Taxation (Cross-border Trade) Act 2018

TRA’s duty to recommend requiring guarantees

13 (1) This paragraph applies where the TRA makes a provisional affirmative determination in relation to goods which are the subject of a dumping or a subsidisation investigation.

(2) Goods in relation to which that determination is made are referred to in this paragraph as relevant goods.

(3) The TRA may recommend to the Secretary of State—

(a) in the case of a dumping investigation that, in respect of all the relevant goods, all importers of those goods should be required to give a guarantee in respect of any additional amount of import duty which would have been applicable, or potentially applicable, to the goods under section 13 if an anti-dumping amount had been applied to the goods based on the provisional affirmative determination (“an estimated anti-dumping amount”), or

(b) in the case of a subsidisation investigation that, in respect of all the relevant goods, all importers of those goods should be required to give a guarantee in respect of any additional amount of import duty which would have been applicable, or potentially applicable, to the goods under section 13 if a countervailing amount had been applied to the goods based on the provisional affirmative determination (“an estimated countervailing amount”).

(4) The TRA may make a recommendation under sub-paragraph (3) only if it is satisfied that requiring a guarantee in accordance with its recommendation—

(a) is necessary to prevent injury being caused during the investigation to a UK industry in the relevant goods, and

(b) meets the economic interest test (see paragraph 25).

(5) The TRA may make different recommendations under sub-paragraph (3) for different relevant goods or descriptions of relevant goods, including by reference to—

(a) specified overseas exporters or descriptions of overseas exporter;

(b) specified foreign countries or territories or descriptions of foreign countries or territories.

(6) But the TRA may only make one recommendation under paragraph (a) or, as the case may be, paragraph (b) of sub-paragraph (3) in relation to any particular relevant good.

(7) And the TRA may make different recommendations under paragraph (a) or (b) of sub-paragraph (3) for different relevant goods or descriptions of relevant goods only if the recommendations which it makes under that paragraph when taken together cover all the relevant goods.

(8) If the TRA determines that there are one or more recommendations which it could make under paragraph (a) or, as the case may be paragraph (b), of sub-paragraph (3), it must make that recommendation or those recommendations (subject to sub-paragraphs (6) and (7)).

(9) If the TRA determines that there is no recommendation which it could make under sub-paragraph (3), it must—

(a) publish notice of its provisional affirmative determination in relation to the goods,

(b) publish notice of its determination that there is no recommendation which it could make under sub-paragraph (3), and

(c) notify the Secretary of State and interested parties (see paragraph 32(3)) accordingly.