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

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Passage History
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.


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


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
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ISSN 1328-8091
© Commonwealth of Australia 1999

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Published by the Department of the Parliamentary Library, 1999.

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