Article 5 Calculation of the amount of anti-dumping and/or countervailing duty

The amount of anti-dumping and/or countervailing duty payable shall be determined mutatis mutandis on the basis of those rules of Regulation (EU) No 952/2013 for the calculation of import duty payable which were applicable to the product concerned at the time at which the debt in respect of the product concerned was incurred.

Where a product concerned which has been placed under the inward processing procedure as referred to in Regulation (EU) No 952/2013, the calculation of the debt concerning the processed products resulting from the product concerned which are re-exported with destination continental shelf or exclusive economic zone of a Member State shall be determined on the basis of the tariff classification, customs value, quantity, nature and origin of the product concerned placed under the inward processing procedure at the time of acceptance of the customs declaration relating to the product concerned.