Revenue eBrief No. 131/24
08 May 2024
Anti-Dumping and Countervailing duty refunds
The Anti-Dumping and Countervailing Duties Manual has been updated to clarify that refunds of Anti-Dumping and Countervailing duty should be processed manually by customs officials where (i) a provisional duty is subsequently revoked and a corresponding definitive duty is not imposed and (ii) the definitive duty rate is lower than the provisional rate.