Anti-dumping and countervailing duties as well as safeguard duties, i.e. additional duties

In addition to general customs duties, anti-dumping or countervailing duties can sometimes be levied for the goods. An anti-dumping duty may be imposed where goods have been sold for export at a price below the cost of production and home market prices, where under-priced imports cause injury or a risk of injury to EU industry and those measures serve EU interests. 

A countervailing duty, on the other hand, can be used if exports have been subsidised by state subsidies, and a safeguard duty can be used if unexpectedly increasing imports endanger EU industry. A product may be subject to both an anti-dumping duty and a countervailing duty. Anti-dumping and countervailing duties are added to the value added taxable value of the goods. In Finland, anti-dumping matters are handled by the Department for International Trade of the Ministry for Foreign Affairs, and the anti-dumping duty is collected by Customs.

You can find the current notices on anti-dumping and countervailing duties on this page under Notices on anti-dumping and countervailing duties.

How is anti-dumping investigated?

Opening of an investigation 

An anti-dumping investigation is opened with a written complaint submitted to the Commission by the European industry concerned or someone on its behalf. The complaint is usually lodged with the competent authority in the Member State. The authority checks the correctness of the complaint and participates in the investigation as the processing of the matter proceeds.

Public notice in the Official Journal of the EU

If the complaint contains enough evidence and grounds, the Commission will publish a public notice of the opening of an anti-dumping proceeding in series C of the Official Journal of the European Union (OJ). The notice contains the following information: the product being investigated, the exporting countries, the time reserved for the interested parties to make their views known to the Commission.

The interested parties can request to be heard by the Commission or they can request that an official meeting be held where they can take a stand on the claims of the opposing party. It is important to be heard within the time limit, because it is the only way to ensure the supervision of one’s interests at the later stages of the processing of the matter.

Provisional anti-dumping duty

When there is enough proof of the injury caused by the dumping, a provisional anti-dumping duty is imposed and maintained for a period of six months. This duty is levied so that a cash deposit or other equivalent guarantee covering the amount of the anti-dumping duty is lodged in connection with the import of the goods to the EU. At this stage of the investigation, a survey of the exporters is carried out. The definitive anti-dumping duties are established based on this survey. An exporter, who has provided a valid commercial invoice, may be granted a partial or total exemption from the anti-dumping duty.

Definitive anti-dumping duty

In connection with the imposition of a definitive anti-dumping duty, a decision is also made on the levy of the provisional duty. At this point, the provisional duty cannot be increased. The definitive anti-dumping duty is in place for five years. One year after its imposition, its level may be reviewed for justified reasons. Around six months before the expiry, a notice of it is published in series C of the OJ. If, at this time, there is sufficient evidence of a likely continuation of the disturbance, the anti-dumping duty shall remain in force pending the outcome of the review.

Both the provisional and the definitive anti-dumping duty are published in series L of the OJ. The duty enters into force on the day following the publication of the Journal. The decisive moment in respect of the levy of the anti-dumping duty is the release of the goods from customs supervision for free circulation in the EU.

The anti-dumping duty may be levied as a percentage based on the customs value. It can also be levied as an amount equal to the unit price or as the difference between the base price determined through the anti-dumping regulation, and the customs value, where the latter is lower. Finnish Customs publishes the currency conversion rates at the beginning of each month on its website.

Countervailing duty

Countervailing duties are imposed in the same way as anti-dumping duties.

How are the anti-dumping measures indicated in the Finnish Customs Tariff?

For each commodity code subject to an anti-dumping measure, there is a reference (number 2) in the column for appendices in parts 1 and 2 of the Customs Tariff.

The application of these measures is facilitated by the list of the applicable measures in appendix 2 of part 3 of the Customs Tariff. In addition to the commodity codes concerned, the list also contains the goods description, the country that the measure concerns, as well as the anti-dumping or countervailing duty rate for each commodity code. In the case of a company-specific measure, the list also includes the companies and the applicable Taric additional codes. 

Where can I find information about anti-dumping and countervailing measures?

The current anti-dumping measures are available in the Fintaric service as well as on Customs’ website.

New anti-dumping and countervailing measures are provided also in customer notices published on the Customs website. For detailed information about the current anti-dumping and countervailing duties and ongoing anti-dumping and countervailing investigations:

The practical application of the measure is facilitated by lists of measures for each commodity code. In addition to the commodity code, the list contains e.g. the goods description, the country that the measure concerns as well as the anti-dumping or countervailing duty rate for each commodity code. If the measure only concerns a particular company, the name of the company and the applicable Taric additional codes are also included. 

Customs tool for anti-dumping and countervailing duties

The customs tool can be used for levying anti-dumping and/or countervailing duty on products brought to an artificial island, a fixed or floating installation or any other structure in the continental shelf or the exclusive economic zone of a Member State. The regulation establishing a customs tool is one component of the modernisation of the EU's trade defence instruments. Instructions: The new EU regulation on anti-dumping and countervailing duties – customs tool

Safeguard duty, i.e. additional duty

Safeguard measures (a duty, a quota or a combination of the two) will be imposed, if unexpectedly increasing imports pose a threat to EU industries. A quota will be set at least at the same level as the average imports over the last three years.

