ADCD02350 - Control: payment of ADD/CD
Definitive ADD/CD is payable in full at the time of importation.
If you receive notification of a new measure after the effective date of imposition, you must ensure that action is taken to secure or recover duties on all entries presented from the effective date.
Payment of provisional duty is not required outright at the time of importation, but any potential duty must be secured either by cash deposit, bankers guarantee or the trader’s deferment account.
If you have any doubt as to whether ADD/CD is chargeable (for example the origin of the goods is uncertain), then you should release the goods against suitable security. You may contact ECSM for further advice if required.
ADD/CD is not payable until such time as the goods concerned are released into free circulation. Goods are liable to the rate in force at the time of their removal. Please refer to R5-3 and/or Notice 232 Customs warehousing.
Importers may claim relief from ADD/CD under IPR arrangements in the same way as relief from other customs duties. IPR is available for goods which are imported from outside the EU, processed and re-exported outside the EU. For information on IPR, please refer to R5-1 and Notice 221 Inward processing relief.
Where goods entered to OPR are liable to ADD/CD, the duty is chargeable on the compensating product(s) but is not to be included in the amount to be deducted in respect of the exported goods. Please refer to R1-5 and Notice 235 Outward processing relief.
End Use relief
If goods entered to End Use relief are liable to ADD/CD, then the appropriate duty must be charged. Please see R3-18 and Notice 770 Imported goods: end-use relief.
ADD/CD are suspended on importation into a Free Zone, and until such time as they are declared into free circulation. Please see R5-6 and Notice 334 Free zones.