Additional Duty

Additional Duty refers to tariffs imposed by an importing country on imported goods beyond normal customs duties for specific purposes (such as anti-dumping, countervailing, safeguard measures, retaliatory tariffs, etc.). Its use scenarios include: when imported goods are determined to be dumped or subsidized, or cause injury to domestic industries; retaliatory tariffs in trade wars; and temporary surcharges imposed to balance international payments. Notes: Additional duties are usually temporary or targeted; enterprises need to closely monitor trade policy changes, calculate the comprehensive tax burden cost, and clearly specify the party bearing the tariff in contracts. Difference from ordinary customs duties: ordinary customs duties are routine and generally applicable, while additional duties are extra, temporary, and often targeted at specific countries or goods. Difference from anti-dumping duties: anti-dumping duty is a specific form of additional duty, but additional duties also include countervailing duties, safeguard duties, etc. Foreign trade practitioners need to accurately distinguish them to comply with declaration and avoid risks.