Once goods imported from outside the European Union (EU) clear customs, they are normally in free circulation within the EU. This means they can then be traded within the EU without any further duty (except for excise goods such as tobacco, which are subject to excise duty). This page explains when any anti-dumping or countervailing charges must be paid, and includes notes on special cases such as duty suspension schemes and registration.
Any import, anti-dumping and countervailing duties are payable when the goods are put into free circulation in the EU.
Duty suspension schemes
Special rules apply in some cases. The point of free circulation may be deferred when placing goods under customs warehousing, Inward Processing (IP), and other duty relief procedures that may benefit traders. For more detailed information, see our guide on importing your goods from outside the EU.
Sometimes, as the result of a European Commission regulation, HM Revenue & Customs (HMRC) officers may suspect that goods may be subject to anti-dumping or countervailing duty, but need to investigate further. See the page in this guide on undertakings and circumvention.
In these circumstances, the imports may be registered before being released by Customs. Traders may be required to pay additional duty later if it is confirmed that the goods in question are being dumped.