Taxation (Cross-border Trade) Act 2018

Variation or revocation following an international dispute decision

22 (1) 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 in light of an international dispute decision, and

(b) the Secretary of State accepting or rejecting such a recommendation.

(2) The regulations may, among other things—

(a) provide for the TRA to investigate certain matters for the purposes of determining whether to make a recommendation to the Secretary of State and what to recommend;

(b) make provision about the conduct of such an investigation;

(c) provide for the suspension, by public notice given by the Secretary of State, of the application of an anti-dumping amount or a countervailing amount.

(3) Paragraph 10(2) applies to regulations made by virtue of sub-paragraph (2)(b) in relation to an investigation as it applies to regulations under paragraph 10(1) in relation to a dumping or a subsidisation investigation.

(4) Where, by virtue of provision made under the regulations, the Secretary of State accepts a recommendation 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 recommendation and of the acceptance of it,

(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 recommendation.

(5) The variation of the application of an anti-dumping amount or a countervailing amount to goods which the regulations may provide for may, among other things, include any of the variations mentioned in paragraph 21(8).

(6) An “international dispute decision” means—

(a) a report of a panel or Appellate Body that is adopted by the Dispute Settlement Body of the WTO, or

(b) if not within paragraph (a), a decision under the dispute settlement procedures of an arrangement relating to trade to which Her Majesty’s government in the United Kingdom is a party with the government of another country or territory.