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HMRC internal manual

CAP imports

CAP charges: countervailing charge

This charge may apply to certain products, eg fruit and vegetables from particular countries at particular times of the year.

The nature of the charge is similar to anti-dumping duty and is designed to protect EU produced goods.

Countervailing charges are indicated in Column 5 of Volume 2 of the Tariff through footnotes and are displayed on CHIEF (DCVC).