The Secretary of State for Business and Trade has accepted a recommendation made by the Trade Remedies Authority, and is giving effect to that recommendation, under paragraph 15(5) of Schedule 4 to the Taxation (Cross-border Trade) Act 2018 (‘the Act’) to apply a provisional anti-dumping duty on certain excavators originating from the People’s Republic of China.

This will require UK importers to obtain a bank guarantee, secure a bond or pay a cash deposit equal to the provisional duty against their customs declaration.