Istota cła antydumpingowego jako instrumentu prawnofinansowego ochrony gospodarki Unii Europejskiej – wybrane zagadnienia intertemporalne
The essence of anti-dumping duty as a legal-financial instrument of the European Union economy protection – selected inter-temporal issues

Summary/Abstract: The entrepreneur introducing into the European Union market goods covered with pending anti-dumping investigation should be aware that the introduction of such goods is related with registration thereof and, at a later date, with the possibility to apply increased anti-dumping duty. Measures such as goods registration and temporary anti-dumping duties allow reaching antidumping proceedings’ objectives comprising the European Union market protection against detrimental practices incompliant with the market economy principles. Anti-dumping duty collected by customs authorities of Member States constitutes a legal-financial sanction consisting in applying selective protection that is, directed against import from strictly defined countries, and is oriented on a specific group of products or even on a single product. In comparison with traditional market protection instruments, anti-dumping customs are more flexible and can be implemented unilaterally. Deliberations elaborated herein are aimed at discussing the issue of stipulating anti-dumping customs in inter-temporal understanding.

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