Control: calculation of ADD/CD
ADD/CD is payable when the goods concerned are released to free circulation. They are charged in addition to any normal customs duties that may be payable.
The specified rates for individual headings will be shown in the ‘Additional Information’ pages at the end of the relevant Chapter in Volume 2 of the Tariff. Amendments/additions are notified by ECSM - via CHIEF Noticeboard or email.
When the appropriate charges are expressed in € (Euros), then the industrial rate of exchange should be used. This can be found on the HMRC Internet site.
Where ADD/CD is charged as a percentage of the ‘net free at Community-frontier price paid’, the value for ADD/CD purposes usually follows the rules for Valuation method1.
Further information on Valuation methods can be found in E4-12 and Public Notice 252 Valuation of imported goods for customs purposes, VAT and trade statistics.