Both anti-dumping and normal customs duty are collected and levied by the Customs authorities. Are both the duties the same? When the country can apply anti-dumping duty and normal customs duty?

Anti-dumping Duty - Dumping is said to occur when goods are exported by one country to another country at a price lower than the normal value of goods in the domestic market of exporting country. Anti-dumping duty is the action of charging extra import duty on the particular product from particular exporting country in order to bring its price closer to the normal value or to remove the injury to domestic industry in the importing country. Customs Duty - This is charged on the commodities by countries as trade policy instrument, within international trade context, if is associated with import duties. Although anti-dumping duty is levied and collected by the Customs authorities, it is entirely different from the customs duties not only in concept and substance, but also in purpose and operation. The following are the main differences between the two: Conceptually, anti-dumping and the like measures in their essence are linked to the notion of fair trade. The objectives of these duties is to guard against the situation arising out of unfair trade practices while customs duties are there as a means of raising revenue and for overall development of the economy. Customs duties fall in the realm of trade and fiscal policies of the Government while anti-dumping and anti-subsidy measures are there as trade remedial measures. The object of anti-dumping and allied duties is to offset the injurious effect of international price discrimination while customs duties have implications for the government revenue and for overall development of the economy. Anti-dumping duties are not necessarily in the nature of a tax measure inasmuch as the authorities are empowered to suspend these duties in case of an exporter offering a price undertaking. Thus, such measures are not always in the form of duties/tax. Anti-dumping and anti-subsidy duties are levied against exporter/country inasmuch as they are country specific and exporter specific as against the customs duties which are general and universally applicable to all imports irrespective of the country of origin and the exporter. Thus, the anti-dumping duty is levied over and above the normal customs duty chargeable on the import of goods in consideration.