This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Anti-dumping and countervailing duties

Risk analysis: ADD/CVD Risks

ADD and CVD risks from all sources are assessed by CS&TD and disseminated to Regional risk teams and frontier staff.

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

  1. goods misdescribed by traders to avoid a tariff heading that attracts ADD or CVD
  2. incorrect Country of Origin declared by the trader to avoid ADD or CVD
  3. incorrect Country of Consignment/Despatch declared by trader to avoid ADD or CVD
  4. technical specification of goods misdescribed to avoid ADD or CVD within a specific tariff heading or obtain a lower rate
  5. incorrect supplier’s name given to avoid ADD or CVD, 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 free circulation into the EU.
  7. goods overvalued on invoice in order to exceed a Minimum Import Price (MIP) to avoid ADD or CVD
  8. under-declaration of weight when ADD or CVD is levied at a specific rate based on import weight
  9. satisfactory security not held subject to provisional ADD or CVD and
  10. retrospective revenue not secured once measure is made definitive.
  11. underdeclaration of number of items when ADD/CVD is levied per piece.