Bills Digest No. 123  1998-99 Customs Tariff (Anti-Dumping) Amendment Bill (No. 2) 1999


Numerical Index | Alphabetical Index

WARNING:
This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass subsequent amendments. This Digest does not have any official legal status. Other sources should be consulted to determine the subsequent official status of the Bill.

CONTENTS

Passage History
Purpose
Background
Main Provisions
Contact Officer and Copyright Details

Passage History

Customs Tariff (Anti-Dumping ) Amendment Bill (No. 2) 1998

Date Introduced: 3 December 1998

House: House of Representatives

Portfolio: Attorney-General

Commencement: The amendments outlined in the 'Main Provisions' of this Bill commence on the day on which the amendments relating to interim dumping and countervailing duties in the Customs Legislation (Anti-dumping Amendments) Bill 1998 commence, that is, 1 January 1993.


Purpose

To ensure interim dumping and countervailing duties can be imposed prior to a final assessment of duties payable.


Background

Interim and final dumping duty are imposed by section 8 of the Customs Tariff (Anti- Dumping) Act 1975 on goods subject to a notice under section 269TG of the Customs Act 1901.

Subsection 8(2) of the Customs Tariff (Anti- Dumping) Act 1975 provides:

There is imposed, and there must be collected and paid, on goods to which this section applies by virtue of a notice under subsection 269TG (1) and (2) of the Customs Act, a special duty of Customs, to be known as dumping duty calculated in accordance with subsection (6)

The reader is also referred to the Digest for the Customs (Anti-dumping Amendments) Bill 1998.


Main Provisions

A new subsection 8(2) is substituted in the Customs Tariff (Anti- Dumping) Act 1975 by item 1 of Schedule 1. The difference between the new and old subsection is the inclusion of the words 'in relation to which the amount of the export price is less than the amount of the normal value'. The intended effect of this inclusion is to ensure that actual values of goods must be ascertained, or be taken to have been ascertained, for the purposes of imposing final dumping duty. Taken in conjunction with the amendments proposed to subsections 269TG(1) and (2) of the Customs Act 1901 by the Customs Legislation (Anti-dumping Amendments) Bill 1998 this will ensure that actual values will not need to be determined for the purpose of imposing interim dumping duties.

Items 3, 5, and 8 of Schedule 1 make similar amendments to those outlined above in respect of final third country dumping duty, final countervailing duty, and final third country countervailing duty.

The objective of item 10 is to prevent legal challenges to the imposition and collection of interim dumping and countervailing duties imposed and collected since 1 January 1993, the date the dumping and countervailing provisions commenced. This objective is accomplished by taking impositions and collections of interim dumping and countervailing duties to have been imposed or collected in accordance with the Customs Tariff (Anti- Dumping) Act 1975 as amended by this Bill.

Contact Officer and Copyright Details

Ian Ireland
2 March 1999
Bills Digest Service
Information and Research Services

This paper has been prepared for general distribution to Senators and Members of the Australian Parliament. While great care is taken to ensure that the paper is accurate and balanced, the paper is written using information publicly available at the time of production. The views expressed are those of the author and should not be attributed to the Information and Research Services (IRS). Advice on legislation or legal policy issues contained in this paper is provided for use in parliamentary debate and for related parliamentary purposes. This paper is not professional legal opinion. Readers are reminded that the paper is not an official parliamentary or Australian government document.

IRS staff are available to discuss the paper's contents with Senators and Members
and their staff but not with members of the public.

ISSN 1328-8091
© Commonwealth of Australia 1999

Except to the extent of the uses permitted under the Copyright Act 1968, no part of this publication may be reproduced or transmitted in any form or by any means, including information storage and retrieval systems, without the prior written consent of the Parliamentary Library, other than by Members of the Australian Parliament in the course of their official duties.

Published by the Department of the Parliamentary Library, 1999.

Back to top


Facebook LinkedIn Twitter Add | Email Print
Back to top