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HMRC internal manual

Anti-dumping and countervailing duties

HM Revenue & Customs
, see all updates

Control: general

Goods which are subject to ADD or CD measures can be found at the end of the relevant Chapter in Volume 2 of the Tariff. 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/CD
  • description of the goods and
  • country of consignment.

In addition, these pages list any companies that are exempt from any measures that are shown, or have been allowed lower rates. They will 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/CD
  • ADD/CD can be tied to a specific Reference price. An importer may choose to exaggerate the entered value in order to avoid ADD/CD and
  • ADD/CD measures can apply to specific countries. Importers may also attempt to disguise the origin of an imported product (see ADCD02250).

If traders require additional information, they can be referred to the Anti-Dumping and Countervailing duties Guide on the Business Link website at