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: anti-dumping amount or countervailing amount)

8.  Paragraph 18 (TRA’s recommendations about an anti-dumping amount or a countervailing amount) of Schedule 4 to the Act has effect as if—

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

“Secretary of State’s preliminary decisions regarding the application of an anti-dumping amount or a countervailing amount”; and

(2) for that paragraph, there were substituted—

“18.— (1)  This paragraph applies to a preliminary decision made by the Secretary of State under paragraph 17(3) or (4) in relation to goods.

(2) The specified period referred to in paragraph 17(3)(a) or (4)(a)—

(a) must be a period of 5 years unless the Secretary of State considers that a lesser period is sufficient to counteract—

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

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

(b) 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 (see paragraph 20(4)(c)) unless the Secretary of State is authorised by regulations made under paragraph 19 to determine a date before then.

(3) In the case of a determination of such a prior date made by virtue of paragraph 19, the reference in sub-paragraph (2)(a) to a period of 5 years is to be read as a reference to a period of 5 years plus the relevant period (within the meaning of paragraph 19).

(4) See also paragraph 21 regarding the possibility, following a review, of extensions or variations to the period for which an anti-dumping amount or countervailing amount applies to goods.

(5) The preliminary decision referred to in paragraph 17(3)(b) or (4)(b) regarding the anti-dumping amount or a countervailing amount that should be applicable to goods, 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.

(6) But that preliminary decision must be such that an anti-dumping amount or a countervailing amount applicable to goods does not exceed—

(a) the margin of dumping or, as the case may be, the amount of the subsidy, in relation to the goods, or

(b) the amount which the Secretary of State is satisfied would be adequate to remove the injury to a UK industry in the goods if that amount is less than the margin of dumping or, as the case may be, the amount of the subsidy referred to in paragraph (a).

(7) Regulations may make provision for the purposes of sub-paragraph (6)(b) about how the amount which the Secretary of State is satisfied would be adequate to remove the injury described in that provision is to be determined.

(8) A preliminary decision made under paragraph 17(3) or (4) must include such other content as regulations may require.”.