Taxation (Cross-border Trade) Act 2018

PART 1 Key definitions

Meaning of “dumped”

1 (1) For the purposes of this Schedule, goods are “dumped” in the United Kingdom if—

(a) they are imported into the United Kingdom, and

(b) their export price is less than their normal value;

and references to the “dumping” of goods are to be read accordingly.

(2) The “normal value” of goods means—

(a) the comparable price, in the ordinary course of trade, for like goods (see paragraph 7) when destined for consumption in the exporting foreign country or territory, or

(b) such other price or value as may be determined in accordance with provision made by regulations for specified cases where it is not appropriate to use the price in paragraph (a).

(3) Regulations may make provision for the purposes of this paragraph—

(a) about what constitutes or does not constitute—

(i) the “export price” of goods;

(ii) “the comparable price”;

(iii) “in the ordinary course of trade”;

(iv) “the exporting foreign country or territory”;

(b) about how any of those matters are to be determined;

(c) to ensure that a fair comparison is made between the export price of goods and their normal value;

(d) about the use of sampling to determine the export price or normal value of goods.

Meaning of “the margin of dumping”

2 For the purposes of this Schedule, “the margin of dumping”, in relation to goods, means the amount which is the difference between—

(a) their export price as determined in accordance with paragraph 1, and

(b) their normal value as determined in accordance with that paragraph.

Meaning of “subsidised”, “countervailable subsidy” and related terms

3 (1) For the purposes of this Schedule—

(a) goods are “subsidised” if they are goods in respect of whose manufacture, production, export or transport a countervailable subsidy is granted, and

(b) references to the “subsidisation” of goods are to be read accordingly.

(2) For the purposes of this Schedule, a “countervailable subsidy” is a subsidy which is specific and which is granted directly or indirectly for the manufacture, production, export or transport of goods.

(3) For the purposes of this Schedule, a “subsidy” exists if there is—

(a) a financial contribution by a foreign authority which confers a benefit, or

(b) a form of income or price support within the meaning of Article XVI of the General Agreement on Tariffs and Trade 1994 (being part of Annex 1A to the WTO Agreement) received from a foreign authority which confers a benefit.

(4) For the purposes of this Schedule, a “foreign authority” means a government or public body within the territory of a foreign country or territory.

(5) Regulations may make provision for the purposes of this paragraph—

(a) about what constitutes or does not constitute a “subsidy”, “a financial contribution by a foreign authority”, “a government” or a “public body” and how any of those matters are to be determined;

(b) about what constitutes or does not constitute “a benefit” and how it is to be determined whether a benefit is conferred;

(c) about what constitutes or does not constitute a subsidy which is “specific” and how it is to be determined whether such a subsidy is granted directly or indirectly as described in sub-paragraph (2).

Meaning of “the amount of the subsidy”

4 (1) For the purposes of this Schedule, “the amount of the subsidy”, in relation to goods, means the amount of the benefit conferred during a specified period by the countervailable subsidy as attributed to the goods in question.

(2) Regulations may make provision—

(a) about how the amount of the benefit conferred by the countervailable subsidy is to be determined for those purposes;

(b) about what constitutes or does not constitute “benefit” for those purposes;

(c) about how the amount of the benefit conferred is to be attributed to the goods in question.

(3) Such regulations may, among other things, make provision about the use of sampling or cumulative assessments.

(4) “Specified period” means such period as may be specified by regulations.

Meaning of “injury”

5 (1) For the purposes of this Schedule, “injury” to a UK industry in particular goods (see paragraph 6) means—

(a) material injury, or the threat of material injury, to the industry, or

(b) material retardation of the establishment of the industry.

(2) Regulations may make provision about—

(a) what constitutes or does not constitute material injury to a UK industry or the threat of such injury for the purposes of this Schedule;

(b) what constitutes or does not constitute material retardation of the establishment of a UK industry for the purposes of this Schedule.

(3) Regulations may make provision about how it is to be determined for the purposes of this Schedule whether—

(a) the dumping of goods in the United Kingdom has caused or is causing injury to a UK industry in those goods, or

(b) the importation of subsidised goods into the United Kingdom has caused or is causing injury to a UK industry in those goods.

(4) Such regulations may, among other things, make provision about the use of sampling or cumulative assessments.

Meaning of “UK industry”

6 (1) For the purposes of this Schedule, a “UK industry” in particular goods means—

(a) all the producers in the United Kingdom of like goods (see paragraph 7), or

(b) those of them whose collective output of like goods constitutes a major proportion of the total production in the United Kingdom of those goods.

(2) Regulations may make provision for the purposes of sub-paragraph (1)—

(a) about what constitutes or does not constitute—

(i) a producer in the United Kingdom of like goods;

(ii) such a producer’s output of like goods;

(iii) the total production in the United Kingdom of like goods;

(iv) a major proportion of that total production;

(b) about how any of those matters are to be determined.

Meaning of “like goods”

7 (1) For the purposes of this Schedule, “like goods”, in relation to goods, means—

(a) goods which are like those goods in all respects, or

(b) if there are no such goods, goods which, although not alike in all respects, have characteristics closely resembling those of the goods in question.

(2) Regulations may make provision about—

(a) what constitutes or does not constitute “like goods” for the purposes of this Schedule;

(b) how “like goods” is to be determined for those purposes.