Customs Act 1901

PART XVB - SPECIAL PROVISIONS RELATING TO ANTI-DUMPING DUTIES  

Division 4 - Dumping duty or countervailing duty assessment  

SECTION 269W   MANNER OF MAKING APPLICATIONS FOR DUTY ASSESSMENT  

269W(1)  
An application for an assessment of duty on goods of a particular kind entered for home consumption during a particular importation period must be in writing and contain:


(a) a full description of the goods of that kind in each consignment imported during the particular importation period; and


(b) information concerning the amount of interim duty paid on the goods of that kind in each such consignment; and


(c) if an interim dumping duty has been imposed - a statement of the amounts that, in the opinion of the applicant, are the normal value and the export price of goods of that kind in each such consignment; and


(d) if an interim countervailing duty has been imposed - a statement of the amounts that, in the opinion of the applicant, are:


(i) the amount of the countervailable subsidy received on goods of that kind in each such consignment; and

(ii) the amount of the export price of goods of that kind in each such consignment; and


(e) a statement of the amount by which the applicant contends that the total interim duty paid on those goods exceeds the total duty payable under the Dumping Duty Act.

269W(1A)  


The application must also contain either:


(a) sufficient evidence to establish that the applicant ' s opinion of the amounts described in whichever of paragraphs (1)(c) and (d) apply is correct; or


(b) both of the following:


(i) the evidence the applicant has to establish that the applicant ' s opinion of the amounts described in whichever of paragraphs (1)(c) and (d) apply is correct;

(ii) a commitment that someone else will give the Commissioner further evidence within 30 days after lodgment or such longer period as the Commissioner allows, so that the Commissioner will then have sufficient evidence to establish that the applicant ' s opinion of those amounts is correct.

269W(1B)  


If the interim duty on the goods covered by the application was calculated using the export price of the goods worked out (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;

the requirement in subsection (1A) of this section is met only if the evidence referred to in that subsection includes evidence of the things described in paragraphs (a) and (b) of this subsection.

269W(2)  


An application must be lodged with the Commissioner in the manner approved under section 269SMS .

269W(2A)  


The application is taken to have been lodged when the application is first received by a Commission staff member doing duty in relation to final duty assessment applications.

269W(3)  
The day on which an application is taken to have been lodged must be recorded on the application.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.