Business tax – guidance

Anti-Dumping Duty measure AD1970

Initiating a ‘new exporter’ review, concerning hand pallet trucks and their essential parts, originating in the People’s Republic of China and repealing the anti-dumping duty with regard to imports of one exporter in this country and making such imports subject to registration.

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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.