Update to CD825 Footnote Description – 4 December 2025

Chapter: 40

From: : HM Revenue & Customs

Published : 4 December 2025

As of 4 December 2025, the description of footnote CD825 has been amended to read as follows:

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):

Function within business:”

If an invoice is not presented, or the declaration is not made, the residual (all other overseas exporters) amount is the duty amount applicable to the goods.

Please note, this update only affects measures associated with Anti-Dumping and Countervailing Duties for Bus and Lorry Tyres from China.

Further information can be found in the following Public Notices: Trade Remedies Notice 2025/17 Trade Remedies Notice 2025/18

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