{"id":"C2004A00298","name":"Customs Tariff (Anti-Dumping) Act 1975","slug":"customs-tariff-anti-dumping-act-1975","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"76 of 1975","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":5915,"registerId":"commonwealth-C2004A00298-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n  This Act may be cited as the Customs Tariff (Anti‑Dumping) Act 1975.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This Act shall come into operation on the day on which it receives the Royal Assent.","sortOrder":1},{"sectionNumber":"6","sectionType":"section","heading":"Incorporation","content":"#### 6 Incorporation\n\n  The Customs Act 1901 (in this Act referred to as the Customs Act) is incorporated and shall be read as one with this Act.","sortOrder":2},{"sectionNumber":"6A","sectionType":"section","heading":"Act does not extend to Norfolk Island","content":"#### 6A Act does not extend to Norfolk Island\n\n  This Act does not extend to Norfolk Island.","sortOrder":3},{"sectionNumber":"7","sectionType":"section","heading":"Imposition of duties of Customs","content":"#### 7 Imposition of duties of Customs\n\n  Duties of Customs are imposed in accordance with this Act.","sortOrder":4},{"sectionNumber":"8","sectionType":"section","heading":"Dumping duties","content":"#### 8 Dumping duties\n\n  (1) This section does not apply to goods that are New Zealand originating goods under Division 1E of Part VIII of the Customs Act 1901.\n  (2) There is imposed, and there must be collected and paid, on goods:\n    (a) to which this section applies by virtue of a notice under subsection 269TG(1) or (2) of the Customs Act; and\n    (b) in relation to which the amount of the export price is less than the amount of the normal value;\n  a special duty of Customs, to be known as dumping duty, calculated in accordance with subsection (6).\n  (3) Pending final assessment of the dumping duty payable on goods the subject of a notice under subsection 269TG(1) or (2) of the Customs Act, an interim dumping duty is payable on those goods.\n  Calculation of interim dumping duty\n  (5) The Minister must, by signed notice, determine that the interim dumping duty payable on goods the subject of a notice under subsection 269TG(1) or (2) of the Customs Act is an amount worked out in accordance with a method specified in that signed notice. That method must be one of the methods referred to in subsection (5BB).\n  Notice has effect accordingly\n  (5A) A notice under subsection (5) has effect accordingly.\n  Principles to be followed in specifying method of calculation\n  (5B) If:\n    (a) the Minister is required to perform the function under subsection (5) in respect of goods the subject of a notice under subsection 269TG(1) or (2) of the Customs Act; and\n    (b) the non‑injurious price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice is less than the normal value of goods of that kind as so ascertained, or last so ascertained;\n  the Minister must, in performing that function, have regard to the desirability of specifying a method such that the sum of the following does not exceed that non‑injurious price:\n    (c) the export price of goods of that kind as so ascertained or last so ascertained;\n    (d) the interim dumping duty payable on the goods the subject of the notice.\n  (5BAA) However, subsection (5B) does not require the Minister to have regard to the matter in that subsection if the Minister is satisfied that either or both of the following apply in relation to the goods the subject of the notice under subsection 269TG(1) or (2) of the Customs Act:\n    (a) the normal value of the goods was not ascertained under subsection 269TAC(1) of that Act because of the operation of subparagraph 269TAC(2)(a)(ii) of that Act;\n    (b) there is an Australian industry in respect of like goods that consists of at least 2 small‑medium enterprises, whether or not that industry consists of other enterprises.\n  (5BA) If:\n    (a) the Minister is required to perform the function under subsection (5) in respect of goods the subject of a notice under subsection 269TG(1) or (2) of the Customs Act; and\n    (b) in respect of the same goods and at the same time as that notice was published, a notice under section 269TJ of that Act was also published;\n  the Minister must, in performing that function, have regard to the desirability of specifying a method such that the sum of the following does not exceed the non‑injurious price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of those notices:\n    (c) the export price of goods of that kind as so ascertained or last so ascertained;\n    (d) the interim dumping duty payable on the goods the subject of the notice under subsection 269TG(1) or (2) of the Customs Act;\n    (e) the interim countervailing duty payable under section 10 on the goods the subject of the notice under section 269TJ of that Act.