EU Anti-Dumping and Countervailing Duties: A 2026 Compliance Guide for Importers
20 June 2026
Navigating the European Union’s trade defence landscape is a critical task for businesses importing goods into the single market. The EU employs anti-dumping and countervailing duties to protect its industries from unfair trading practices, namely dumped and subsidised imports. For importers, understanding and complying with these measures is essential to avoid unexpected costs, shipment delays, and potential penalties.
Quick answer
EU anti-dumping and countervailing duties are additional tariffs imposed on specific goods from certain non-EU countries to counteract the injurious effects of unfair pricing (dumping) or government subsidies (countervailing). Compliance generally requires importers to present specific commercial invoices to customs authorities to benefit from lower, company-specific duty rates; failure to do so results in a higher residual duty being applied .
Key takeaways
- Company-Specific Rates: The EU often sets individual duty rates for specific exporting producers, which are typically lower than the residual rate applied to all other companies from that country [1].
- Invoice Declarations are Crucial: To benefit from a lower individual duty rate, importers must present a valid commercial invoice containing a specific, signed declaration from the manufacturer .
- Residual Duties Apply by Default: If a compliant commercial invoice with the required declaration is not presented, the highest duty rate, applicable to “all other companies,” will be levied .
- Refunds are Possible but Complex: Importers can request refunds for overpaid duties from their national customs authorities [2]. However, a refund request may trigger a new investigation into the exporter’s dumping margin, potentially limiting the final amount reimbursed .
- Standard Customs Rules Apply: Unless a specific trade defence regulation states otherwise, all standard EU customs provisions and duties remain applicable alongside any anti-dumping or countervailing measures .
Understanding EU Anti-Dumping and Countervailing Duties
The European Union’s trade defence policy is designed to ensure fair competition for producers within the EU market. Two key instruments in this policy are anti-dumping and countervailing duties.
Anti-dumping duties are imposed when a non-EU company exports a product to the EU at a price lower than its normal value (the price in its domestic market or its cost of production). If this “dumping” causes material injury to an EU industry, the EU may impose a tariff to offset the price difference.
Countervailing duties, also known as anti-subsidy duties, are applied to counteract the effects of unfair subsidies provided by a non-EU government to its exporters. These subsidies can give exporters an unfair advantage, allowing them to sell goods in the EU at artificially low prices. The duties are intended to level the playing field by increasing the price of the subsidised imports.
These measures are product-specific and country-specific. The European Commission conducts investigations to determine whether dumping or subsidisation is occurring and whether it is harming EU industry. If the criteria are met, the EU imposes duties through a Council or Commission Implementing Regulation. These regulations specify the product, the country of origin, the duty rates, and the exporting companies to which they apply. For example, the EU has imposed definitive countervailing duties on products such as certain hot-rolled flat products of steel [1:1], organic coated steel products [3], and electric bicycles originating in the People’s Republic of China [4].
Key Compliance Requirements for Importers
For importers, the most critical aspect of compliance is documentation. The applicable duty rate often depends on the specific producer that manufactured the goods. Regulations frequently establish lower, individual duty rates for cooperating exporting producers that were investigated, and a higher, residual duty for all other companies [1:2].
To benefit from an individual, lower duty rate, the importer must present a valid commercial invoice to the customs authorities of the importing Member State . If a compliant invoice is not provided, the higher duty applicable to “all other companies” will be charged automatically . This can significantly increase the cost of importation.
These regulations are directly applicable in all EU Member States. The legal instruments establishing these duties may have been amended since their original publication; importers should always verify the current consolidated text of any relevant regulation on EUR-Lex to ensure compliance with the latest provisions.
Specific Invoice Declarations for Targeted Products
Many regulations imposing eu anti-dumping duties or countervailing duties mandate a precise declaration on the commercial invoice. The absence of this declaration will result in the application of a higher duty rate [5].
The required declaration must be dated and signed by an official of the entity issuing the invoice, who must be identified by name and function . The typical wording is as follows:
‘I, the undersigned, certify that the (volume) of (product concerned) sold for export to the European Union covered by this invoice was manufactured by (company name and address) (TARIC additional code) in [country concerned]. I declare that the information provided in this invoice is complete and correct.’
This exact format is required for products such as:
- Aluminium converter foil from the People’s Republic of China [5:1].
- Mobile access equipment from the People’s Republic of China [6].
- Organic coated steel products from the People’s Republic of China [3:1].
- Certain hot-rolled flat products of steel from the People’s Republic of China [1:3].
For some products, the regulations provide a more detailed checklist of information that must appear on the commercial invoice. For example, invoices for biodiesel from Argentina [7] and new battery electric vehicles from China [8] must include:
- A specific heading: “COMMERCIAL INVOICE ACCOMPANYING GOODS SUBJECT TO COUNTERVAILING DUTIES” .
- The names of both the company issuing the invoice and the manufacturing company .
- The invoice number and date of issue .
- The TARIC additional code for customs clearance .
- A detailed description of the goods, including technical specifications, company product code, and quantity .
- Full terms of sale, including price, payment terms, delivery terms, and any discounts or rebates .
- The name and signature of the issuing company’s official .
