Taxation (Cross-border Trade) Act 2018

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

19 (1) Regulations may make provision authorising the TRA, in specified circumstances, to recommend under paragraph 17(3) or (4) that the specified period for which an anti-dumping amount or a countervailing amount should apply to goods begins on a date (“the relevant date”) before the day after the date of publication of the public notice under section 13 giving effect to the recommendation.

(2) Such a recommendation may only be made in relation to goods in respect of which a requirement to give a guarantee under paragraph 15 is applied (“the provisional remedy”).

(3) “The relevant date” must be—

(a) in a case where a notice under paragraph 29(1) (registration) has been published in respect of the goods—

(i) a date during the period of 90 days before the beginning of the period of the provisional remedy provided it is not a date before the date of publication of that notice, or

(ii) a date during the period of the provisional remedy, or

(b) in any other case, a date during the period of the provisional remedy.

(4) Regulations may provide that, in the case of a recommendation made by virtue of sub-paragraph (1), the recommendation as to how an anti-dumping amount or a countervailing amount should be determined must be such that an anti-dumping amount or a countervailing amount applicable for all or part of the relevant period must not exceed a particular amount.

(5) “The relevant period” is the period—

(a) beginning with the relevant date, and

(b) ending with the date of publication of the public notice under section 13 giving effect to the recommendation.