Regarding the payment of anti-dumping duty on commercial vehicle tires imported as part of a machine kit and confirmation of their country of origin

The decision of the Board of the Eurasian Economic Commission №154 of November 17, 2015 introduced an anti-dumping measure against commercial vehicle tires originating in China.

For reference: The product scope of the anti-dumping measure includes new pneumatic rubber tires intended for operation on various axles of trucks, buses, trolleybuses, dump trucks, trailers and semi-trailers with a landing diameter from 17,5 to 24,5 inches inclusive, with speed category designations applied to them in accordance with the designations specified in Table 5.1 of Section 5 of Annex №8 to the technical regulations of the Customs Union «On the safety of wheeled vehicles» except the designations V, W and Y, with the index loads of more than 115 (except new pneumatic rubber tires according to the list provided for in Annex №2 to the mentioned decision of the Board of the Eurasian Economic Commission. The measure was introduced with respect to commercial vehicle tires originating in China and classified by the EAEU HS codes 4011 20 100 0 and 4011 20 900 0. At the same time, the EAEU HS codes are given exclusively for information.    

Anti-dumping duty is imposed on commercial vehicle tires imported in a «pure» form, i.e. outside the machine kit, including without a mounted wheel disk, regardless of whether they are intended for industry assembly of motor vehicles or for the spare parts market. 

At the same time, only those commercial vehicle tires that correspond to the product scope of the anti-dumping measure fall under the anti-dumping measure. For example, commercial vehicle tires with a maximum design speed of more than 210 km/h are not subject to anti-dumping duty.

Thus, if at the time of import commercial vehicle tires are part of a machine kit classified by other EAEU HS codes, then the requirements for the payment of anti-dumping duty or the provision of a certificate of origin do not apply to them.

Besides, according to paragraph 25 of the Rules for determining the origin of goods imported into the customs territory of the EAEU (approved by the decision of the Council of the Eurasian Economic Commission №49 of July 13, 2018), commercial vehicle tires imported from other countries must be confirmed by certificate of origin, except for the case of confirmation of compliance with the applicable trade remedy measures, i.e. payment of anti-dumping duties.

For reference: The requirement to provide a certificate of origin is established in order to prevent circumvention of the anti-dumping measure.

Meanwhile, after receiving a certificate of origin for commercial vehicle tires originating in other countries, it is possible to refund the amounts paid anti-dumping duty according to paragraph 5 of Article 136 of the code «On customs regulation in the Republic of Kazakhstan» and paragraph 5 of Article 72 of the EAEU Customs Code.