Introduction: the roles of Department for International Trade (DIT) and Her Majesty’s Revenue and Customs (HMRC)
Department for International Trade (DIT)
DIT is the lead government department in the UK on ADD/CD matters. They are the policy ‘owners’ and take the lead in EU negotiations in Brussels on new legislation (for example, new ADD measures), trade policy issues and liaison with industry and the European Commission. More information can be found on their website at https://www.gov.uk/government/organisations/department-for-international-trade
Within HMRC, the Customs Duty Liability Team is responsible for implementing ADD/CD measures and collecting any duties that are due. Law Enforcement are responsible investigating fraud and where necessary, taking criminal proceedings.
A list of the most recent measures can be found on the HMRC Internet site.
OLAF (European Anti-Fraud Office)
OLAF is the European Commission’s anti-fraud unit. One of its main functions in recent years has been the investigation of the avoidance of ADD by various methods (eg misclassification / misdescription / transhipment through third countries).
These investigations can often result in missions to third countries which themselves often undercover evidence that results in duty demands being issued to Importers. More information can be found at http://ec.europa.eu/dgs/olaf/index_en.html