Duties are applicable (in the form of a security while awaiting a definitive decision) as of the date of entry into force of provisional measures. This is typically the day following the date of publication of the decision to impose provisional measures in the Official Journal, which can take place at any time between 2 and 8 months after the initiation of the investigation was officially announced there. However, because of the complexities of an investigation, in most cases the European Commission imposes provisional duties around 7 but not later than 8 months after initiation.

 

AD and AS duties have to be paid as of the date of entry into force of provisional measures

 

Duties imposed in the form of provisional measures usually do not need to be secured in cash. A bank guarantee may also be accepted by the customs authorities for the amount of the duties until a definitive decision is taken.

 

A decision on whether or not to impose definitive measures is taken within the procedural deadline of 14 months for AD investigations and 13 months for AS investigations (please refer to the chart in Chapter 1 for the main steps of an investigation). In both types of investigation, the European Commission will decide, at the definitive stage of the investigation, whether or not to definitively collect any provisional anti-dumping and/or anti-subsidy duties. In most cases, they are collected definitively.

 

Duties are applied only when goods are released into free circulation. Goods placed under other customs procedures are not subject to anti-dumping duties. For example, where goods are placed under a customs procedure called ‘processing’, they are not subject to anti-dumping duties, if they are incorporated into other goods and then re-exported out of the EU.

 

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