Taxation (Cross-border Trade) Act 2018

PART 5 U.K. Supplementary

The economic interest test U.K.

23 (1) This paragraph applies if the TRA or the Secretary of State is considering, for the purposes of this Schedule, whether the TRA or the Secretary of State is satisfied that the application of a safeguarding remedy meets or does not meet the economic interest test. U.K.

(2) The economic interest test is met in relation to the application of a safeguarding remedy if the application of the remedy is in the economic interest of the United Kingdom.

(3) When considering whether or not the application of a safeguarding remedy is in the economic interest of the United Kingdom, the TRA or the Secretary of State must—

(a) take account of the following so far as relevant—

(i) the serious injury caused by the importation of the goods in increased quantities to UK producers of those goods and the benefits to those UK producers in removing that injury,

(ii) the economic significance of affected industries and consumers in the United Kingdom,

(iii) the likely impact on affected industries and consumers in the United Kingdom,

(iv) the likely impact on particular geographic areas, or particular groups, in the United Kingdom, and

(v) the likely consequences for the competitive environment, and for the structure of markets for goods, in the United Kingdom, and

(b) take account of such other matters as the TRA or, as the case may be, the Secretary of State considers relevant.

(4) In this paragraph—

(a) references to the application of a safeguarding remedy are to—

(i) applying a provisional safeguarding amount or a definitive safeguarding amount to goods, or

(ii) making goods subject to a provisional tariff rate quota or a tariff rate quota;

(b) “affected industries and consumers” means industries and consumers that would be affected if the safeguarding remedy were, or were not, to be applied;

(c) “industries” includes—

(i) the UK producers referred to in sub-paragraph (3)(a)(i) and other producers of goods,

(ii) suppliers of goods or services, and

(iii) importers, distributors and retailers of goods;

(d) “consumers” includes users of goods or services.

Commencement Information

I1 Sch. 5 para. 23 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)

Suspension of safeguarding remedies U.K.

24 (1) Regulations may make provision for or in connection with— U.K.

(a) the TRA recommending to the Secretary of State that the application of a safeguarding remedy should be suspended, and

(b) [F1 the Secretary of State’s powers in relation to] such a recommendation.

(2) The regulations must secure that the TRA may make such a recommendation to the Secretary of State only if the TRA is satisfied that market conditions have temporarily changed such that the serious injury caused to UK producers of the goods would be unlikely to recur as a result of the suspension.

(3) Regulations may make provision for the purposes of sub-paragraph (2) about what constitutes or does not constitute “market conditions” or a temporary change in such conditions.

(4) Regulations under sub-paragraph (1) may, among other things, make—

(a) provision for the TRA to investigate certain matters;

(b) provision about the conduct of such an investigation;

(c) provision about the period for which a suspension may have effect;

(d) provision about whether that period counts towards the period for which the suspended remedy applies.

[F2 (e) provision corresponding or similar to any provision made by or under this Schedule in relation to a safeguarding investigation, including any of the powers or duties of the TRA or the Secretary of State in respect of those investigations and any recommendations or decisions resulting from them;

(f) provision conferring functions (including functions involving the exercise of a discretion) on the Secretary of State or the TRA.]

(5) Paragraph 10(2) of Schedule 4 applies to regulations made by virtue of sub-paragraph (4)(b) in relation to an investigation as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation.

(6) Where, by virtue of provision made under sub-paragraph (1), the Secretary of State [F3 decides] that the application of a safeguarding remedy should be suspended, the Secretary of State—

(a) must publish notice of the [F4 decision],

(b) must notify interested parties (see paragraph 31(3)) accordingly, and

(c) is required under section 13 to make provision by public notice to give effect to the [F5 decision].

(7) References in this paragraph to the application of a safeguarding remedy have the same meaning as in paragraph 23.

Textual Amendments

F1 Words in Sch. 5 para. 24(1)(b) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(3)(a), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F2 Sch. 5 para. 24(4)(e)(f) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(3)(b), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F3 Word in Sch. 5 para. 24(6) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(3)(c)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F4 Word in Sch. 5 para. 24(6)(a) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(3)(c)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F5 Word in Sch. 5 para. 24(6)(c) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(3)(c)(iii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

Commencement Information

I2 Sch. 5 para. 24 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)

Exceptions U.K.

25 (1) For the purpose of giving effect to arrangements between Her Majesty's government in the United Kingdom and the government of a foreign country or territory, regulations may make provision excepting goods originating from a specified foreign country or territory from the application of this Schedule, or from specified provision made by or under it. U.K.

(2) Regulations may make provision requiring goods originating from a specified foreign country or territory or description of foreign country or territory to be excepted from the goods in relation to which the TRA may make a recommendation under provision made by or under this Schedule.

Commencement Information

I3 Sch. 5 para. 25 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)

Restrictions on successive safeguarding remedies U.K.

26 (1) This paragraph applies if— U.K.

(a) the TRA makes a recommendation under paragraph 16(3) that a definitive safeguarding amount should be applicable to goods or that goods should be subject to a tariff rate quota, and

(b) a definitive safeguarding amount has previously been applied to those goods, or they have previously been subject to a tariff rate quota, as a result of an earlier recommendation made by the TRA under that paragraph.

(2) In this paragraph, references to the “previous safeguarding remedy”, in relation to goods, are to—

(a) the most recent application of a definitive safeguarding amount to the goods, or

(b) the tariff rate quota to which the goods were most recently subject.

