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NSON & T.~
UB~ARY
1997
THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA
HOUSE OF REPRESENTATIVES
CUSTOMS TARIFF (ANTI-DUMPING) AMENDMENT BILL 1997
EXPLANATORY MEMORANDUM
(Circulated by authority of the Minister for Small Business and Consumer Affairs,
the Honourable Geoff Prosser, MP)
88806 CatNo. 969197 9 ISBN 0644 50491 9
CUSTOMS TARIFF (ANTI-DUMPING) AMENDMENT BILL 1997
OUTLINE
This Bill amends the Customs Tariff (Anti-Dumping) Act 1975 to cIarif~,',in
combination with the amendments to the Customs Act 1901 proposed in the Customs
Legislation (Anti-Dumping) Amendment Bill 1996, provisions ofthese Acts which
relate to the manner in which interim dumping and countervailing duties are collected.
The amendments make it clear that such interim duties can be imposed pending final
assessment ofany dumping or countervailing duties, notwithstanding that the actual
export price and normal value, or the fact that a countervailable subsidy has been
received, have not yet been ascertained.
Although these amendments are to be taken to have commenced on 1 January 1993,
the date on which the interim dumping and countervailing duties were introduced, they
will not require importers to pay an amount of dumping duty beyond that which has
previously been demanded. The amendments merely seek to ensure that approximately
$12 million in interim duties collected since 1 January 1993 is~not ubject to legal
s
challenge.
FINANCIAL IMPACT STATEMENT
The amendments in this Bill, in combination with those proposed in the Customs
Legislation (Anti-Dumping) Amendment Bill 1996, will ensure that approximately $12
million collected in interim duties since 1 January 1993 is not subject to legal
challenge.
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Page 2 Customs Tariff (Anti-Dumping) Amendment Bill 1997
CUSTOMS TARIFF (ANTI-DUMPING) AMENDMENT BILL 1997
NOTES ON CLAUSES
Clause 1 - Short Title
This clause provides for this Act to be cited as the Customs Tar4ff(Anti-Dumping)
Amendment Act 1997.
Clause 2 - Commencement
This clause provides for the commencement provisions of the various amendments
contained in this Act as set out below.
Subclause 2(1) provides that, subject to subclause (2), this Act is taken to have
commenced on the day on which items 5 to 12 of Schedule 1 to the Customs
Legislation (Anti-Dumping) Amendment Act 1997 commence. Items 5 to 12 ofthat
Act are taken to have commenced on 1 January 1993. Those items, and the
amendments proposed in this Bill, all relate to the clarification ofthe collection of
interim dumping and countervailing duties. The interim duty regime was introduced by
the Customs Legislation (Anti-Dumping Amendments) Act 1992, which commenced
on 1 January 1993. Interim duties have been collected since that date in accordance
with the intention of the regime and these amendments will ensure that approximately
$12 million in interim duties collected since 1 January 1993 is not subject to legal
challenge.
Subclause 2(2) provides that items 2, 4, 6, 7 and 9 of Schedule 1 commence on the day
on which this Act receives the Royal Assent. These are all minor technical
amendments to correctly cite references to the Customs Act 1901 (the Customs Act)
and correct grammatical errors in the Customs Tariff (Anti-Dumping) Act 1975 (the
Anti-Dumping Act).
Clause 3 - Schedule(s)
This clause is the formal enabling provision for the Schedule to this Act providing that
each Act specified in the Schedule is amended or repealed in accordance with the
applicable terms of the Schedule.
The clause also provides that the other items of the Schedules have effect according to
their terms. This is a standard enabling clause for transitional, savings and application
items in amending legislation (item 10 of Schedule 1 refers).
Customs Tariff (Anti-Dumping) Amendment Bill 1997 Page 3
SCHEDULE!- AMENDMENT OF THE CUSTOMS TARIFF (ANTI-
DUMPING) ACT 1975
Item 1 - Subsection 8(2)
Item 1 repeals subsection 8(2) and substitutes a new subsection 8(2). The new
subsection recasts the current subsection 8(2) to include the words "in relation to
which the amount of the export price is less than the amount of the normal value" to
make it clear that actual values must be ascertained (or be taken to have been
ascertained under subsection 269Y(4) of the Customs Act) for the purposes of
imposing final dumping duty. The amendment is complementary to those proposed to
subsections 269TG(1) and (2) of the Customs Act in items 5 and 6 of the Customs
(
Legislation (Anti-Dumping) Amendment Bill 1997, which make it clear that actual
values need not be ascertained for the purpose of imposing interim dumping duties.
Items 3, Sand 8
Items 3, 5 and 8 effect similar amendments to those in item I above to the
corresponding provisions in subsections 9(2), 10(1) and 11(1) in respect of final third
country dumping duty, final countervailing duty and final third country countervailing
duty, respectively. The amendments make it clear that actual values, or the fact that a
countervailable subsidy has been received, must be ascertained (or be taken to have
been ascertained under subsection 269Y(4) of the Customs Act) for the purposes of
imposing f~II~1dumping or countervailing duty.
Items 2,4, 7 and 9 - Subsections 8(SA), 9(5A), 10(3B) and 11(4)
Item 2 effects a minor technical amendment to correct the omission ofthe words "of
the Customs Act" after the reference to subsection 269TG(1) or (2). This amendment
confirms that subsection 8(5A) is referring to subsection 269TG(1) or (2) ofthe
Customs Act.
Items 4, 7 and 9 effect similar technical amendments in respect of the references to
subsections 269TH(l) or (2); 269TJ(1) or (2) and 269TK(1) or (2) of the Customs
Act in subsections 9(5A), I 0(3B) and 11(4), respectively, of the Anti-Dumping Act.
Item 6 Subsection 10(3)
-
This item effects a minor technical amendment by inserting the word "the" after the
words "on goods". The amendment corrects the grammar ofthe provision.
Item 10 - Saving provisions I
Sub-item 10(1) inserts a saving provision to ensure that any dumping duty imposed
and any dumping duty or interim duty collected as a result ofa notice given by the
Minister under subsection 269TG(1) or (2) or 269TH(1) or (2) of the Customs Act on
or after 1 January 1993 is taken for all purposes, to have been so imposed or collected
in accordance with the Customs Tariff (Anti-Dumping) Act 1975 as amended by this
Bill.
Page 4 Customs Tanif (Anti-Dumping) Amendment Bill 1997
This amendment will prevent any legal challenge to the imposition and collection of
those duties.
Sub-item 10(2) effects a similar amendment as sub-item 10(1) in terms of
countervailing or interim countervailing duty imposed and collected as a result of a
notice given by the Minister under subsections 269TJ( 1) or (2) or 269TK( 1) or (2) of
the Customs Act.
Sub-item 10(3) provides that, for the purposes ofthis item, the words "dumping duty"
and "countervailing duty" have the same meanings as in Part XVB of the Customs Act,
i.e., the terms include "third country" dumping duty and "third country" countervailing
duty.
Printed by Authority by the Commonwealth Government Printer
Customs Tariff(Anti-Dumping) Amendment Bill 1997 Page 5
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