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No more deferred payments for provisional anti-dumping duties

As of February 23, 2012, ATLAS information no. 1716/12 has established that in accordance with Article 248, Section 1, Sentence 3 ZK-DVO (CCIP), the entry in the accounts of a security for provisional anti-dumping duties is not applicable.

In recent years it used to be common practice in Germany that for customs duty declarations for goods burdened with provisional anti-dumping duties, complete import customs duties (including provisional anti-dumping duties) could have been entered to the deferred payment account. (at ATLAS procedure it’s coded with the letter “Z” for “Zahlungsaufschub und buchmäßige Erfassung” according to Art. 248 ZK-DVO).

Above mentioned ATLAS information has now indicated that this current German practice is not in compliance with effective EU legislation or rather was not corresponding to it in the past. According to Article 217 paragraph 1 letter a) in conjunction with Article 218 paragraph 2 subparagraph 2 of ZK-DVO, provisional anti-dumping duties may only be entered in the accounts at the earliest date of entry into force of the regulation imposing finalized anti-dumping duties.

In compliance with effective EU legislation from now on a security is required for provisional anti-dumping duties in Germany (under the provisions of Articles 189 to 200 ZK-DVO).

In plain language this means:

• no more deferred payments for provisional anti-dumping duties
• lodging of security, e.g.:
• payment in cash
• bank guarantee
• pre-payment

Those securities that have been levied in a revision of the customs value, are not affected by this rule and may still be entered in the accounts with an application under Article 248 ZK-DVO.