Taxation (Cross-border Trade) Act 2018

21 (1) Regulations may make provision for, or in connection with, reviews by the TRA of the continuing application of an anti-dumping amount or a countervailing amount to goods. U.K.

(2) References in this paragraph to “a review” are to a review by virtue of provision made under sub-paragraph (1).

(3) Regulations under sub-paragraph (1) may, among other things, provide for a review to consider—

(a) whether the continuing application of an anti-dumping amount or a countervailing amount to goods is necessary or sufficient to offset—

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

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

(b) whether the application of an anti-dumping amount or a countervailing amount to goods is having the effect of removing injury to a UK industry in the goods;

(c) whether injury to a UK industry in the goods would be likely to continue or recur if the application of an anti-dumping amount or a countervailing amount to the goods were to expire, or it were to be varied or revoked;

(d) whether activity is being undertaken to circumvent the application of an anti-dumping amount or a countervailing amount to goods and whether the application should be varied to prevent that;

(e) whether the application of an anti-dumping amount or a countervailing amount to goods in the case of a particular overseas exporter, or a particular description of overseas exporter, should be varied;

(f) the goods or description of goods to which an anti-dumping amount or a countervailing amount is applicable.

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

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

(b) provision for the period for which an anti-dumping amount or a countervailing amount applies to goods by public notice under section 13 to be treated as continuing (where it would otherwise cease to do so) while a review in relation to the application of the amount is ongoing;

(c) provision for the suspension, by public notice given by the Secretary of State, of the application of an anti-dumping amount or a countervailing amount while a review in relation to it is ongoing;

[F1 (ca) provision corresponding or similar to any provision made by or under this Schedule in relation to dumping or subsidisation investigations, 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;

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

(d) other provision about the conduct of a review.

[F2 (e) provision for the Secretary of State to provide by public notice, in a case where a review in relation to the application of an anti-dumping amount or a countervailing amount has been completed, for—

(i) the application of the amount to be treated as having expired at the end of the specified period (see paragraph 17(3) and (4)) set out in the public notice under section 13 relating to the amount;

(ii) where the application of the amount was not suspended in connection with a review, a person to be entitled to a repayment of the amount that they paid after applying for the review;

(iii) where the application of the amount was suspended in connection with a review, a person to be liable for the amount that they would have been liable to pay if the review had not taken place.]

(5) Paragraph 10(2) applies to regulations made by virtue of sub-paragraph (4)(d) in relation to a review as it applies to regulations under paragraph 10(1) in relation to an investigation.

(6) Regulations may make provision for or in connection with—

(a) the TRA recommending to the Secretary of State that the application of an anti-dumping amount or a countervailing amount to goods should be varied or revoked, F3 ...

[F4 (aa) the TRA giving the Secretary of State options as part of a recommendation,]

[F5 (b) the Secretary of State’s powers in relation to such a recommendation, and

(c) the date from which any variation or revocation may have effect, which may be a date before the date of the recommendation by the TRA or decision by the Secretary of State.]

(7) Where, by virtue of provision made under sub-paragraph (6), the Secretary of State [F6 decides] that the application of an anti-dumping amount or a countervailing amount to goods should be varied or revoked, the Secretary of State—

(a) must publish notice of the [F7 decision],

(b) must notify interested parties (see paragraph 32(3)) accordingly, and

(c) is required under section 13 to make provision by public notice to give effect to the [F8 decision].

(8) The variation of the application of an anti-dumping amount or a countervailing amount to goods which the TRA may recommend to the Secretary of State [F9 , or which the Secretary of State may decide to make other than in accordance with a recommendation,] by virtue of regulations under sub-paragraph (6) may, among other things, include—

(a) varying the goods or descriptions of goods to which an anti-dumping amount or a countervailing amount is applicable (including so that it is applicable to goods or descriptions of goods to which it has not previously been applicable);

(b) varying the period for which an anti-dumping amount or a countervailing amount is applicable (including extending it beyond the period referred to in paragraph 18(2)(a));

(c) varying how an anti-dumping amount or a countervailing amount should be determined.

(9) Regulations under sub-paragraph (6) may provide that [F10 the Secretary of State may decide, whether or not in response to a recommendation of the TRA,] that the application of an anti-dumping amount or a countervailing amount as varied should be applicable to goods from a date (“the relevant date”) before the date of publication of the public notice under section 13 giving effect to [F11 the decision].

(10) Such a [F12 decision] may only be made if—

(a) a notice under paragraph 29(1) (registration) has been published in respect of the goods, and

(b) the relevant date is not a date before the date of publication of that notice.

Textual Amendments

F1 Sch. 4 para. 21(4)(ca)(cb) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(1)(a)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F2 Sch. 4 para. 21(4)(e) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(1)(a)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F3 Word in Sch. 4 para. 21(6)(a) omitted (25.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(1)(b)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F4 Sch. 4 para. 21(6)(aa) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(1)(b)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F5 Sch. 4 para. 21(6)(b)(c) substituted for Sch. 4 para. 21(6)(b) (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(1)(b)(iii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F6 Word in Sch. 4 para. 21(7) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(1)(c)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F7 Word in Sch. 4 para. 21(7)(a) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(1)(c)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F8 Word in Sch. 4 para. 21(7)(c) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(1)(c)(iii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F9 Words in Sch. 4 para. 21(8) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(1)(d), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F10 Words in Sch. 4 para. 21(9) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(1)(e)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F11 Words in Sch. 4 para. 21(9) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(1)(e)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F12 Word in Sch. 4 para. 21(10) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(1)(f), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

Commencement Information

I1 Sch. 4 para. 21 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)