Customs Legislation Amendment Act (No. 1) 2003 (119 of 2003)

Schedule 1   Anti-dumping measures

Part 4   Assessment of duty

Customs Act 1901

19   After subsection 269X(5)

Insert:

(5A) Subsection (5B) of this section applies if the CEO proposes to ascertain provisionally, for the purposes of paragraph (5)(a) of this section, the export price of goods (under paragraph 269TAB(1)(b) or otherwise) as the difference between:

(a) the price at which the importer of the goods sold them, in the condition in which they were imported, to someone who was not an associate of the importer; and

(b) the prescribed deductions (as defined in subsection 269TAB(2)) relating to the goods.

(5B) In provisionally ascertaining the export price of goods as described in subsection (5A), the CEO must:

(a) take account of the following in relation to the goods:

(i) any change in normal value;

(ii) any change in costs incurred between importation and resale;

(iii) any movement in resale price which is duly reflected in subsequent selling prices; and

(b) despite paragraph 269TAB(1)(b), not deduct the amount of interim duty if the CEO has conclusive evidence of the things mentioned in subparagraphs (a)(i), (ii) and (iii) of this subsection.

An expression used in this subsection and subparagraph 3.3 of Article 9 of the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 set out in Annex 1A to the World Trade Organization Agreement has the same meaning in this subsection as it has in that subparagraph.