Customs Duties (Dumping and Subsidies) Act 1969

2 Relief by reference to actual margin of dumping

(1) Where it appears to the Board of Trade that relief under this section should be available as respects a duty imposed by an order under section 1 above they may, if they think fit, by the same or another order apply the provisions of this section in relation to the duty.

(2) Where this section applies in relation to any duty, the importer of any goods chargeable with the duty as being goods of which a specified country is the country of origin or, as the case may be, country of exportation may apply to the Board of Trade for relief from the duty on those goods.

(3) If on an application so made the Board of Trade are satisfied that the export price of the goods from that country with the amount of the duty added to it exceeds the fair market price of the goods in that country, the Board shall notify the Commissioners of Customs and Excise of the amount of the excess, and the Commissioners shall remit or repay the duty up to that amount.

(4) An application under this section as respects any goods shall not be made more than six months after the duty has been paid on the goods, and in connection with any such application the applicant shall furnish such information and evidence as the Board of Trade may require from him for ascertaining the export price or fair market price in the country in question.

(5) If a person for the purposes of an application under this section—

(a) makes any statement which is false in a material particular; or

(b) produces any account, estimate, return or other document which is false in a material particular ;

the amount of any duty remitted or repaid under this section on the application shall be recoverable as a debt due to the Crown; and if the statement was made or the document was produced knowingly or recklessly, that person shall be liable on summary conviction to imprisonment for a term not exceeding three months or to a fine not exceeding £100 or to both.