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HMRC internal manual

Anti-dumping and countervailing duties

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HM Revenue & Customs
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Assurance

Fiscal controls

Local Assurance staff will in future perform most fiscal controls - including ADD/CD checks - previously performed at the frontier inland. Assurance will be gained by means of audit visits to importer’s premises.

There may be circumstances when ADD/CD checks can only be effectively performed at the frontier, for example, when samples from specific consignments are required for analysis. However, these will be the exception rather than the rule.

ADD/CD risks are assessed by ECSM and / or Regional risk teams together with other international trade risks in selecting audit visits as a part of the yearly assurance programme.

Where a specific risk requires a ‘hot audit’ to be performed, for example when OLAF (EU’s anti-fraud unit) requests Member States to check the origin of goods because they suspect fraud may have taken place. ECSM will contact the appropriate Regional risk team to request a visit to be made to the importer in question.