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HMRC internal manual

Anti-dumping and countervailing duties

Assurance

Fiscal controls

Local Assurance staff 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 the Risk and Intelligence Service (RIS), Customs Duty Liability and the Unit of Expertise (UoE) 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, the appropriate Regional risk team will be requested to visit the importer in question.