Business tax – guidance

Anti-Dumping Duty measure AD1907

Terminating the anti-dumping investigations, and repealing the anti-dumping in so far as it concerns Dow Chemical Company, in respect of imports of ethanolamines, originating in the United States of America.

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Anti-Dumping Duty (ADD) is an import duty charged in addition to normal customs duty and is applied across the whole European Community. It is designed to allow the EC to take action against goods that are sold at less than their normal value - that being defined as the price for ‘like goods’ sold in the exporter’s home market.