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HMRC internal manual

Anti-dumping and countervailing duties

Introduction: scope of this guidance

HMRC’s (Her Majesty’s Revenue and Customs) formal procedures and work systems are outlined in these books which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and/or duties.

This guidance:

  • explains the various terms you may encounter and outlines the relevant legislation
  • deals with the control/assurance of anti-dumping duty and countervailing duty and
  • explains who to contact in ECSM / BIS - see ADCD06050.