Customs Duties (Dumping and Subsidies) Act 1969

Provisional and retrospective charges to duty

8 Power to impose retrospective duties after provisional charge

(1) Subject to subsection (5) below, an order under section 1 or 7 above may impose a duty on goods of any description for a period before the making of the order if, by a preliminary order made under subsection (2) below and remaining in force, a provisional charge to the duty (or a greater duty) was imposed during that period on goods of that description.

(2) Subject to subsections (4) and (5) below, the Board of Trade may by an order under this subsection (in this Act referred to as a " preliminary order ") impose a provisional charge to duty under section 1 or 7 above on goods of any description if at any time it appears to the Board, on the facts so far before them, that the conditions of subsection (1)(a) of the section as to the dumping or subsidisation of imports into the United Kingdom are fulfilled and that in the circumstances it is expedient to impose such a charge.

(3) A preliminary order, if not previously revoked, shall cease to have effect at the expiration of three months beginning with the date it comes into force, except in so far as it is extended by a further order made within that period, and in so far as it is so extended, shall cease to have effect at the expiration of six months beginning with that date.

(4) Section 1(3)(a) and (5) above shall apply to a preliminary order as they apply to orders made in the exercise of the power described in section 1(3).

(5) The powers conferred by this section shall be subject to the following restrictions on their exercise in respect of the dumping or subsidisation of goods of any description as being goods of which the country of origin, or country of exportation, is a treaty country, that is to say:—

(a) a preliminary order shall not be made unless the facts so far before the Board of Trade indicate that the effect of the dumping or of the giving of the subsidy is such as to cause or threaten material injury to an established industry in the United Kingdom ; and

(b) an order shall not be made imposing a duty retrospecttively unless the Board of Trade are satisfied, as regards importations made during or before the period of the provisional charge, that the effect of the dumping or of the giving of the subsidy has been such as to cause material injury to an established industry in the United Kingdom.

9 Effect of preliminary order

(1) No duty shall be leviable by virtue only of a provisional charge imposed by a preliminary order; but, subject to that and to the following provisions of this section, a preliminary order shall, as regards the period for which it is in force, have the same operation as if the charge to duty had not been provisional.

(2) Where any imported goods which are or may be subject to a provisional charge are entered for home use, whether on importation or from warehouse, then notwithstanding anything in subsection (1) above or in the [1952 c. 44.] Customs and Excise Act 1952—

(a) delivery of the goods without payment of duty shall not be refused by reason of the provisional charge if the importer gives security to the satisfaction of the Commissioners of Customs and Excise for the payment of any duty which may be retrospectively charged on the goods by reference to that provisional charge ;

(b) security shall be so given where payment of the duty provisionally charged would, if the duty were leviable, be required;

(c) where security is given by virtue of this subsection the customs Acts as they apply by virtue of subsection (1) above shall have effect as if the security were one given under section 255 of the [1952 c. 44.] Customs and Excise Act 1952 (security for duty not immediately ascertainable).

(3) Without prejudice to the generality of subsection (1) above, the like relief in respect of a provisional charge to duty may be given by way of remission of the charge as if the charge were not provisional (and section 2 above may be applied accordingly); and the amount of any relief given in respect of a provisional charge on any goods shall, if a duty is retrospectively charged on the goods by reference to that provisional charge.—

(a) be set off against the amount of the retrospective duty; and

(b) be treated as given on account of any corresponding relief from the retrospective duty.

(4) The lapsing of a provisional charge to duty on the revocation or expiration of the preliminary order shall not affect the liability to any penalty, forfeiture or prosecution in respect of things done during the period of the provisional charge.