\n  (5BAAA) However, subsection (5BA) does not require the Minister to have regard to the matter in that subsection if the Minister is satisfied that one or more of the following apply in relation to the goods the subject of the notice under subsection 269TG(1) or (2) of the Customs Act:\n    (a) the normal value of the goods was not ascertained under subsection 269TAC(1) of that Act because of the operation of subparagraph 269TAC(2)(a)(ii) of that Act;\n    (b) there is an Australian industry in respect of like goods that consists of at least 2 small‑medium enterprises, whether or not that industry consists of other enterprises;\n    (c) if a countervailable subsidy has been received in respect of the goods—the country in relation to which the subsidy has been provided has not complied with Article 25 of the Agreement on Subsidies and Countervailing Measures for the compliance period.\n  Methods available for calculating interim dumping duty\n  (5BB) The regulations must prescribe the methods for working out the amount of interim dumping duty payable on goods the subject of notices under subsection 269TG(1) or (2) of the Customs Act.\n  (5BC) Those methods must refer to one or more of the following matters:\n    (a) the export price of the goods the subject of the notice under subsection 269TG(1) or (2) of the Customs Act;\n    (b) the export price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice;\n    (c) the normal value of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice;\n    (d) the non‑injurious price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice.\n  (5BD) Those methods may refer to a matter mentioned in paragraph (5BC)(a) as ascertained by the Minister.\n  (5BE) Subsection (5BC) does not limit the matters that may be referred to in those methods.\n  Publication of interim dumping duty notice\n  (5C) If the Minister signs a notice under subsection (5), the Minister must cause a copy of that notice to be published on the Anti‑Dumping Commission’s website unless, in the opinion of the Minister, the publication of that notice would adversely affect the business or commercial interests of any person.\n  Application of interim dumping duty notice\n  (5D) A notice under subsection (5) applies to goods entered for home consumption on or after a day specified in the notice, which may be earlier than the day of publication of the notice but may not be a day on which an earlier notice under that subsection applied to the goods.\n  Calculation of final dumping duty\n  (6) The dumping duty payable on goods the subject of a notice under subsection 269TG(1) or (2) of the Customs Act is an amount equal to:\n    (a) unless paragraph (b) applies—the difference between the amounts that the Minister ascertains to be the export price and the normal value of those particular goods; or\n    (b) if the interim dumping duty payable on those particular goods is ascertained by reference to the non‑injurious price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice—the difference between:\n    (i) the amount that the Minister ascertains to be the export price of those particular goods; and\n    (ii) the lower of the amount that the Minister ascertains to be the normal value of those particular goods and that non‑injurious price.\n  Exemptions\n  (7) The Minister may, by notice in writing, exempt goods from interim dumping duty and dumping duty if he or she is satisfied:\n    (a) that like or directly competitive goods are not offered for sale in Australia to all purchasers on equal terms under like conditions having regard to the custom and usage of trade;\n    (b) that a Tariff Concession Order under Part XVA of the Customs Act 1901 in respect of the goods is in force;\n    (c) that:\n    (i) where the goods are goods to which section 8 of the Customs Tariff Act 1995 applies—the item in Schedule 4 to that Act that applies to the goods is expressed to apply to goods, or to a class or kind of goods, as prescribed by by‑law; and\n    (ii) suitably equivalent goods the produce or manufacture of Australia are not reasonably available;\n    (d) that:\n    (i) the tariff classification in Schedule 3 to that Act that applies to the goods is such that no duty is payable in respect of the goods or the duty payable in respect of the goods is at a rate equivalent to a rate payable under Schedule 4 on the goods; and\n    (ii) suitably equivalent goods the produce or manufacture of Australia are not reasonably available; or\n    (e) that the goods, being articles of merchandise, are for use as samples for the sale of similar goods.\n  (8) Where the Minister exempts goods from interim dumping duty and dumping duty under subsection (7) by reason of his or her being satisfied as to a matter specified in paragraph (7)(a), (c) or (d), the instrument of exemption shall be published on the Anti‑Dumping Commission’s website.