Who must comply with anti-dumping + countervailing duties?
The applicability test for Comply with anti-dumping + countervailing duties (ABF), computed across 35 industries, 9 business structures and 6 size bands.
Short answer: Only if
Applies only if you import goods into Australia. Whether it applies turns on a fact that no industry, structure or size settles on its own.
What the obligation is
Importers of goods subject to anti-dumping measures must pay additional duty + lodge truthful declarations.
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.
The applicability test
Applies only if you import goods into Australia. Whether it applies turns on a fact that no industry, structure or size settles on its own.
How the regulator frames it: 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.
Jurisdiction: Commonwealth law, so the test is the same in every state and territory.
Which industries are in or out
Outcome across the 35 industries Rules Mate maps (5 of 35: only if a further fact applies; 30 of 35: no).
| Industry | Answer |
|---|---|
| Medical devices & therapeutic goods | Only if a further fact applies |
| Retail trade | Only if a further fact applies |
| E-commerce & online retail | Only if a further fact applies |
| Manufacturing | Only if a further fact applies |
| Agriculture, forestry & fishing | Only if a further fact applies |
| No | 30 other industries |
Business structure and size
Structure does not change the answer in the 5 industries it can reach: for every structure the answer is "only if a further fact applies".
Size does not change the answer in the 5 industries it can reach: at every size band the answer is "only if a further fact applies".
Worked examples
Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:
- Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: does not apply. Requires a trigger outside this questionnaire.
- Pty Ltd company in medical devices & therapeutic goods with 6–19 employees, turnover $1M–$3M: check whether it applies. applies only if you import goods into Australia.
When you need to check further
The engine shows this obligation as "check whether this applies" when a business has industry: Retail trade / E-commerce & online retail / Manufacturing or industry: Agriculture, forestry & fishing / Medical devices & therapeutic goods. It then applies only if you import goods into Australia. That fact is not something Rules Mate can infer from industry, structure or size.
What you must do, and when
- 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).
- Frequency
- When a triggering event occurs
- Evidence to keep
- 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).
- Status
- Current
- Priority
- High
Penalty for not complying
Maximum 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)
Criminal liability
Audit or assurance level
Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.
Obligations with the same applicability test
If this obligation applies to you, so do these 2: the engine uses the same rule for each.
Where it sits in the corpus
Rules Mate tracks 3 published obligations tagged "customs", 0 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 0 of those apply outright. This obligation is rated high priority and carries criminal liability, and is triggered by events.
Regulator, legislation and tools
Regulated by Australian Border Force.
ABF: Federal border enforcement — customs, immigration enforcement, anti-smuggling.
Customs Act 1901: Federal customs administration.
Free tools that help with this obligation:
Questions
- Who must comply with anti-dumping + countervailing duties?
- Applies only if you import goods into Australia. Whether it applies turns on a fact that no industry, structure or size settles on its own.
- Do sole traders need to comply with anti-dumping + countervailing duties?
- Only if a further fact applies. Looking in the 5 industries it can reach and every size band, the engine's answer for a sole trader is: only if a further fact applies.
- Do businesses with 1–5 employees need to comply with anti-dumping + countervailing duties?
- Only if a further fact applies (1–5 employees, turnover $100K–$1M).
- When is "Comply with 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).
Related
Sources
Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.