ADCD02300 - Control: calculation of ADD/CVD

ADD/CVD is payable when the goods concerned are released to free circulation. »Ê¹ÚÌåÓýappy are charged in addition to any normal customs duties that may be payable.

»Ê¹ÚÌåÓýapp specified rates will be shown in the ‘Additional Informationâ€� pages at the end of the relevant Chapter in Volume 2 of the Tariff. Amendments/additions are notified by CS&TD via email and on ADD measures on the GOV.UK site.

When the appropriate charges are expressed in � (Euros), then the industrial rate of exchange should be used. This can be found on the GOV.UK site.

Where ADD/CVD is charged as a percentage of the ‘net free at Community-frontier price paid�, the value for ADD/CVD purposes is based on costs, insurance & freight.

Information on Valuation methods can be found in GACV (Guidance on Audit of Customs Values) and Public Notice 252 Valuation of imported goods for customs purposes, VAT and trade statistics.