\n  (8A) An instrument of exemption under subsection (7) takes effect on the day specified in the instrument. That day may be earlier or later than the day the instrument is made but, if the exemption is given because of an application for exemption, must not be earlier than the day the application is made.\n  Interpretation\n  (9) In this section, a reference to a Tariff Concession Order includes a reference to a Commercial Tariff Concession Order made under Part XVA of the Customs Act as in force before section 10 of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992 commences.","sortOrder":5},{"sectionNumber":"9","sectionType":"section","heading":"Third country dumping duties","content":"#### 9 Third country dumping duties\n\n  (1) This section does not apply to goods that are New Zealand originating goods under Division 1E of Part VIII of the Customs Act 1901.\n  (2) There is imposed, and there must be collected and paid, on goods:\n    (a) to which this section applies by virtue of a notice under subsection 269TH(1) or (2) of the Customs Act; and\n    (b) in relation to which the amount of the export price is less than the amount of the normal value;\n  a special duty of Customs, to be known as third country dumping duty, calculated in accordance with subsection (6).\n  (3) Pending final assessment of the third country dumping duty payable on goods the subject of a notice under subsection 269TH(1) or (2) of the Customs Act, an interim third country dumping duty is payable on those goods.\n  Calculation of interim third country dumping duty\n  (5) The Minister must, by signed notice, determine that the interim third country dumping duty payable on goods the subject of a notice under subsection 269TH(1) or (2) of the Customs Act is an amount worked out in accordance with a method specified in that signed notice. That method must be one of the methods referred to in subsection (5AB).\n  Notice has effect accordingly\n  (5A) A notice under subsection (5) has effect accordingly.\n  Principle to be followed in specifying method of calculation\n  (5AA) If:\n    (a) the Minister is required to perform the function under subsection (5) in respect of goods the subject of a notice under subsection 269TH(1) or (2) of the Customs Act; and\n    (b) the non‑injurious price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice is less than the normal value of goods of that kind as so ascertained, or last so ascertained;\n  the Minister must, in performing that function, have regard to the desirability of specifying a method such that the sum of the following does not exceed that non‑injurious price:\n    (c) the export price of goods of that kind as so ascertained or last so ascertained;\n    (d) the interim third country dumping duty payable on the goods the subject of the notice.\n  (5AAA) However, subsection (5AA) does not require the Minister to have regard to the matter in that subsection if the Minister is satisfied that either or both of the following apply in relation to the goods the subject of the notice under subsection 269TH(1) or (2) of the Customs Act:\n    (a) the normal value of the goods was not ascertained under subsection 269TAC(1) of that Act because of the operation of subparagraph 269TAC(2)(a)(ii) of that Act;\n    (b) there is an Australian industry in respect of like goods that consists of at least 2 small‑medium enterprises, whether or not that industry consists of other enterprises.\n  Methods available for calculating interim third country dumping duty\n  (5AB) The regulations must prescribe the methods for working out the amount of interim third country dumping duty payable on goods the subject of notices under subsection 269TH(1) or (2) of the Customs Act.\n  (5AC) Those methods must refer to one or more of the following matters:\n    (a) the export price of the goods the subject of the notice under subsection 269TH(1) or (2) of the Customs Act;\n    (b) the export price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice;\n    (c) the normal value of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice;\n    (d) the non‑injurious price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice.\n  (5AD) Those methods may refer to a matter mentioned in paragraph (5AC)(a) as ascertained by the Minister.\n  (5AE) Subsection (5AC) does not limit the matters that may be referred to in those methods.\n  Publication of interim third country dumping duty notice\n  (5B) If the Minister signs a notice under subsection (5), the Minister must cause a copy of that notice to be published on the Anti‑Dumping Commission’s website unless, in the opinion of the Minister, the publication of that notice would adversely affect the business or commercial interests of any person.\n  Application of interim third country dumping duty notice\n  (5C) A notice under subsection (5) applies to goods entered for home consumption on or after a day specified in the notice, which may be earlier than the day of publication of the notice but may not be a day on which an earlier notice under that subsection applied to the goods.