Providing anti-dumping, countervailing and safeguard duties

In addition to general third country duty (erga omnes) in accordance with the commodity code, import goods can also be subject to other duties. If the import goods are subject to safeguard duty, anti-dumping duty or countervailing duty, they do not affect the possible levying of general third country duty.

You can check the anti-dumping duties, countervailing duties or safeguard duties imposed on the goods in the Fintaric service before import. You can also choose the import date from the future; in which case, the filtering is based on the selected date. However, when choosing a date from the future, please note that the import duties are always levied based on the tax determination date. Duties entering into force in ac-cordance with the regulation are only shown after the regulation has been published. Under the tab Duties, you can check all duties applicable to the country of origin of the goods. Note that the commodity code search only opens automatically to the tab Duties, if there are no restriction data.

Please note before importing

For example, if the import goods are subject to anti-dumping and safeguard duties, the choice of preferen-tial treatment can affect the duties to be levied.

Applying for preferential treatment based on the customs union agreement or the origin of the goods, af-fects the levying of general third country duty. Applying for preferential treatment based on the customs union agreement or the origin of the import goods, usually does not affect the levying of anti-dumping duty, countervailing duty or safeguard duty. You can check how the chosen preferential treatment affects the levying of duties e.g. with the Fintaric calculation tool.

 

Only one preferential code can be provided in the customs declaration. Please note the following when declaring:

If the goods are subject to anti-dumping duty and countervailing duty in addition to safeguard duty, anti-dumping duty and countervailing duty is usually only levied on the amount that exceeds the amount of safeguard duty to be levied.

The safeguard duty to be levied for the goods is fixed and is targeted at the country of manufacture. Typi-cally, the safeguard duty is targeted at countries outside the EU, unless the country of manufacture is sepa-rately exempt from safeguard duty.

You can apply for goods to be included in the tariff quota exempted from safeguard duty, if there is room in the tariff quota. A claim for a tariff quota is made with a customs declaration. Read more about claiming a tariff quota (in Finnish and Swedish). If there is no room in the requested tariff quota for the goods or if no claim for tariff quota has been made, a safeguard duty is levied on the goods in accordance with the com-modity code.

Anti-dumping duties and countervailing duties always enter into force by Commission regulation. Anti-dumping duties and countervailing duties are usually imposed on certain goods from certain countries. The anti-dumping and countervailing duty regulations typically mention the companies from which lower duties are levied or companies that are fully exempt from anti-dumping duties or countervailing duties.

Please note that goods may also be subject to an additional duty from which you cannot be exempted by applying for goods to be included in the quota. For example, certain products imported from the United States to the EU are subject to an additional import duty. Two separate regulations from 2005 and 2018, affect these additional duties for goods from the United States. Based on the regulation from 2005, the European Commission reviews annually the rate of additional import duty, and for which products it is due. In recent years, the duty level has been low. The 2018 regulation introduced significantly high and compre-hensive duties. Read more about the additional duties on goods from the United States.

Read more on the page Anti-dumping and countervailing duties as well as safeguard duties, i.e. additional duties.

Please note when submitting customs declarations

There are different requirements in the regulations concerning anti-dumping duty and countervailing duty. Remember always to check the regulation requirements before importing. For example, the formal re-quirements of a valid commercial invoice are specified in the regulation.

There may be changes to the commodity codes of products or company-specific anti-dumping duties men-tioned in the original Regulation after its publication. When you look for information in the regulation, re-member to read the latest updated version of it. If the invoice format requirement in Fintaric or in the foot-note in the Commission’s Taric service differs from the requirement of the regulation, make an invoice ac-cording to the instruction. The anti-dumping and countervailing documents are listed under Documents in the code set of the Fintaric service.
 
When you apply for company-specific anti-dumping duty for your goods, enter the company-specific Taric additional code in addition to the commodity code. The Taric additional code provided, will determine the correct company-specific anti-dumping duty for the imported goods. Please note that applying for a com-pany-specific anti-dumping duty may also require, for example, the disclosure and presentation of a valid commercial invoice.

