ADCD03100 - Risk analysis: ADD/CD Risks
ADD and CD risks from all sources are assessed by ECSM and disseminated to Regional risk teams and frontier staff.
The following are suggested as the Top 10 ADD/CD risks:
- goods misdescribed by traders to avoid a tariff heading that attracts ADD or CD
- incorrect Country of Origin declared by the trader to avoid ADD or CD
- incorrect Country of Consignment/Despatch declared by trader to avoid ADD or CD
- technical specification of goods misdescribed to avoid ADD or CD within a specific tariff heading or obtain a lower rate
- incorrect supplier’s name given to avoid ADD or CD, or to obtain a lower rate they are not entitled to
- components imported for assembly in EU to avoid ADD on finished article. The components could be liable to ADD if the assembled article enters into the EU
- goods overvalued on invoice in order to exceed a Minimum Import Price (MIP) to avoid ADD or CD
- under-declaration of weight when ADD or CD is levied at a specific rate based on import weight
- satisfactory security not held subject to provisional ADD or CD and
- retrospective revenue not secured once measure is made definitive.