Business tax – guidance

Anti-Dumping Duty measure AD2153

Reimposing Anti-Dumping Duty (ADD) on footwear with uppers of leather, originating in Vietnam and implementing the judgment of the Court of Justice.


ADD is an import duty charged in addition to normal Customs Duty and is applied across the whole European Community (EC). 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.