HM Revenue & Customs publishes guidance on polyethylene terephthalate imported from India

HM Revenue & Customs has published guidance on changes to duty on imports of polyethylene terephthalate originating in India for certain producers.

Anti-Dumping Duty is an Import Duty charged in addition to normal Customs Duty and is applied across the whole EU. It is designed to allow the EU to take action against goods that are sold at less than their normal value - that being defined as the price for ‘like goods’ sold in the exporter’s home market.