Cost of importing goods Dumping and countervailing duties

​​​​​​​​​​​​​Dumping and countervailing duties

The Australian Government charges dumping and countervailing duties for certain imported goods. These are additional duties for dumped or subsidised goods. This is in addition to customs duty and indirect taxes. In some cases, duty payable may be more than the value of the goods.

Dumping and countervailing duties still apply to goods imported from countries with which Australia has free trade agreements.

Anti-dumping and countervailing measures are imposed where dumped or subsidised imports are materially injuring Australian manufacturers.

Dumping occurs when goods are exported to Australia are at a lower price than the price charged in the manufacturing country.

Subsidisation is a financial benefit an exporter receives from a government. A subsidy may allow the exporter to sell goods to Australia at a lower price.

The Australian Trade Remedies Commission (ATRC) administers Australia's Anti-Dumping system.

Goods subject to dumping and countervailing duties 

When importing goods into Australia, you must:

1. Self-assess the goods for duty and tax liabilities
2. Determine if they are subject to anti-dumping measures.

If the goods are subject to anti-dumping measures, you must:

• lodge an import declaration
• pay the effective rate of duty outlined in the Current measures in the dumping commodity register (DCR).​
  

The rate may be specific to your exporter or apply to the exporting country.

The DCR provides the information you need to lodge an import declaration for goods subject to anti-dumping measures.

Goods on the water

Goods exported before the publication of the Preliminary Affirmative Determination (PAD) may not be subject to security requirements. Goods exported on or after the PAD publication date are subject to security requirements, even if they are ordered or paid for before the PAD is published.

Importers or customs brokers should email a request to the Commission’s Client Support team on clientsupport@atrc.gov.au. Include the relevant transport documentation showing that the goods were exported before the securities came into effect.

After a satisfactory review, the Client Support team will issue a Dumping Specific Number (DSN) for the shipment. You can use this DSN as no security is required for that shipment.

Goods may leave the exporting country for Australia before a PAD is published but enter Australia after publication. In these cases, the duty rate is the rate that applied on the date of export. You must provide evidence of that date.

The ATRC may provide bona fide importers with confidential information relevant to a nominated exporter or supplier. For this information, contact the Commission ​at clientsupport@atrc.gov.au.

Goods subject to securities

During dumping and countervailing investigations, you may have to pay securities for imported goods and obtain a security identification number.

Getting a Security ID and lodging an import declaration

National Temporary Imports and Securities (NTIS) provides only general advice on imports. This information is also available on the ABF webpage at Temporary Imports.

NTIS does not provide specific advice on how to treat temporary imports.

For specific advice on lodging your import declaration, speak to a licensed customs broker.

You should read and review the relevant information and factsheets before contacting NTIS or lodging an online Anti-Dumping security application.

Lodgement of an application

Lodge all documented security applications through the ABF online portal at ​ Temporary Imports.

The ABF strongly recommends using a professional licensed customs broker to navigate and manage your Temporary Importations. 

Find a Licenced Customs Broker

You can find licensed customs brokers at Customs brokers.

Required information and documents

The following information and supporting documentation are mandatory and must accompany the application at the time of submission. Failure to provide all required information and documents will result in the application being deemed incomplete.

The ABF will not be responsible for any delays in assessment, clearance processing, or related outcomes arising from an incomplete application.

Before submitting your application:

• Review the DCR to self-assess the goods and verify the correct (DSN) and export price terms (FOB, Cash / FOB Credit).

Include the following information and documents with your application:

• Provide a screen shot of the pre-lodge containing DSN and Dumping Export Price (DXP).
  
• Provide the commercial invoice with Incoterms, packing list and waybill for the arriving consignment(s).
  
• Confirm whether there are any credit terms between the supplier and importer. If the commercial invoice does contain this information, the broker must adjust the DXP accordingly on the pre-lodge and subsequent lines or entries.
• If required, request the confidential Ascertained Export Price (AEP) from the (ATRC) for the supplier(s) of relevance at clientsupport@atrc.gov.au.
  
• Provide a copy of your security calculations to substantiate the total security liability for the current consignment(s). Refer to the relevant DCR for information on applicable Incoterms adjustments and the calculation of Dumping Security Amount (DSA)/Countervailing Security Amount (CSA) liabilities.
  

Type of security

The required security may take the form of an undertaking, cash security, or a bank guarantee or a combination of these. To assist with the application process importers or brokers may complete and submit a dumping security undertaking form when lodging an import declaration for goods subject to securities. Submit the form through the ABF online portal. The acceptance of the undertaking is at the discretion of the ABF.

1485 - Undertaking to the Department of Home Affairs Section 42 - Interim Dumping Duty and/or Interim Countervailing Duty

Applications that do not contain all required information and supporting documentation will be considered incomplete. Once a complete application has been received, NTIS will determine the type and amount of security required, which may be an undertaking, cash security, or a bank guarantee or a combination of these. If a cash security is required the Department of Home Affairs also accepts VISA, MasterCard and BPay.

Final duties and securities collected under the PAD

The PAD represents a preliminary finding. Any final outcome will be determined following completion of the investigation.

Securities provided during the investigation period will be reconciled once Interim Dumping Duties (IDD) and Interim Countervailing Duties (ICD) are imposed and paid, where applicable.

Following the Minister's final determination, the amount payable for the security period will be the lower of:

• the security amount or;
• the applicable IDD and ICD amount.

The ABF will contact each affected importer or customs broker with instructions regarding consignments or shipments subject to securities during the investigation period. These instructions will cover cancellation and release of the security.

Securities held are not used to pay IDD or ICD. Any Bank Guarantees are returned, and cash securities are refunded once all entries are finalised and IDD/ICD is paid.

Claiming an exemption from dumping and countervailing duties

You may claim an exemption from dumping and/or countervailing duty if imported goods are:

• not the goods subject to measures (DTX = GOODS)
• from an exempt exporter (DTX = SUPPLIER)
• not from a country subject to measures (DTX = COUNTRY)

To claim an exemption listed in the DCR, you or your broker must quote the applicable exemption type (DTX) when lodging an import declaration through the Integrated Cargo System.

Requesting a change to the amount of dumping and countervailing duties

The amount of duty can change through reviews and inquiries by the ATRC. Australian industry members, importers and exporters can apply for a review of, or exemption from, dumping or countervailing duties.

The ATRC’s current cases are listed on the Electronic Public Register.

You may also apply to the ATRC for a final duty assessment within a specific timeframe. Dumping and countervailing duties are initially imposed as interim duties.

You can apply for a final duty assessment if you consider that you overpaid duty on imports into Australia and wish to obtain a refund of the amount overpaid. The final duty payable may differ from the interim duty payable where an exporter's dumping or subsidy margin has changed since interim duty rates were last established.

Compliance

You are responsible for ensuring your goods are compliant with customs reporting requirements.

Making false or misleading statements to the ABF is an offence.

If fraudulent activity is detected, the ABF will take compliance action. See Trade and Goods Compliance webpage.

The ATRC and the ABF monitor the use of duty exemptions. Report any suspicious activities or suspected non-compliance via Border Watch.

Further information getting help with international trade remedies

Small or medium enterprises can seek help from the International Trade Remedies Advisory Service. This service operates independently from the ATRC.​​