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HMRC internal manual

Anti-dumping and countervailing duties

Control: refunds

Refunds under Article 11 (8) of EC Regulation 2016/1036

In instances where an importer claims that their goods were either not dumped or that the margin of dumping is less than the rate set by the EU, the following procedure applies:

  • importers should be advised to apply (in writing) to the EU (via DIT) for the appropriate refund
  • applications must be made within 6 months of either the date of entry into free circulation or the date when the amount of definitive ADD payable was advised to the importer
  • for information regarding refunds, importers should contact DIT at the address shown in ADCD06050.

Other refunds

Other claims for the refund of ADD/CVD should be processed in accordance with the standard repayment procedure. The circumstances may include:

  • incorrect amount of duty paid
  • ADD paid, although the relevant ADD measure had been terminated and
  • short shipment of goods.

A completed Form C285 should be submitted, together with all available supporting evidence including a copy of the entry, to the

National Duty Repayment Centre (NDRC)
Ralli Quays
3 Stanley Street
M60 9LA