Taxation (Cross-border Trade) Act 2018

TRA’s duty to recommend an anti-dumping amount or countervailing amount

17(1)This paragraph applies where the TRA makes a final 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)In the case of a dumping investigation, the TRA may recommend to the Secretary of State—

(a)that an additional amount of import duty (referred to in this Schedule as an “anti-dumping amount”) should be applicable for a specified period to all the relevant goods except, in the case of goods in respect of which an undertaking is accepted under provision made by or under Part 5, during any period when the undertaking applies, and

(b)how an anti-dumping amount applicable to the relevant goods should be determined.

(4)In the case of a subsidisation investigation, the TRA may recommend to the Secretary of State—

(a)that an additional amount of import duty (referred to in this Schedule as a “countervailing amount”) should be applicable for a specified period to all the relevant goods except, in the case of goods in respect of which an undertaking is accepted under provision made by or under Part 5, during any period when the undertaking applies, and

(b)how a countervailing amount applicable to the relevant goods should be determined.

(5)The TRA may make a recommendation under sub-paragraph (3) or (4) only if it is satisfied that the application of an anti-dumping amount or a countervailing amount in accordance with its recommendation meets the economic interest test (see paragraph 25).

(6)The TRA may make different recommendations under sub-paragraph (3) or (4) for different relevant goods or descriptions of relevant goods, including by reference to—

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

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

(7)But the TRA may only make one recommendation under sub-paragraph (3) or, as the case may be, sub-paragraph (4) in relation to any particular relevant good.

(8)And the TRA may make different recommendations under sub-paragraph (3) or (4) for different relevant goods or descriptions of relevant goods only if the recommendations which it makes under that sub-paragraph when taken together cover all the relevant goods.

(9)If the TRA determines that there are one or more recommendations which it could make under sub-paragraph (3) or, as the case may be, sub-paragraph (4), it must make that recommendation or those recommendations (subject to sub-paragraphs (7) and (8)).

(10)If the TRA determines that there is no recommendation which it could make under sub-paragraph (3) or (4) (as the case may be), it must—

(a)publish notice of its final 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) or (4), and

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