Identifiers, valuation, bonds and origin · Duty on subsidised imports
Countervailing duty
Countervailing duties offset foreign subsidies. They are separate from anti-dumping and can apply at the same time.
Key facts
| What it is | An additional duty imposed to offset a foreign government subsidy benefiting the imported product |
|---|---|
| Difference | Anti-dumping addresses pricing below fair value; countervailing addresses subsidies |
| Overlap | Both can apply to the same product and country, producing a combined rate |
| Scope | Defined by product, country and sometimes producer |
| Check | Search the current measures and the customs tariff before the purchase order |
| Official source | The importing jurisdiction's trade-remedy register |
Duty on subsidised imports
Countervailing duty is the trade-remedy counterpart to anti-dumping. It responds to a subsidy, such as a grant, a preferential loan or a tax benefit, that lowers the cost of the imported product. The investigating authority calculates a rate and the customs authority collects it.
The two measures can stack. A product subject to both can face a combined rate far above the standard tariff. The landed-cost model needs the combined rate, not just the base duty.
Verify the scope and the producer
The measure names a product and a country, and the rate can differ by producer. The documentation must identify the producer and the export chain consistently. A mismatch can lead to the higher all-others rate.
If the product is outside the scope, keep the evidence. If it is inside, model the combined duty and decide whether the product still works. A supplier who claims the duty does not apply should be asked for the specific basis.
Frequently asked questions
How is countervailing duty different from anti-dumping?
Anti-dumping targets pricing below fair value; countervailing targets foreign subsidies. Both can apply to the same product.
Can the rate differ by supplier?
Yes. The measure can set producer-specific rates and an all-others rate for everyone else.
Does the duty apply to the goods or the company?
It applies to the defined goods from the defined country, with rates that can be tied to the producer or exporter.
Can I get a refund?
Some jurisdictions allow an administrative review or a refund if the final assessment is lower. The process is formal and time-limited.
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