PARLIAMENTARY WRITTEN QUESTION
Electric Bicycles: Import Duties (19 January 2021)
Question Asked
Asked by:
Mr Richard Holden (Conservative)
Answer
The anti-dumping duty on certain bicycle parts originating in China (imposed by Taxation Notice 2020/34) does not apply to parts used in the assembly of electric bicycles. However, a person seeking to import bicycle parts from China for use in the assembly of electric bicycles needs to apply to HM Revenue and Customs (HMRC) for authorisation, which prevents circumvention of the duty.
For example, if a consignment includes front forks, frames, motors, and two or more other parts necessary to assemble electric bicycles, HMRC may consider the consignment to consist of electric bicycles, which are subject to both anti-dumping duty (imposed by Taxation Notice 2020/24) and countervailing duty (imposed by Taxation Notice 2020/25).
HM Government intends to review the anti-dumping duty on bicycles and certain bicycle parts originating in China. The review, a transition review, will be initiated by the Trade Remedies Investigations Directorate (or its successor, the Trade Remedies Authority) before expiry of the current duty on 30th August 2024. There is no anti-dumping duty (or countervailing duty) on bicycle parts originating in any other country or territory.
Answered by:
Mr Ranil Jayawardena (Conservative)
22 January 2021
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