Guidance

UK Trade Tariff: anti-dumping and countervailing duties

Published 1 January 2009

1. Anti-Dumping Duty

An Anti-Dumping Duty (ADD) is a customs duty on imports providing a protection against the dumping of goods in the UK and EU at prices substantially lower than the normal value. In most cases, this is the price which the foreign producer charges for comparable sales in the producer’s own country. Each ADD covers specified goods, originating in or exported from, named countries or exporters. ADD is chargeable in addition to, and independent of, any other duty to which the imported goods are liable.

1.1 Countervailing duty

A countervailing duty is a customs duty on goods which have received government subsidies in the originating or exporting country. For customs purposes, it’s treated in the same way as ADD. It’s possible to have both ADD and countervailing duty on a product.

1.2 Provisional ADD

A provisional ADD may be imposed for a period of up to 9 months pending the full investigation of a case. At the end of the investigation the provisional ADD may be made definitive or may lapse or be cancelled. Provisional anti-dumping duty must be secured by either a cash deposit or guarantee. Deposits will be refunded without the need for prior application if the provisional ADD is cancelled, lapses or is not replaced in full by a definitive duty.

1.3 Circumvention/registration

Anti-dumping duties (ADDs) imposed pursuant to Council Regulation (EC) No 384/96 may be extended to imports from third countries of like products or parts thereof, when circumvention of the measure in force is taking place. A commission regulation will instruct customs authorities to make imports subject to registration or to request security by guarantee. Products will not be subject to registration where they’re accompanied by a customs certificate declaring that the importation of the goods does not constitute circumvention.

1.4 Legal provisions

The law relating to ADD is contained in Council Regulation (EC) 384/96.

1.5 Departmental responsibilities

The overall policy responsibility for ADDs rests with the Department for Business, Innovation and Skills. This includes the interpretation of specific ADD descriptions where their scope is in doubt. Enquiries about the imposition of ADDs should be made to them at:

Department for Business, Innovation and Skills
Trade Policy Unit
Victoria Street
London
SW1H 0ET

HMRC is responsible for the collection of ADDs.

1.6 Presentation in the UK Trade Tariff

This guidance is to be read in conjunction with the UK Trade Tariff. The indicator ‘ADD’ is shown against the commodity codes of goods chargeable with ADD. Where necessary, more detailed information is given as footnotes or notes at the end of the relevant Chapter.

1.7 Country of export

Where an ADD is imposed on goods exported from a named country, the country from which the goods are dispatched is deemed the country of export. Where goods are exported from a country against which an ADD measure applies, and exemption from the duty is claimed on the grounds that the goods did not originate in that country, a certificate of origin will need to be presented when the goods are declared.

1.8 Country of origin

The rules about country of origin are contained in Council Regulation (EEC) No 2913/92 and Commission Regulation (EEC) No 2454/93. In general, goods may be considered to have originated in a named country if either:

• they were wholly produced within that country
• the last substantial operation in the processing or the manufacture of the goods which resulted in the manufacture of a new product, or represented an important stage of manufacture, was carried out in that country

1.9 Basis of duty calculation

Where goods are chargeable with an ad valorem ADD, the value set out is to be used for calculating the duty.

1.10 European currency (euro)

ADDs are expressed in euros. Unless otherwise stated, the conversion rate shown in the UK Trade Tariff is to be used.

2. Repayment claims

2.1 Establishing a claim

Where an importer can show that the products imported were not dumped, or that the margin of dumping was less than that on which the anti-dumping measures were based, the ADDs already collected may be partially or fully repaid.

2.2 Claims

Claims for repayment of ADD must be made within 6 months of the date on which the goods were entered for home use. Repayment claims should be sent to:

Department for Business, Innovation and Skills
Trade Policy Unit
Victoria Street
London
SW1H 0ET

The unit can, on request, supply details of the evidence required for such claims.

2.3 Other claims

Claims for relief under this guidance only apply to ADD relief in certain circumstances. Other claims for refund of ADD on grounds of short shipment, incorrect duty rate, etc should be made in accordance with the standard repayment procedures.