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HMRC internal manual

Anti-dumping and countervailing duties

HM Revenue & Customs
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Introduction: background

Anti-dumping duty (ADD) and countervailing duty (CD) are import duties imposed in addition to normal customs duty and will apply across the European Union (EU). They are not UK revenue but are ‘Traditional Own Resources’ of the EU and as such are made available to them.

Type of duty Description
ADD This provides protection to EU industry against the dumping of goods from 3rd countries at prices that are substantially lower than the normal commercial value.
CD Similar to ADD, but levied when Government subsidies are deemed to have resulted in goods being imported at prices substantially lower than the normal commercial value.

ADD/CD can be either:

  • Provisional - imposed when preliminary investigations indicate that dumping has occurred. It can be imposed no earlier than 60 days from initiation of proceedings but no later than 9 months from initiation and provides protection to Community industry while a full investigation is conducted. These duties are payable either by cash deposit or Guarantee - see ADCD02450 (as opposed to Registration where no charges are immediately payable - see ADCD02200).
  • Definitive - normally last for 5 years and are imposed if a full investigation of the facts confirms earlier findings of dumping. Duties payable on importation.

If a UK trader wishes to make a complaint about any products which they feel are being ‘dumped’ in the EU, they should contact the BIS at the address shown in ADCD06050. They in turn will notify the European Commission.

If a complaint is deemed to contain sufficient evidence to warrant further action, then the Commission may issue a ‘Notice of Initiation’ Regulation. This allows the European Commission to make further enquiries.

Once concluded, a decision will be made by the Commission as to whether the imposition of definitive ADD/CD is justified.

Additional information is also available in both Notice 376 Anti-dumping duties and the Tariff (Volume 1 Part 6).