Taxation (Cross-border Trade) Act 2018

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. U.K.

(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 [F1 must] 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 [F2 must] 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.

F3 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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 [F4 (but a recommendation may include two or more options in accordance with sub-paragraph (8A))].

F4 (7) F5 ... 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.

[F6 (8A) Where the TRA considers that there are two or more options which it could recommend under sub-paragraph (3) or (4), as the case may be, in relation to relevant goods or descriptions of relevant goods, it may give the Secretary of State each of those options as part of its recommendation.

(8B) The Secretary of State may by regulations make provision requiring the TRA, in specified circumstances, to consider whether it could give the Secretary of State two or more options as part of its recommendation under sub-paragraph (3) or (4) in relation to relevant goods or descriptions of relevant goods.

(8C) Where, after considering whether it could give the Secretary of State two or more options as part of its recommendation in accordance with regulations under sub-paragraph (8B), the TRA considers that there is only one option which it could recommend under sub-paragraph (3) or (4), as the case maybe, in relation to relevant goods or descriptions of relevant goods, it must give the Secretary of State its reasons for reaching that conclusion.

(8D) Where the TRA gives the Secretary of State options, it must—

(a) give the Secretary of State its reasons for including each option, and

(b) inform the Secretary of State which option it prefers and why.

(8E) Where the TRA makes a recommendation under sub-paragraph (3) or (4) it must advise the Secretary of State whether and why it considers that applying an anti-dumping amount or a countervailing amount, as the case may be, in accordance with—

(a) the recommendation, or

(b) where the recommendation contains options given under sub-paragraph (8A), each option,

would meet the economic interest test (see paragraph 25).]

F7 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Word in Sch. 4 para. 17(3) substituted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(a), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F2 Word in Sch. 4 para. 17(4) substituted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(b), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F3 Sch. 4 para. 17(5) omitted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(c), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F4 Words in Sch. 4 para. 17(7) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(d)(ii), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F5 Word in Sch. 4 para. 17(7) omitted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(d)(i), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F6 Sch. 4 para. 17(8A)-(8E) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(e), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F7 Sch. 4 para. 17(9) omitted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(f), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F8 Sch. 4 para. 17(10) omitted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(1)(g), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

Modifications etc. (not altering text)

C1 Sch. 4 para. 17(3)(4) applied (2.3.2022) by The Trade Remedies (Review and Reconsideration of Transitioned Trade Remedies) Regulations 2022 (S.I. 2022/113), regs. 1(1), 17(c) (with reg. 3)

Commencement Information

I1 Sch. 4 para. 17 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)