What is Anti-dumping Duties?
Anti-dumping duties are additional import duties imposed on specific goods from specific countries, and often specific exporters, when those goods are sold for export below their normal value and that dumping causes material injury to the domestic industry. The legal basis is Article VI of GATT 1994 and the WTO Anti-Dumping Agreement, implemented nationally, for example by the US Department of Commerce and International Trade Commission, and in the EU by the basic Regulation (EU) 2016/1036. Three conditions must be shown: dumping, material injury, and a causal link between them. Duties are usually set as an ad valorem percentage or a specific amount and can differ by named manufacturer, with a residual rate for all others. They sit alongside countervailing duties, which target subsidised imports, and are often extended by anti-circumvention measures to cover transhipment or minor assembly in third countries.
Why it matters for forwarders
For forwarders and customs brokers the exposure lies in classification, origin and manufacturer identification: an incorrect HS code, a wrong country of origin or a missing producer name can shift an entry from a low company-specific rate to a much higher residual rate. In the US the importer files a type 03 entry and pays a cash deposit at entry, but the final duty is assessed retrospectively after administrative review, often around three years later, and can be higher than the deposit. US importers must also certify before liquidation that they have not been reimbursed for the duty by the exporter, and failure to file that certificate can double the duty. Rates and scope rulings change frequently, so quotes and landed-cost calculations should be checked against the current order rather than last year's entry. Treat any request to reroute or re-label goods through a third country to avoid a measure as a red flag for evasion.