Notice

Trade remedies notice 2025/9: countervailing duty on biodiesel originating from Argentina

Updated 22 April 2025

This public notice was published on 22 April 2025 with effect from the day after the date of publication.

This public notice is published by the Secretary of State under regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (‘the Regulations’).

This public notice gives effect to the Secretary of State’s decision to accept the Trade Remedies Authority’s (TRA) recommendation to vary the countervailing duty on biodiesel originating from Argentina by extending the measure for a further 5 years and exclude sustainable aviation fuel (SAF) from the scope of the measure.

This public notice:

• relates to biodiesel (the ‘goods’ it relates to are described under the heading ‘goods description’)
• gives effect to the TRA’s recommendation to vary the measure by extending the existing duty rate set out in Taxation notice 2020/26: countervailing duty on biodiesel originating in Argentina for a further 5 years and varying the description of goods to which the countervailing duty applies so that it excludes SAF until 13 February 2029
• supersedes Taxation notice 2020/26

Goods description

The recommendation includes an amendment to scope to exclude SAF so that the new description of the goods is ‘fatty-acid mono-alkyl esters or paraffinic gas oils obtained from synthesis or hydro-treatment, of non-fossil origin, in pure form or as included in a blend, excluding sustainable aviation fuel, in pure form or as included in a blend’ (‘goods’).

Transition review TS0044 – biodiesel originating from Argentina

On 5 October 2023, the TRA published a Notice of Initiation to initiate a transition review of the UK countervailing measure relating to imports of biodiesel originating from Argentina.

Summary of the transition review

The TRA conducted the transition review in accordance with regulation 99A of the regulations. During the assessment the TRA found that importation of the subsidised goods subject to review would be likely to continue or recur if the countervailing amount were no longer applied to those goods. The TRA also found that injury to the UK industry would be likely to recur if the measure were no longer applied.

Further information on the investigation can be found on the TRA’s public file.

Variation of application of countervailing duty on the goods

The application of the countervailing duty on the goods is varied from 13 February 2024 to extend its period of application at the existing rates of duty for a further 5 years and to exclude SAF from the scope of the measure.

Amount of countervailing duty 

The countervailing duty applicable to the net, free-at-the-frontier price, before other amounts of import duty, on the product imported into the UK from Argentina is maintained at the rates listed in Annex 1.

Commodity codes

Categories of the product subject to the countervailing duty are imported into the UK under the following UK Global Tariff (UKGT) commodity codes.

Codes beginning with 15

• 1516 20 98 21
• 1516 20 98 29
• 1516 20 98 33
• 1518 00 91 21
• 1518 00 91 29
• 1518 00 91 33
• 1518 00 95 21
• 1518 00 99 21
• 1518 00 99 29
• 1518 00 99 33

Codes beginning with 27

• 2710 19 46 21
• 2710 19 46 29
• 2710 19 46 33
• 2710 19 47 21
• 2710 19 47 29
• 2710 20 11 21
• 2710 20 11 29
• 2710 2011 33
• 2710 20 16 21
• 2710 20 16 29
• 2710 20 16 33
• 2710 20 16 93

Goods beginning with 38

• 3826 00 10 20
• 3826 00 10 29
• 3826 00 10 50
• 3826 00 10 59
• 3826 00 10 89
• 3826 00 10 99
• 3826 00 90 11
• 3826 00 90 19
• 3826 00 90 33
• 3824 99 92 10
• 3824 99 92 17
• 3824 99 92 14

Excluded goods

Sustainable aviation fuel (SAF) in pure form or as included in a blend that is classified to one of the following commodity codes:

• 2710 19 42 21
• 2710 19 42 29
• 2710 19 44 21
• 2710 19 44 29
• 2710 19 44 33
• 2710 19 47 33

Imposition date 

This public notice takes effect, and the countervailing duty applies, from the day after publication of this public notice (23 April 2025). 

Expiry date

The countervailing duty on the goods given effect to by this public notice ceases to apply on 13 February 2029.

The TRA will notify interested parties of the expiry of the countervailing duty in sufficient time to allow an interested party to make an application for an expiry review.

Annex 1: duty amount for overseas exporters

A countervailing duty ranging from 25% to 33.4% will apply to imports of the goods originating from Argentinean producers.

Overseas exporter/Producer	Duty rate	Additional codes
Aceitera General Deheza SA	33.4%	C493
Bunge Argentina SA	33.4%	C494
Cargill SACI	28.2%	C491
COFCO International Argentina SA	28.2%	C490
LDC Argentina SA	26.2%	C495
Molinos Agro SA	25%	C496
Oleaginosa Moreno Hermanos SACIFyA	25%	C497
Vicentin SAIC	25%	C498
All other overseas exporters (residual rate)	33.4%	C999
Sustainable aviation fuel*	0% Excluded from the measure	8C01

• sustainable aviation fuel is excluded from the measure, as noted in the ‘goods description’. Use additional code 8C01 on your import declaration to exclude imports of these products from the countervailing duty

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):”