleri Ithalat ve Ihracat Sanayi Ticaret A艦 | 8.0% | B967 |
| Overseas exporter specified in Annex 1 | 6.9% | (per Annex 1) |
| Overseas exporter specified in Annex 2 | 7.6% | (per Annex 2) |
| All other overseas exporters (residual amount) | 9.5% | B999 |
Declaration required to qualify for duty amount
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 3.
If an invoice is not presented, or the declaration is not made, the residual amount is the duty amount applicable to the goods.
Goods subject to duty
The duty specified in Table 1 applies to goods described, or imported under a commodity code specified, below.
Goods description:
Rainbow trout (Oncorhynchus mykiss):
- live weighing 1.2kg or less each
- fresh, chilled, frozen or smoked: in the form of whole fish (with heads on), whether or not gilled, whether or not gutted, weighing 1.2kg or less each
- with heads off, whether or not gilled, whether or not gutted, weighing 1kg or less each in the form of fillets weighing 400g or less each
| Commodity codes |
|---|
| 03 01 91 90 11 |
| 03 03 14 90 11 |
| 03 04 82 90 10 |
| 03 02 11 80 11 |
| 03 04 42 90 10 |
| 03 05 43 00 11 |
Imposition date
This notice takes effect, and the duty applies, on replacement of EU trade duty.
Expiry date
The duty applies until either: 30 days after replacement of EU trade duty (if the duty is revoked following transition review); or 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.
Duty subject to transition review
The duty applied by this notice is subject to a transition review, initiated on 4 March 2020, under regulation 97(2)(b) Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.
Information on investigations and reviews may be found on the .
The Rt Hon Liz Truss MP
Secretary of State for International Trade
Annex 1: Overseas exporters subject to 6.9% duty amount
| Overseas exporter | Additional TAP code |
|---|---|
| Akyol Su 脺rn.脺rt.Ta艧.Kom.陌th.陌hr.Paz.San. ve Tic. Ltd 葮ti | B964 |
| Asya S枚臒眉t Su 脺r眉nleri 脺retim Dahili Paz.ve 陌hr. Ltd 葮ti | B964 |
| GMS Su 脺r眉nleri 脺retim 陌th. Paz. San. ve Tic. Ltd 葮ti | B964 |
| G眉m眉艧doga Su 脺r眉nleri 脺retim Ihracat Ithalat A艦 | B964 |
| G眉m眉艧-Yel Su 脺r眉nleri 眉retim 陌hracat ve 陌thalat Ltd 葮ti | B964 |
| Hakan Komandit 艦irketi | B964 |
| 陌skele Su 脺r眉nleri Hayv.Gida Tur.In艧.Paz.Ihr.Ltd 葮ti | B964 |
| Karak枚y Su 脺r眉nleri 脺retim Paz.Tic.陌hr. ve 陌th.Ltd 葮ti | B964 |
| 脰zg眉 Su 脺r眉n. 脺ret. Ta艧. Komis. 陌th. 陌hr. Paz. San. ve Tic. Ltd 艦ti | B964 |
Annex 2: Overseas exporters subject to 7.6% duty amount
| Overseas exporter | Additional TAP code |
|---|---|
| Ada Su 脺r眉nleri Turizm 陌n艧aat ve Ticaret Ltd. 艦ti | B969 |
| Ahmet Aydeniz G谋da San. ve Tic. A.艦. | B970 |
| Alba Lojistik 陌hracat 陌thalat Ltd. 艦ti | B971 |
| Alba Su 脺r眉nleri A.艦. | B972 |
| Alfam Su 脺r眉nleri A.艦. | B973 |
| Alima Su 脺r眉nleri ve Gida San. Tic. A.艦. | B974 |
| Alka Su 脺r眉nleri A.艦. | B975 |
| Azer Altin Su 脺r眉nleri | B976 |
| Ba臒c谋 Bal谋k G谋da ve Enerji 脺retimi San ve Tic. A.艦. | B977 |
| 脟aml谋 Yem Besicilik Sanayii ve Ticaret A.艦. | B978 |
| 脟ir莽ir Su 脺r眉nleri Ltd. 艦ti | B979 |
| Fishark Su 脺r眉nleri 脺retim Sanayi ve Ticaret A.艦. (formerly Penta Su 脺r眉nleri 脺retim ve Sanayi Tic. A.艦.) | B985 |
| Ipa艧 Su 脺r眉nleri A.艦. | B980 |
| Kemal Bal谋k莽谋l谋k Ihr. Ltd. 艦ti | B981 |
| Lezita Balik A.艦. (formerly Abal谋o臒lu Yem-Soya ve Tekstil San. A.葮.) | B968 |
| Liman Entegre Bal谋k莽谋l谋k San ve Tic. Ltd. 艦ti | B982 |
| Miray Su 脺r眉nleri | B983 |
| 脰nder Su 脺r眉nleri San. ve Tic. Ltd. 艦ti | B984 |
| Tai Su 脺r眉nleri Ltd. 艦ti | B986 |
| TSM Deniz 脺r眉nleri San. Tic. A.艦. | B987 |
| Ugurlu Bal谋k A.艦. | B988 |
| Ya艧ar D谋艧 Tic. A.艦. | B989 |
Annex 3: 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:
鈥淚, 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):鈥�
Note: If an invoice is not presented, or the declaration is not made, the residual amount is the duty amount applicable to the goods.