Customs administration bears the burden of proof for subsequent collection of anti-dumping duties

[summary box heading=”How do I defend myself against the post-claiming of anti-dumping duties?”]

  1. Check the import duty decision to see whether the subsequent levying of anti-dumping duties is justified.
  2. Note the opposition deadlines and refund periods for this decision.
  3. Make sure that the objection is duly substantiated so that the customs administration actually takes your arguments into account.
  4. If necessary, seek legal assistance.

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In its final judgment of 16 August 2013, the Hamburg Finance Court ruled that the burden of proof in the event of subsequent levying of anti-dumping duties lies with the customs administration. It is therefore for the customs authority to prove that the imported product originates in the country subject to the anti-dumping duty and that further processing in another third country did not give rise to its origin.

In the underlying case, the customs authority issued subsequent investigation notices on the basis of incorrect communications from the European Anti-Fraud Office (OLAF), against which the plaintiff had taken action. The tax court did not consider it to be proven that the product originated in the country subject to the anti-dumping duty. Unlike the application of tariff preferences, for which the importer had to prove its conditions, the customs authority had to prove the origin of the product leading to the anti-dumping duty.

 

Lawyer Dr. Tristan Wegner

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