The Trade Remedies (Dumping and Subsidisation) (Amendment) (No. 2) Regulations 2023

Amendment of regulation 96D (Transition of EU exemption after replacement of EU trade duty)

3.  In regulation 96D—

(a) in sub-paragraph (2)(a), for “day after the day on which it was made”, substitute“replacement of EU trade duty(1)”;

(b) after paragraph (2), insert—

“(2A) This paragraph applies where—

(a) the Secretary of State has granted a person an exemption under paragraph (1); and

(b) the public notice granting the exemption provides for it to take effect the day after the day on which it is made (or a later date).

(2B) The Secretary of State may by public notice—

(a) vary the notice referred to in paragraph (2A)(b) to provide for the exemption to take effect on an earlier date (but such a date may not be before replacement of EU trade duty); and

(b) provide that the person whose goods are exempted from the application of the UK trade remedies measure is entitled to a repayment of the amount paid towards the sums that were applicable in relation to their goods on and after the date the exemption takes effect.”.

(1)

The term “replacement of EU trade duty” is defined in regulation 94 Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019. By virtue of paragraph 1 of Schedule 7 of the Taxation (Cross-border Trade) Act 2018, regulation 4 of the Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020 (S.I. 2020/1642 (c. 49)), and section 39 European Union (Withdrawal Agreement)Act 2020 (c. 1), it is the 31 December 2020 at 11.00 p.m. (IP completion day).