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. Read the rest of this entry »

Import duty is calculated on the type of goods, their value and their country of origin.

For the quickest way to find out details about the rates of duty applying to particular goods is to call the HMRC Tariff Classification Service Enquiry Line on Tel 01702 366 077.

If the goods originate from countries inside the European Union (EU), no duty is payable.
If the goods originate from countries outside the EU, but duty has already been paid on them in another EU country before they reach you, no duty is payable. Read the rest of this entry »