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HMRC internal manual

Anti-dumping and countervailing duties

From
HM Revenue & Customs
Updated
, see all updates

Risk analysis: introduction

Many ADD measures are specifically intended to prevent cheap imports from countries with lower material and labour costs, in particular the Far East and Eastern Europe, from damaging EU industry. For this reason, goods from these regions often attract high rates of ADD/CD.

The ‘free at frontier price’ for such goods is often considerably lower than equivalent goods produced in the EU. As such, the risk of deliberate mis-description, misclassification/ under valuation to a commodity code with a lower or NIL rate of ADD/CD must be regarded as high.