Taxation (Cross-border Trade) Act 2018

TRA’s recommendations about an anti-dumping amount or a countervailing amount

18 (1) This paragraph applies to a recommendation by the TRA under paragraph 17(3) or (4) in relation to goods.

(2) The specified period referred to in paragraph 17(3)(a) or (4)(a)—

(a) must be a period of 5 years unless the TRA considers that a lesser period is sufficient to counteract—

(i) the dumping of the goods which has caused or is causing injury to a UK industry in the goods, or

(ii) the importation of the subsidised goods which has caused or is causing injury to a UK industry in the goods, and

(b) if the recommendation is accepted by the Secretary of State, must begin on the day after the date of publication of the public notice under section 13 giving effect to the recommendation (see paragraph 20(5)(c)) unless the TRA is authorised by regulations under paragraph 19 to recommend a date before then.

(3) In the case of a recommendation of such a prior date made by virtue of paragraph 19, the reference in sub-paragraph (2)(a) to a period of 5 years is to be read as a reference to a period of 5 years plus the relevant period (within the meaning of paragraph 19).

(4) See also paragraph 21 regarding the possibility, following a review, of extensions or variations to the period for which an anti-dumping amount or a countervailing amount applies to goods.

(5) The recommendation referred to in paragraph 17(3)(b) or (4)(b) as to how an anti-dumping amount or a countervailing amount applicable to goods should be determined may be by reference to either or both of the following—

(a) the value of the goods, and

(b) the weight or volume of the goods or any other measure of their quantity or size.

(6) But that recommendation must be such that an anti-dumping amount or a countervailing amount applicable to goods does not exceed—

(a) the margin of dumping or, as the case may be, the amount of the subsidy, in relation to the goods, or

(b) the amount which the TRA is satisfied would be adequate to remove the injury to a UK industry in the goods if that amount is less than the margin of dumping or, as the case may be, the amount of the subsidy referred to in paragraph (a).

(7) Regulations may make provision for the purposes of sub-paragraph (6)(b) about how the amount which the TRA is satisfied would be adequate to remove the injury described in that provision is to be determined.

(8) A recommendation under paragraph 17(3) or (4) must include such other content as regulations may require.