\n  Calculation of final third country dumping duty\n  (6) The third country dumping duty payable on goods the subject of a notice under subsection 269TH(1) or (2) of the Customs Act is an amount equal to:\n    (a) unless paragraph (b) applies—the difference between the amounts that the Minister ascertains to be the export price and the normal value of those particular goods; or\n    (b) if the interim third country dumping duty payable on those particular goods is ascertained by reference to the non‑injurious price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice—the difference between:\n    (i) the amount that the Minister ascertains to be the export price of those particular goods; and\n    (ii) the lower of the amount that the Minister ascertains to be the normal value of those particular goods and that non‑injurious price.\n  Exemptions\n  (7) The Minister may, by notice in writing, exempt goods from interim third country dumping duty and third country dumping duty if he or she is satisfied:\n    (a) that like or directly competitive goods are not offered or sold in Australia to all purchasers on equal terms under like conditions having regard to the custom and usage of trade; or\n    (c) that the goods, being articles of merchandise, are for use as samples for the sale of similar goods.\n  (8) Where the Minister exempts goods from the interim third country dumping duty and third country dumping duty under subsection (7) by reason of his or her being satisfied as to a matter specified under paragraph (7)(a), the instrument of exemption shall be published on the Anti‑Dumping Commission’s website.\n  (9) An instrument of exemption under subsection (7) takes effect on the day specified in the instrument. That day may be earlier or later than the day the instrument is made but, if the exemption is given because of an application for exemption, must not be earlier than the day the application is made.","sortOrder":6},{"sectionNumber":"10","sectionType":"section","heading":"Countervailing duties","content":"#### 10 Countervailing duties\n\n  (1) There is imposed, and there must be collected and paid, on goods:\n    (a) to which this section applies by virtue of a notice under subsection 269TJ(1) or (2) of the Customs Act; and\n    (b) in relation to which a countervailable subsidy is received;\n  a special duty of Customs, to be known as countervailing duty.\n  (2) The countervailing duty on goods to which this section applies is to be calculated in accordance with subsection (3E).\n  (3) Pending final assessment of the countervailing duty payable on goods the subject of a notice under subsection 269TJ(1) or (2) of the Customs Act of the Customs Act, an interim countervailing duty is payable on those goods.\n  (3A) Subject to subsection (3B), the interim countervailing duty payable on goods the subject of a notice under subsection 269TJ(1) or (2) of the Customs Act is an amount equal to the countervailable subsidy in respect of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice.\n  (3B) The Minister must, by signed notice, direct that the interim countervailing duty in respect of particular goods to which this section applies by virtue of a declaration under subsection 269TJ(1) or (2) of the Customs Act be ascertained:\n    (a) as a proportion of the export price of those particular goods; or\n    (b) by reference to a measure of the quantity of those particular goods; or\n    (c) by reference to a combination of a proportion of the export price of those particular goods and a measure of the quantity of those particular goods;\n  and the notice has effect accordingly.\n  (3C) The Minister must, in exercising his or her powers under subsection (3B) in respect of particular goods the subject of a notice under subsection 269TJ(1) or (2) of the Customs Act, if the non‑injurious price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice is less than the sum of:\n    (a) the countervailable subsidy in respect of goods of that kind as so ascertained, or last so ascertained; and\n    (b) the export price of goods of that kind as so ascertained, or last so ascertained;\n  have regard to the desirability of fixing a lesser amount of duty such that the sum of that export price and the lesser duty does not exceed that non‑injurious price.\n  (3CA) However, subsection (3C) does not require the Minister to have regard to the matter in that subsection if the Minister is satisfied that either or both of the following apply in relation to the goods the subject of the notice under subsection 269TJ(1) or (2) of the Customs Act:\n    (a) the country in relation to which the countervailable subsidy has been provided has not complied with Article 25 of the Agreement on Subsidies and Countervailing Measures for the compliance period;\n    (b) there is an Australian industry in respect of like goods that consists of at least 2 small‑medium enterprises, whether or not that industry consists of other enterprises.