Comply with anti-dumping + countervailing duties
Importers of goods subject to anti-dumping measures must pay additional duty + lodge truthful declarations.
Who must comply
Importers (owners of goods entered for home consumption) of goods covered by a dumping or countervailing duty notice listed in the dumping commodity register, and customs brokers declaring those goods for them. New Zealand originating goods are outside the regime.
What triggers it
Entering for home consumption goods of a kind, origin and exporter specified in a published dumping or countervailing duty notice, including goods brought within a notice after an anti-circumvention inquiry.
When due
Interim duty is payable at entry, with each import declaration. An importer that considers the interim duty exceeds the actual dumping margin or subsidy may apply for a duty assessment within six months after the end of the importation period (Customs Act s 269V).
Evidence required
Check of the dumping commodity register before each order; import declarations showing the dumping duty notice, exporter and interim duty; commercial invoices, export price and origin evidence; supplier correspondence relevant to circumvention risk; duty assessment applications with normal value and export price workings (s 269W).
Max penalty
A false or misleading statement in a declaration that results in duty being underpaid is a strict liability offence punishable by a fine of the greater of 60 penalty units ($21,840) or the duty shortfall (Customs Act 1901 s 243T)
Who must comply with this? The applicability test by industry, business structure and size.
Summary
Part XVB of the Customs Act 1901 sets the procedure for anti-dumping and countervailing measures, and the duties themselves are imposed under the Customs Tariff (Anti-Dumping) Act 1975. The Australian Trade Remedies Commission (formerly the Anti-Dumping Commission, now also responsible for safeguard inquiries) investigates applications by Australian producers that dumped or subsidised imports are injuring an Australian industry, and the Minister decides whether to publish a dumping or countervailing duty notice (ss 269TG and 269TJ). Once a notice is in force, an importer of the specified goods from the specified country or exporter must pay interim dumping or countervailing duty on top of ordinary customs duty, declared through its import declaration. Notices generally expire five years after publication unless revoked or continued (s 269TM). Goods originating in New Zealand are excluded (s 269TAAA). Current measures are listed in the Commission's dumping commodity register, and anti-circumvention inquiries can extend a notice to modified goods, third-country routing or new exporters.
Enforced by
Source legislation
Topics
Related
- CWLTHComply with self-assessed clearance + Integrated Cargo System (ICS)Importers must accurately self-assess and lodge customs entries via ICS.
- CWLTHCustoms Act 1901 — import declarations + dutiesGoods imported >$1,000 require Import Declaration (N10) + duty payment.
- CWLTHDefence Trade Controls Act — export of controlled goods + techDefence + dual-use goods + technology export-controlled — permit required.
Frequently asked questions
- Who must comply with anti-dumping + countervailing duties?
- Importers (owners of goods entered for home consumption) of goods covered by a dumping or countervailing duty notice listed in the dumping commodity register, and customs brokers declaring those goods for them. New Zealand originating goods are outside the regime.
- What triggers anti-dumping + countervailing duties?
- Entering for home consumption goods of a kind, origin and exporter specified in a published dumping or countervailing duty notice, including goods brought within a notice after an anti-circumvention inquiry.
- When is anti-dumping + countervailing duties due?
- Interim duty is payable at entry, with each import declaration. An importer that considers the interim duty exceeds the actual dumping margin or subsidy may apply for a duty assessment within six months after the end of the importation period (Customs Act s 269V).
- What is the maximum penalty for anti-dumping + countervailing duties?
- A false or misleading statement in a declaration that results in duty being underpaid is a strict liability offence punishable by a fine of the greater of 60 penalty units ($21,840) or the duty shortfall (Customs Act 1901 s 243T)
- What evidence is required for anti-dumping + countervailing duties?
- Check of the dumping commodity register before each order; import declarations showing the dumping duty notice, exporter and interim duty; commercial invoices, export price and origin evidence; supplier correspondence relevant to circumvention risk; duty assessment applications with normal value and export price workings (s 269W).
Source: https://www.industry.gov.au/australian-trade-remedies-commission. Rules Mate is not a law firm. Always verify against the live regulator source before acting.