Adjust customs value for anti-dumping annulment

In the event of a retroactive lifting of anti-dumping duties by the European Court of Justice (ECJ), the duties paid will in principle be refunded. For DDP clauses (Delivered Duty Paid), the customs value may subsequently increase. The anti-dumping duties subsequently lifted were originally deducted from the purchase price when determining the customs value. Therefore, if anti-dumping duties are lifted, importers must be prepared for the possible consequences of the subsequent increase in customs duties.

Subsequent collection of customs duties despite the lifting of anti-dumping duties

In its judgment of 10.12.2015 – 4 K 38/14, the Hamburg Finance Court ruled that subsequent collection of import duties was legal. In the case of DDP clauses, the anti-dumping duties included in the purchase price were deducted from the customs value at import. After the ECJ repealed the anti-dumping regulation, the duty initially reimbursed the anti-dumping duties paid in full.

Subsequently, the main customs office collected import duties as the anti-dumping duties were not deducted from the customs value. The customs value had subsequently increased, so that import duties had to be recovered accordingly. This was also followed in this case by the FG Hamburg.

No protection of confidence in assumed customs value

At the same time, the FG Hamburg denied the complaining company the protection of legitimate expectations. The FG Hamburg expressly refers to a similar decision of the European Court of Justice of 15.07.2010, Case C-345/09, according to which miscalculations by the contracting parties would have no relevance to the determination of customs values.

Economic operators must take this into account

Any subsequent increase in customs value must be taken into account by economic operators. If the anti-dumping duties are reimbursed in full without third country customs duty, excise duty and import sales tax being fixed at the same time, there is a risk of a subsequent collection, in particular after a customs inspection.

The person involved may have to make a correction or late declaration of his own accord. If this is not done, even customs sanctions and criminal consequences are not excluded.

In case of problems with the customs authorities, our lawyers specialising in customs and excise law are at your side.

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Lawyer Dr. Tristan Wegner

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