Anti-dumping duties: retroactive application and suspended verification
You are a happy person! You have imported goods from Indonesia at a great price. You are very pleased with how the import process went, as you only had to pay import duties and there were no anti-dumping duties applicable. This would have been different if the goods had come from China, as anti-dumping duties would have been applicable applied. However, since the same goods came from Indonesia, you have no problem. Nevertheless, you are walking on thin ice, as evidenced by the case law of the Court of Justice. An anti-dumping duty can be applied retroactively. Additionally, a customs agent faces extra risks with a declaration for goods that may be subject to an anti-dumping duty if it receives the status of 'suspended verification'.