The Taxation (Cross-border Trade) Act 2018 (Appointed Days No. 4 and Transitional Provisions) (Modification) (EU Exit) Regulations 2019

Modifications to Part 4 (definitive remedies: definitive safeguarding amount & tariff rate quotas)

22.  Paragraph 17 (TRA’s recommendations about a definitive safeguarding amount) of Schedule 5 to the Act has effect as if—

(a) for the heading of that paragraph, there were substituted—

“Secretary of State’s preliminary decisions regarding the application of a definitive safeguarding amount”; and

(b) for that paragraph, there were substituted—

“17.— (1)  This paragraph applies to a preliminary decision made by the Secretary of State under paragraph 16(3)(a) in relation to goods.

(2) The specified period referred to in paragraph 16(3)(a)—

(a) must be such period as the Secretary of State is satisfied is necessary—

(i) to remove the serious injury, or to prevent further serious injury, caused by the importation of the goods in increased quantities to UK producers of the goods, and

(ii) to facilitate the adjustment of those UK producers to the importation of the goods in increased quantities,

(b) must not exceed 4 years (but see paragraph 21 regarding the possibility of extensions or variations to that period following a review), and

(c) if the Secretary of State decides to give effect to the preliminary decision, must begin on the day after the date of publication of the public notice under section 13 giving effect to the preliminary decision.

(3) A preliminary decision under paragraph 16(3)(a) regarding the definitive safeguarding amount that should be applicable to goods (see paragraph 16(4)) may be made by reference to either or both of the following—

(a) the value of the goods, and

(b) the weight or volume of the goods or any other measure of their quantity or size.

(4) But that preliminary decision must be such that—

(a) a definitive safeguarding amount applicable to goods does not exceed the amount which the Secretary of State is satisfied is necessary—

(i) to remove serious injury to UK producers of the goods, and

(ii) to facilitate the adjustment of those UK producers to the importation of the goods in increased quantities, and

(b) where the specified period referred to in paragraph 16(3)(a) exceeds 1 year, a definitive safeguarding amount applicable to goods becomes progressively smaller as the period progresses.

(5) Regulations may make provision for the purposes of sub-paragraph (4)(a) about how the amount which the Secretary of State is satisfied is necessary for the purposes mentioned is to be determined.

(6) A preliminary decision made under paragraph 16(3)(a) must include such other content as regulations may require.

(7) If a provisional safeguarding remedy has been applied to some or all of the goods as part of the same safeguarding investigation, sub-paragraph (8) applies for the purposes of sub-paragraphs (2)(b) and (4)(b).

(8) The length of the specified period referred to in paragraph 16(3)(a), so far as relating to goods to which a provisional safeguarding remedy has been applied, is to be treated as extended by the length of the specified period for which the Secretary of State decides that a provisional safeguarding remedy should be applied to them.

(9) Where the application of sub-paragraph (8) results in the length of the specified period referred to in paragraph 16(3)(a), so far as relating to goods to which a provisional safeguarding remedy has been applied, exceeding 1 year, sub-paragraph (4)(b) is to be read as if references to goods were references to the goods to which the provisional safeguarding remedy has been applied.

(10) In this paragraph, references to the application of a provisional safeguarding remedy are to—

(a) applying a provisional safeguarding amount to goods, or

(b) making goods subject to a provisional tariff rate quota.”.