Refund Procedures for Overpaid Duties
Importers who believe they have paid anti-dumping or countervailing duties in excess of the correct amount have a right to request a refund. Any definitive duties paid in excess of the legally established rate must be repaid or remitted [2:1].
Requests for repayment or remission must be submitted to the national customs authorities in the Member State of importation, in accordance with the applicable customs legislation [2:2].
However, the refund process can be complex, particularly when both anti-dumping and countervailing duties are in place for the same product. In many cases, a refund request submitted under Article 21 of Regulation (EU) 2016/1037 will trigger a new assessment of the exporter’s dumping margin for the period covered by the refund request . The amount that can be reimbursed may be limited; it cannot exceed the difference between the duty originally collected and the combined countervailing and anti-dumping duty established in the new refund investigation . This provision prevents an importer from receiving a windfall where the combined duty liability, upon review, is found to be higher than the single duty for which a refund was requested.
Special Provisions for Mobile Access Equipment and Electric Vehicles
Certain products are subject to additional compliance and reporting requirements beyond the standard invoice declarations.
For imports of mobile access equipment from the People’s Republic of China, the customs declaration for release for free circulation must state the number of items being imported [6:1]. This applies regardless of the product’s origin and is required for goods classified under TARIC codes 8427 10 10 10, 8427 20 19 10, 8428 90 90 20, 8431 20 00 60, and 8431 39 00 10 [6:2]. Furthermore, EU Member States are required to report monthly to the Commission on the net mass and number of items released for free circulation under these codes [6:3].
For new battery electric vehicles designed for the transport of persons originating in China, a detailed commercial invoice is required to accompany the goods [8:1]. As outlined in Commission Implementing Regulation (EU) 2026/330, this invoice must contain specific elements, including the TARIC code, company product code, quantity in number of vehicles, and total price [8:2].
General Customs Provisions and Their Application
It is important for importers to remember that trade defence measures operate within the broader framework of EU customs law. A recurring clause in trade defence regulations states that, unless otherwise specified, the general provisions in force concerning customs duties shall apply .
This means that anti-dumping and countervailing duties are levied in addition to any regular customs duties (e.g., Common External Tariff), value-added tax (VAT), and other applicable import charges. All standard procedures for customs valuation, classification, and rules of origin continue to apply. Importers must ensure full compliance with both the specific requirements of the trade defence regulation and the general requirements of the Union Customs Code.
FAQ
What is an anti-dumping duty in the EU? An anti-dumping duty is a protective tariff that the European Union imposes on imported goods that are sold in the EU at a price below their “normal value” in their home market. This practice, known as dumping, can harm EU industries, and the duty is intended to offset this unfair price advantage.
How do I know if my imported goods are subject to EU countervailing duties? Whether goods are subject to countervailing duties depends on the product type and its country of origin. The European Commission publishes Implementing Regulations that specify which products are affected. For example, duties are in place for biodiesel from Argentina [7:1] and various steel products from China . Importers must check the EU’s Official Journal and TARIC database to determine if a specific regulation applies to their products.
What information needs to be on a commercial invoice for EU anti-dumping duties? For many products subject to eu anti-dumping duties or countervailing duties, the commercial invoice must contain a specific signed declaration from the exporter . This declaration certifies the manufacturer and confirms the accuracy of the invoice information [5:2]. For certain goods, such as biodiesel [7:2] or electric vehicles [8:3], the regulations mandate a more extensive list of details, including a specific invoice heading, TARIC codes, product specifications, and full terms of sale .
Can I get a refund for overpaid anti-dumping or countervailing duties in the EU? Yes, if you have paid duties in excess of the legally required amount, you can request a repayment or remission [2:3]. The request must be made to the national customs authorities in accordance with applicable customs laws [2:4]. Be aware that for some products, a refund request can trigger a new investigation into the exporter’s dumping margin, which may affect the final refund amount .
What are the specific requirements for importing mobile access equipment into the EU? When importing mobile access equipment from China, you must present a commercial invoice with a specific signed declaration to benefit from any company-specific duty rates [6:4]. Additionally, the customs declaration for release into free circulation must specify the number of items being imported under the relevant TARIC codes [6:5].
Do general customs duties apply alongside anti-dumping duties in the EU? Yes. Unless a specific regulation explicitly states otherwise, all standard provisions concerning customs duties apply . This means anti-dumping and countervailing duties are levied in addition to the normal customs tariffs applicable to the goods.
How do I calculate the anti-dumping duty for products from China? The duty is calculated as a percentage of the net, free-at-Union-frontier price of the goods before duty. The specific percentage rate depends on the product and the exporting producer. For example, countervailing duties on certain hot-rolled flat steel products from China range from 4.6% for specific companies to 35.9% for all other companies [1:4]. Similarly, rates for organic coated steel products can be 26.8% for named companies or 44.7% for all others [3:2]. To find the exact anti-dumping or countervailing rate for your product, you must consult the specific EU Implementing Regulation that applies to it.
Disclaimer: This article provides general information as of 20 June 2026 and does not constitute legal advice. Trade regulations are subject to change. Importers should consult qualified legal counsel or their relevant national competent authority for guidance on their specific circumstances and verify the latest regulations on EUR-Lex.
