HMRC has updated its notice about the introduction of a provisional anti-dumping duty on aluminium extrusions from China.

From 16.06.2022 (previously 28.05.22), the following changes will take effect:

• A provisional tariff will apply to goods from China falling within the goods description and commodity codes listed in this notice. The provisional tariff is to be covered by the guarantee and is not payable during the period of the provisional remedy.
• Duty rates between 9.50% and 22.35% will apply to imports from the Chinese companies detailed in this notice that have cooperated with the TRA investigation.
• For all other Chinese exporters, a duty rate of 128.17% will apply.
• Importers of goods from China must secure a bank guarantee equal to the estimated anti-dumping amount due on their imports.
• The guaranteed amount will only become payable if definitive measures are imposed. The amount paid will be at the duty rate set out in the definitive measures.
• Importers will need to apply to HMRC for a General Guarantee Account and obtain a bank guarantee for the provisional anti-dumping duty applicable to their imports. Guidance on how to do this can be found here.

For any queries on bank guarantees, please contact HMRC at dutyliability.policy@hmrc.gov.uk .  Full copy of the HMRC Notice here including details of the different duty rates by exporter.