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HMRC internal manual

Anti-dumping and countervailing duties

From
HM Revenue & Customs
Updated
, see all updates

Risk analysis: ADD/CD Risks

ADD and CD risks from all sources are assessed by ECSM and disseminated to Regional risk teams and frontier staff.

The following are suggested as the Top 10 ADD/CD risks:

  1. goods misdescribed by traders to avoid a tariff heading that attracts ADD or CD
  2. incorrect Country of Origin declared by the trader to avoid ADD or CD
  3. incorrect Country of Consignment/Despatch declared by trader to avoid ADD or CD
  4. technical specification of goods misdescribed to avoid ADD or CD within a specific tariff heading or obtain a lower rate
  5. incorrect supplier’s name given to avoid ADD or CD, or to obtain a lower rate they are not entitled to
  6. components imported for assembly in EU to avoid ADD on finished article. The components could be liable to ADD if the assembled article enters into the EU
  7. goods overvalued on invoice in order to exceed a Minimum Import Price (MIP) to avoid ADD or CD
  8. under-declaration of weight when ADD or CD is levied at a specific rate based on import weight
  9. satisfactory security not held subject to provisional ADD or CD and
  10. retrospective revenue not secured once measure is made definitive.