Anti-dumping duty
Additional customs duty imposed on imported products sold at a price lower than their normal value.
Anti-dumping duty
An anti-dumping duty is an additional customs duty imposed by the EU on imported products that are sold on the European market at a price lower than their normal value on the market of origin (dumping).
Taxation procedure
The imposition of an anti-dumping duty results from an investigation carried out by the European Commission, which must establish the existence of dumping, the damage caused to the European industry and the causal link between the two.
Calculation
The amount of the duty is set to eliminate the injury caused, without exceeding the dumping margin found. It can be expressed as an ad valorem percentage or as a fixed amount per unit.
Duration and revision
Anti-dumping measures are imposed for an initial period of 5 years, renewable after review. Exporters can request an interim review if they believe that circumstances have changed.
Impact for importers
Importers should check whether their products are subject to anti-dumping duties by consulting TARIC. These duties are in addition to normal customs duties and can significantly increase the cost of importing.