As a rule, the investigation must be completed within nine months. In exceptional circumstances, the investigation must be completed within eleven months. A provisional measure may be implemented for 200 days. A definitive measure may be implemented for no longer than four years, including the duration of the provisional measure. The definitive measure may be extended after this, but its total duration may be no longer than eight years.

Unlike anti-dumping and countervailing measures, which concern the products of only one or a couple of countries of origin, safeguard measures concern all imports of certain goods from third countries, i.e. from non-EU countries. However, developing countries may be excluded from the application of the measures. New safeguard measures are rarely introduced.

Other additional import duties

In addition to anti-dumping, countervailing and safeguard duties there are additional import duties, which are not import protection measures. Such measures may result from, e.g. breaches of contract or disputes, and additional duties have been imposed, e.g. on certain goods originating in the United States.

Additional import duties for certain goods imported from the US were introduced for the first time on 1 May 2005. This was done because it was considered that the tax treatment of foreign trade companies by the United States constituted export subsidies in violation of the WTO and GATT agreements, and the United States did not bring its legislation into line with its obligations under the WTO agreements. The additional import duty is an ad valorem duty and tariff concessions are no longer granted for the products. 

From 1 May every year, the Commission reviews products subject to the additional import duty as well as the amount of import duty. The review can be undertaken at other times as well if needed. The implementation of additional import duties will continue until further notice and until the United States has fully implemented the recommendations by the WTO. 

On 21 June 2018, Commission Regulation 2018/886 imposed additional duties on certain goods originating in the United States and imported into the European Union on or after 20 June 2018. 

Additional duties are applied to the following products and product groups, among others: corn, field beans, rice, peanut butter, orange juice, cranberry and lingonberry juice, whiskey, cigarettes, beauty products, knitwear, pants, bed linen, men's footwear, iron and steel, iron and steel goods, aluminium, motorcycles, boats and playing cards. The additional duty for playing cards (CN code 9504 40 00) is 10% ad valorem and 25% for all other products.

Annex I to the Regulation contains a list of the goods to which the additional duties apply. Annex II to the Regulation contains a list of goods for which additional duties may be introduced later.

An anti-dumping duty can be imposed if goods have been brought in at a dumped price, i.e. they have been sold for export at a price that is lower than the cost of production or the domestic prices. Anti-dumping duties are often imposed on particular companies.

A countervailing duty can be imposed if a country has subsidised its exports. A product may be subject to both an anti-dumping duty and a countervailing duty.

A safeguard duty or a quota can be imposed if unexpectedly increasing imports pose a threat to EU industries. Safeguard measures can be imposed quickly, and their validity is shorter than that of anti-dumping and countervailing measures. The safeguard measures concern all non-EU countries, i.e. third countries.

The imposition anti-dumping and countervailing measures is always preceded by an investigation. The investigation takes up to 14 months (anti-dumping duty) or 13 months (countervailing duty).

Definitive measures, an anti-dumping duty or a countervailing duty, can be imposed after the investigation. They are to lapse after five years.

Provisional measures. The Commission can impose provisional measures during an investigation, no earlier than 60 days from initiation and no later than 7 to 8 months thereafter. A provisional anti-dumping duty is imposed for a period of up to of six months. A provisional countervailing duty is imposed for a period of up to of four months. A guarantee must be lodged them. The guarantee is collected as definitive, if a definitive anti-dumping or countervailing duty is imposed.

Price undertaking. An exporter undertakes to raise its export prices so that no injury will be caused to the EU. The Commission can accept the undertaking offered by the exporter. The exporter presents a price undertaking invoice in accordance with the regulation and is completely exempted from the anti-dumping or countervailing duty.

Valid commercial invoice In some cases, the exporter is to present a valid commercial invoice according to the template, so that a reduced individual anti-dumping or countervailing duty can be applied upon import.

The Commission can initiate an interim review if the circumstances have changed after the imposition of the definitive measures. After the review, the Commission can e.g. change the anti-dumping duty rate. The interim review is initiated no earlier than a year after the imposition of the anti-dumping or countervailing measures.

A new exporter can apply for a review for a new exporter if it has not exported goods to the EU before the anti-dumping or countervailing measures. After the review, the company can get an individual duty.

An expiry review is often initiated before the expiry of the definitive measures. What is reviewed is whether the imposition of the measures should continue. This is also the only thing reviewed. After the expiry review, e.g. the goods concerned or the duty rates will not be changed. The anti-dumping or countervailing duty is imposed during the expiry review.

Customs tool. On 2 July 2019, the Commission adopted an implementing regulation establishing a so-called customs tool, in accordance with which anti-dumping and/or countervailing duties will be collected in the above-mentioned situation. The Regulation began to apply from 4 November 2019.

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