Revenue eBrief No. 070/26
31 March 2026
Anti-Dumping and Countervailing Duties
The Tax and Duty Manual (TDM) on Anti Dumping and Countervailing Duties has been updated as follows:
- Paragraph 4 has been updated to indicate that registrations of imports potentially liable to backdated duty are to be noted in the Automated Import System (AIS).
- The roles of Higher Executive Officer and Assistant Principal in relation to cases involving doubt or suspicion have been clarified in paragraph 8.
- Links to AIS code lists and instruction manuals on warehousing, inward processing, outward processing and end-use have been updated in paragraphs 8 and 12(iii).