- Antidumping duties are not considered customs duties but are charges of equivalent effect imposed unilaterally on goods crossing the border to protect the Union’s industry
- The legal regime for antidumping duties is not contained in the Customs Code but in the regulations that establish them
- The overall customs regulations, as specified in the customs code, apply to antidumping or compensatory duties only if the regulation establishing them provides for it
- Jurisprudence includes cases from May 22, 2019, Krohn & Schröder, and October 15, 2020, Jebsen & Jessen
- The criterion mentioned is not yet reiterated and does not constitute binding doctrine under Article 239 LGT
Source: serviciostelematicosext.hacienda.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
