SPE15670 - Discharge of the customs warehousing procedure: anti-dumping duty

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Warehoused goods classified under a Commodity Code for which a liability to anti-dumping duty arises will be liable for any anti-dumping duty in force on the date of removal to free circulation. More detailed guidance can be found in Anti-dumping and Countervailing Duties (ADCD).

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.