If the regulation states that applying for company-specific anti-dumping duty or countervailing duty re-quires the presentation of documents in accordance with the regulation, you cannot apply for anti-dumping duty or countervailing duty without the required documents.

When applying for a company-specific anti-dumping duty requires providing a valid commercial invoice, provide it also in the customs declaration. Please note the following when providing a commercial invoice:

  • A valid commercial invoice is usually provided in the customs declaration with an additional docu-ment code beginning with D, for example D008. As identifier for the code, enter the number of the commercial invoice or some other identifier. Check the additional document code of a valid com-mercial invoice to be reported with the commodity code, for example in the Fintaric service.
  • You can speed up the processing of the customs declaration by attaching the commercial invoice to the customs declaration. Either way, a valid commercial invoice must be presented to Customs up-on request.
  • The commercial invoice must be a Declaration issued by the company in the same format as it ap-pears in the regulation. The formal requirement is precise. For example, if “Date and signature” is mentioned in the formal requirement of the Declaration, the date of the commercial invoice in not enough; rather, the Declaration must also include the date of signature. The Declaration in accord-ance with the regulation can e.g. be in Finnish, English, French or German in the invoice.

When applying for a company-specific anti-dumping duty requires providing a price undertaking invoice, provide it also in the customs declaration. Please note the following when providing a price undertaking invoice:

  • The price undertaking invoice is usually provided in the customs declaration with an additional document code beginning with D, for example D005. Provide as code identifier the number of the price undertaking invoice or some other unique identifier.
  • If you need to provide a price undertaking invoice in the customs declaration, you can speed up the processing by adding it to the customs declaration. Check the additional document code of the price undertaking invoice to be reported with the commodity code, for example in the Fintaric ser-vice. Either way, the price undertaking invoice must be presented to Customs upon request.
  • The price undertaking invoice has several formal requirements and the content requirements are indicated precisely in the regulation. The text in accordance with the regulation can e.g. be in Finn-ish, English, French or German in the invoice.

This formal requirement model is in accordance with Regulation (EU) 2022/2068. The formal requirement is from the Fintaric footnote CD711:

“The application of the individual duty rate for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, in which must appear a declaration signed by an officer of the entity issuing the commercial invoice, in the following format:

1) The name and function of the official of the entity issuing the commercial invoice;

2) The following declaration: "I, the undersigned, certify that the (volume) of (product concerned) sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct."

3) Date and signature.

Please note that the regulation states who must provide the Declaration and on whose invoice the Declara-tion must be provided. For example, footnote CD711 in Fintaric has a Declaration template, where the seller of the goods provides the importer a Declaration in their own commercial invoice, which is used to sell the goods to an importer established in the customs territory of the EU.

Fintaric footnote CD541 states that imports declared for customs clearance shall be exempted from the anti-dumping duties if they are manufactured, shipped and invoiced directly by the company mentioned in the Taric additional code, to the first independent customer in the Community and provided that such im-ports are accompanied by a commercial invoice.

According to the footnote, the following information must be provided on the invoice when the company sells goods to the EU under a price undertaking:

“1) Heading: ’COMMERCIAL INVOICE ACCOMPANYING GOODS SUBJECT TO AN UNDERTAKING’

2) The name of the company mentioned in the Taric additional code issuing the commercial invoice.

3) The commercial invoice number.

4) The date of issue of the commercial invoice.

5) The Taric additional code under which the goods on the invoice are to be customs cleared at the Com-munity frontier.

6) The exact description of the goods, including:
- the product code number (PCN) used for the purpose of the undertaking,
- plain language description of the goods corresponding to the PCN concerned,
- the company product code number (CPC),
- Taric code,
- Quantity (to be given in tonnes).

7. The description of the terms of sale, including:
 - price per tonne,
- the applicable payment terms,
- the applicable delivery terms,
- total discounts and rebates.

8) Name of the company acting as an importer in the European Union to which the commercial invoice ac-companying goods subject to an undertaking is issued directly by the company.

