Business tax – guidance

Anti-Dumping Duty measure AD1927

Extending Anti-Dumping Duty on imports of bicycles, originating in the People’s Republic of China, to goods consigned from Indonesia, Malaysia, Sri Lanka and Tunisia.

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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.