Provisional anti-dumping or countervailing duty may be charged while suspected dumping is investigated.
If definitive duty is not imposed at the end of the investigation, any provisional duty paid is refunded automatically. Read more about anti-dumping and countervailing duties.
In some circumstances, a full or partial refund can be claimed on any additional duty that has been paid. A full refund can be claimed if it can be shown that the goods on which duty was charged were not in fact dumped. If it can be shown that too much duty was charged, a partial refund can be claimed.
For example, anti-dumping duty might be based on the difference between the price charged in the European Union and the price charged in the exporter's home market. If it can be shown that the home market price is in fact higher than suggested, the duty could be reduced.
Repayment claims are dealt with by the Department for Business, Energy and Industrial Strategys Trade Defence Unit. Claims must normally be made within six months of the regulation coming into force.
Appeals against duty decisions
Traders have the right to appeal against decisions to impose anti-dumping duty made by HMRC. For example, a trader might appeal if they feel the amount of duty charged has been incorrectly calculated. Normally the duty must be paid before an appeal can proceed.