If you import goods from outside the European Union (EU), or are an overseas exporter supplying customers in the EU, you need to understand how anti-dumping and countervailing duties work. Special customs duties exist to protect domestic producers against unfair competition from goods imported from outside the EU.

Anti-dumping duty may be imposed for imports that are ‘dumped’ in the EU – ie sold at a price substantially below their normal commercial value. This might be the case when goods are sold in the EU for less than the price charged in the country they originate from. Countervailing duties can apply to imports that have been subsidised by the country from which they originate.

Imports of some types of goods from particular countries may also be subject to the following additional customs duties:

• Countervailing duties can apply to imports that have been subsidised by the authorities of the exporting country from which they originate. Note that this isn’t the same as countervailing charges, which can apply to agricultural products subject to the Common Agricultural Policy.

• If the European Commission suspect dumping is taking place, traders may have to pay provisional duty while an investigation is being carried out. See the pages in this guide on when to pay anti-dumping or countervailing duties and undertakings and circumvention.

Depending on the type of goods and their country of origin. Details are given in the Tariff, where traders can find the specific classification for imports. See the guides on the classification of goods and an introduction to the Tariff. The classification also explains whether duty is payable, but traders should also check for updates. You can find information updated daily about the duties which apply to all classifications of imports and exports on our UK Trade Tariff.

Further Information

The Department for Business, Innovation & Skills (BIS) is responsible for trade policy and legislation, including trade defence measures such as anti-dumping and countervailing duties. You can read about trade defence measures on the BIS website – Opens in a new window.

HM Revenue & Customs (HMRC) is responsible for collecting anti-dumping and countervailing duties. Read a reference guide to anti-dumping and countervailing duties at the HMRC website.

Businesslink Anti Dumping and Countervailing Duties