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This Digest was prepared for debate. It reflects the legislation as
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CONTENTS
Passage History
Purpose
Background
Main Provisions
Contact Officer and Copyright Details
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.
Ian Ireland
2 March 1999
Bills Digest Service
Information and Research Services
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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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