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HMRC internal manual

Anti-dumping and countervailing duties

Control: payment of ADD/CVD

Definitive ADD/CVD is payable in full at the time of entrace to free circulation.

If a new measure is applied to CHIEF after the effective date of imposition (e.g. Bank Holiday), you must ensure that action is taken to secure or recover duties on all entries presented from the effective date.

Payment of provisional duty is not required outright at the time of importation, but any potential duty must be secured either by cash deposit, bankers guarantee or the trader’s deferment account.

If you have any doubt as to whether ADD/CVD is chargeable (for example the origin of the goods is uncertain), then you should release the goods against suitable security. You may contact CS&TD for further advice if required.

Warehousing

ADD/CVD is not payable until such time as the goods concerned are released into free circulation. Goods are liable to the rate in force at the time of their removal. Please refer to  SPE and/or Notice 232 Customs warehousing.

IP

Importers may claim relief from ADD/CVD under IP arrangements in the same way as relief from other customs duties. IP is available for goods which are imported from outside the EU, processed and re-exported outside the EU. For information on IP, please refer to SPE and Notice 221 Inward processing.

OPR

Where goods entered to OPR are liable to ADD/CVD, the duty is chargeable on the compensating product(s) but is not to be included in the amount to be deducted in respect of the exported goods. Please refer to SPE and Notice 235 Outward processing relief.

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End Use relief

Some goods entered to End Use relief are liable to ADD/CVD, however some goods e.g. bike parts maybe exempt from ADD if End-Use authorised. Please see SPE and Notice 770 Imported goods: end-use relief.

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