(3) The Secretary of State may not accept the recommendation if the period for which a definitive safeguarding amount would be applicable to the goods, or for which the goods would be subject to a tariff rate quota, would (by virtue of paragraph 17(2)(c) or 18(2)(c)) begin before the end of the restricted period.

(4) The restricted period means—

(a) such period, beginning with the day after the date on which the period of the previous safeguarding remedy ended, as is equal to the period of that previous safeguarding remedy, or

(b) if it would result in a period of a greater length than the period referred to in paragraph (a), the period of two years beginning with the day after the date on which the period of the previous safeguarding remedy ended.

(5) Sub-paragraph (3) does not prevent the Secretary of State from accepting the recommendation if—

(a) the specified period referred to in paragraph 16(3)(a) or, as the case may be, paragraph 16(3)(b) (“the recommended period”) does not exceed 180 days,

(b) the date on which the period of the previous safeguarding remedy began is at least 1 year before the date on which the recommended period would (by virtue of paragraph 17(2)(c) or 18(2)(c)) begin, and

(c) no more than 2 notices have been published under paragraph 19(4)(a) or 20(4)(a) in relation to the goods in the period of 5 years ending with the day before the date on which the recommended period would begin.

Commencement Information

I4 Sch. 5 para. 26 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)

Interaction with anti-dumping remedies and anti-subsidy remedies U.K.

27 U.K. In determining for the purposes of any provision of this Schedule, or of regulations made under it, what is necessary to prevent or remove serious injury to UK producers of particular goods, the TRA must take account of—

(a) any requirement to give a guarantee in respect of the goods which applies under paragraph 15 of Schedule 4,

(b) any application of an anti-dumping amount or a countervailing amount to the goods under section 13, and

(c) any undertaking which has been accepted in respect of the goods under provision made by or under Part 5 of Schedule 4.

Commencement Information

I5 Sch. 5 para. 27 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)

Investigations regarding repayments U.K.

28 (1) Regulations may provide for the TRA to investigate specified matters for the purpose of determining whether— U.K.

(a) a repayment of a provisional safeguarding amount or a definitive safeguarding amount,

(b) the repayment of an amount of import duty charged by virtue of provision made under section 13 in respect of goods which are subject to a provisional tariff rate quota or a tariff rate quota, or

(c) the repayment of interest paid in respect of any such amounts,

should be made under regulations made under paragraph 10 of Schedule 6.

(2) The regulations may make provision about the conduct of any such investigation.

(3) Paragraph 10(2) of Schedule 4 applies to those regulations in relation to such an investigation as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation.

Commencement Information

I6 Sch. 5 para. 28 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)

Reconsideration, reviews and appeals U.K.

29 U.K. Regulations may make provision for or in connection with—

(a) the reconsideration by the TRA of decisions made by the TRA under provision made by or under this Schedule, and

(b) the review or appeal of decisions made by the TRA or the Secretary of State under provision made by or under this Schedule.

Commencement Information

I7 Sch. 5 para. 29 in force at 7.5.2019 at 11:59 p.m. by S.I. 2019/914, reg. 2 (with reg. 3, Sch. para. 2)

Notices U.K.

30 (1) Where a notice is required to be published or given by a provision made by or under this Schedule, regulations may make provision about— U.K.

(a) the form of the notice;

(b) its content;

(c) the manner of publication;

(d) the means by which it is given;

(e) the time or date on which it is published or given or is to be treated as published or given.

(2) Such regulations may, among other things, provide—

(a) for some of the content of the notice to be contained in a separate report to which the notice refers, and

(b) for that report to be published or for it to be given, or otherwise made available to, the persons to whom the notice is required to be given.

(3) The provision made by regulations under this paragraph about the content of a notice is in addition to any such provision made by or under any other provision of this Schedule.

(4) Sub-paragraph (1)(c) does not apply to a public notice under provision made under paragraph 22(2)(c) (see section 37(5)).

Commencement Information

I8 Sch. 5 para. 30 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)

Interpretation U.K.

31 (1) In this Schedule— U.K.

• “definitive safeguarding amount” has the meaning given by paragraph 16(3)(a);

• “directly competitive goods” has the meaning given by paragraph 5;

• “final affirmative determination”, in relation to goods, has the meaning given by paragraph 9(5)(a);

• “final negative determination”, in relation to goods, has the meaning given by paragraph 9(5)(b);

• “foreign country or territory” means a country or territory outside the United Kingdom;

• importation in “increased quantities” has the meaning given by paragraph 1;

• “interested parties” has the meaning given by sub-paragraph (3);

• “like goods”, in relation to goods, has the meaning given by paragraph 4;

• “provisional affirmative determination”, in relation to goods, has the meaning given by paragraph 9(2);

• “provisional safeguarding amount” has the meaning given by paragraph 11(3)(a);

• “provisional tariff rate quota” has the meaning given by paragraph 11(3)(b);

• “regulations” means regulations made by the Secretary of State;

• “safeguarding investigation” has the meaning given by paragraph 6(2);

• “serious injury” to UK producers of particular goods has the meaning given by paragraph 2;

• “tariff rate quota” has the meaning given by paragraph 16(3)(b);

• “UK producers”, of particular goods, has the meaning given by paragraph 3.

(2) References in this Schedule to the economic interest test are to be construed in accordance with paragraph 23.

(3) References in a provision of this Schedule to “interested parties” means the governments of such foreign countries or territories, or such other persons, as may be specified in regulations made under this sub-paragraph for the purposes of the provision in question.

Commencement Information

I9 Sch. 5 para. 31 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)