Chapter CAPI04350
| Published date | 06 May 2016 |
| Record Number | CAPI04350 |
| Court | HM Revenue & Customs |
In addition to specific and ad valorem customs duties the EU may introduce an additional charge on imported agricultural goods under the safeguard measures where imports threaten EU production of a similar commodity.
This additional charge can be a simple uplift of the existing duties but is usually associated with more complex calculations based on a comparison between the value of the goods at the time of importation against a reference price set by the EU.
The former will normally be effected automatically on the CHIEF system.
The calculation of the latter, is more complex and involves the taking of securities...
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