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HMRC internal manual

Anti-dumping and countervailing duties

Control: general

Goods which are subject to ADD or CVD measures can be found at the end of the relevant Chapter in Volume 2 of the Tariff (The online version being the most up to date). This information includes:

  • the commodity code
  • the 4 digit additional code usually required to identify the manufacture of the goods concerned
  • the country of origin
  • the rate of ADD/CVD
  • description of the goods and
  • country of consignment.

In addition, these pages list any companies that are exempt from any measures that are shown, have been allowed lower rates and any conditions that apply. If they have given undertakings to the Commission not to sell their products below a specified reference price. The Commission closely monitors such imports.

It is also important to ensure as far as is possible, that any imported product has been correctly classified/valued because:

  • attempts are sometimes made to misclassify goods to avoid ADD/CVD
  • ADD/CVD can be tied to a specific Reference price. An importer may choose to exaggerate the entered value in order to avoid ADD/CVD
  • ADD/CVD measures apply to specific countries. Importers may also attempt to disguise the origin of an imported product (see ADCD02250).
  • where ADD/CVD is based on weight or number of items, these may be underdeclared to limit the duty paid.

If traders require additional information, they can be referred to the Anti-Dumping and Countervailing duties Guide on the Business Link website at https://www.gov.uk/guidance/anti-dumping-duty-to-protect-eu-businesses-against-cheap-imports