9) The name of the official of the sales company that has issued the commercial invoice and the following signed declaration: “I, the undersigned, certify that the sale for direct export to the European Union of the goods covered by this invoice is being made within the scope and under the terms of the Undertaking of-fered by [COMPANY], and accepted by the European Commission through the Implementing Decision (EU) 2015/87. I declare that the information provided in this invoice is complete and correct.”

Anti-dumping duty on ceramic tableware and kitchenware originating in China has been imposed on the goods by Commission Implementing Regulation EU 2019/2131. The anti-dumping duty regulations clarify the CN codes subject to the anti-dumping duty: ex 6911 10 00, ex 6912 00 21, ex 6912 00 23, ex 6912 00 25 and ex 6912 00 29.

For example, currently the anti-dumping duties are aimed at goods under the following Taric codes: 6911 10 00 90, 6912 00 21 11, 6912 00 21 91, 6912 00 23 10, 6912 00 25 10 and 6912 00 29 10. Several changes have been made to Regulation EU 2019/2131 concerning these products for which Customs has published customer notices. Since there may be changes to the regulations even in the future, remember to check the details in the latest updated version of the regulation.

The application of an individual anti-dumping duty requires that a valid commercial invoice is provided and presented in the customs declaration in accordance with the regulation. This regulation takes into account two situations where goods are sold; therefore, there are two different valid commercial invoice templates in the regulation.

Situations where goods are sold are as follows:

  • In direct export sale, the importer buys goods directly from the Chinese manufacturer.
  • In indirect export sale, the importer buys goods from some other trader than the manufacturer, e.g. from another seller or intermediary. When the goods are bought from an intermediary, the seller’s commercial invoice to the importer does not require a Declaration. A manufacturer’s decla-ration is only required in the commercial invoice between the manufacturer and the seller.

The valid commercial invoice is provided in different ways, depending on whether the export sale is indirect or direct:

  • In the case of direct export sale, enter in the customs declaration the commercial invoice with doc-ument code D008 in accordance with Annex 2 of the Regulation (manufacturer declaration for di-rect export sale) with the Declaration in accordance with the Regulation. As identifier for the docu-ment, enter the number of the commercial invoice or some other identifier.
  • In the case of indirect export sale, enter in the customs declaration the commercial invoice, i.e. goods manufacturer’s invoice to the seller of the goods, with document code D022 in accordance with Annex 3 of the Regulation (Manufacturer declaration for indirect export sale). The commercial invoice has a Declaration from the manufacturer in accordance with the regulation. As identifier for the document, enter the number of the commercial invoice or some other identifier.
    • In indirect export sale, the manufacturer of the goods is different from the seller of the goods, but a Declaration in accordance with the regulation can only be provided on the goods manufacturer's own commercial invoice. Therefore, the importer or other trader must be able to present a chain of invoices from the manufacturer to the importer in indi-rect export sale.
    • The invoice between the seller and importer, which does not contain a Declaration by the seller in accordance with the regulation, must be provided also in the customs declaration.

You can also check the template for a valid commercial invoice in the footnote to the commodity code, which is in accordance with footnote CD447 for direct export sales and in accordance with footnote CD449 for indirect export sales.

If the customer cannot present a commercial invoice from the manufacturer with a Declara-tion in accordance with the regulation

If a Taric code and a Declaration in accordance with the regulation have been entered in the customs decla-ration, but the customer cannot present the required documents, the processing of the customs declara-tion is interrupted until the customer has presented the documents needed.

If you cannot present the manufacturer’s commercial invoice yourself or a Declaration in accordance with the regulation in conjunction with the customs clearance, you can also have an intermediary submit the original commercial invoice or the Declaration in accordance with the regulation to Customs. The intermedi-ary can be e.g. a forwarding agency that delivers the documents, either with a freeform contact request or by sending the original documents by post to Customs, Electronic Service Centre, Customs Clearance Sup-port, PO Box 512, FI-00101 Helsinki. In addition, the original commercial invoice or the Declaration must contain the MRN of the customs declaration as well as the address of the recipient to whom Customs can return the documents to be archived.

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