The provisional duties can also be paid in cash. If the definitive duties are lower than the provisional duties, the excess amount will be refunded (e.g. if the definitive duty is 10 % and the provisional duty was 15 %, 5 % will be refunded). Where bank guarantees have been given, the guarantees will be released to the extent that the definitive duty is lower than the provisional duty.

 

If the definitive duties are higher than the provisional duties, the level of the provisional duty applies to all products customs cleared during the application of the provisional duty. For instance, if the definitive duty is 15 % and the provisional duty is 10 %, the provisional duty of 10 % must be paid until the entry into force of the definitive duties. As soon as the definitive duties enter into force, the 15 % applies.

 

Provisional duties are not imposed in all investigations!

 

Please note that provisional duties are not imposed in all investigations. There have been investigations in which the European Commission did not impose provisional duties but then, finally, decided to impose duties at the definitive stage.

 

Definitive duties remain in force normally for 5 years unless they are changed, removed or prolonged through a review investigation. For more details regarding reviews, please refer to Chapter 5.

 

Source: “TDI Trade defence instruments, Anti-dumping & Anti-subsidy - A Guide for Small and Medium-Sized Businesses” by the European Commission