\n  (3D) If, in the circumstances specified in section 269TJA of the Customs Act, both a notice under section 269TJ of that Act and a notice under section 269TG of that Act are published at the same time and in respect of the same goods, the Minister must, in exercising his or her powers under subsection (3B) in relation to interim countervailing duty in respect of the goods, have regard to the desirability of fixing the amount of interim countervailing duty in respect of the goods such that the sum of:\n    (a) the export price of goods of that kind, as ascertained, or last ascertained, by the Minister for the purpose of those notices; and\n    (b) the amount of the interim countervailing duty as so fixed; and\n    (c) the amount of interim dumping duty as fixed under section 8;\n  does not exceed the non‑injurious price of goods of that kind, as ascertained, or last ascertained, by the Minister for the purpose of those notices.\n  (3DA) However, subsection (3D) does not require the Minister to have regard to the matter in that subsection if the Minister is satisfied that one or more of the following apply in relation to the goods the subject of the notice under subsection 269TJ(1) or (2) of the Customs Act:\n    (a) the country in relation to which the countervailable subsidy has been provided has not complied with Article 25 of the Agreement on Subsidies and Countervailing Measures for the compliance period;\n    (b) there is an Australian industry in respect of like goods that consists of at least 2 small‑medium enterprises, whether or not that industry consists of other enterprises;\n    (c) if the normal value of the goods was ascertained under Part XVB of that Act—the normal value of the goods was not ascertained under subsection 269TAC(1) of that Act because of the operation of subparagraph 269TAC(2)(a)(ii) of that Act.\n  (3E) The countervailing duty payable on goods the subject of a notice under subsection 269TJ(1) or (2) of the Customs Act is an amount equal to:\n    (a) unless paragraph (b) applies—the countervailable subsidy in respect of those particular goods; or\n    (b) if, in a notice under subsection (3B), the Minister determines that the interim countervailing duty payable on those particular goods is to be ascertained by reference to the non‑injurious price of goods of that kind—the difference between:\n    (i) the amount that the Minister ascertains to be the export price of those particular goods; and\n    (ii) the lower of the sum of the amounts that the Minister ascertains to be the export price of, and the countervailable subsidy in respect of, those particular goods and the non‑injurious price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice under subsection 269TJ(1) or (2).\n  (5B) Where the Minister signs a notice under subsection (3B), the Minister shall cause a copy of that notice to be published on the Anti‑Dumping Commission’s website unless in the opinion of the Minister, the publication of that notice would adversely affect the business or commercial interests of any person.\n  (6) A notice under subsection (3B) applies to goods entered for home consumption on or after a day specified in the notice, which may be earlier than the day of publication of the notice but may not be a day on which an earlier notice under that subsection applied to the goods.\n  (8) The Minister may, by notice in writing, exempt goods from interim countervailing duty or countervailing duty if he or she is satisfied:\n    (a) that like or directly competitive goods are not offered for sale in Australia to all purchasers on equal terms under like conditions having regard to the custom and usage of trade;\n    (aa) that a Tariff Concession Order under Part XVA of the Customs Act 1901 in respect of the goods is in force;\n    (b) that:\n    (i) where the goods are goods to which section 8 of the Customs Tariff Act 1995 applies—the item in Schedule 4 to that Act that applies to the goods is expressed to apply to goods, or to a class or kind of goods, as prescribed by by‑law; and\n    (ii) suitably equivalent goods the produce or manufacture of Australia are not reasonably available;\n    (c) that:\n    (i) the tariff classification in Schedule 3 to that Act that applies to the goods is such that no duty is payable in respect of the goods or the duty payable in respect of the goods is at a rate equivalent to a rate payable under Schedule 4 on the goods; and\n    (ii) suitably equivalent goods the produce or manufacture of Australia are not reasonably available; or\n    (d) that the goods, being articles of merchandise, are for use as samples for the sale of similar goods.\n  (9) Where the Minister exempts goods from interim countervailing duty or countervailing duty under subsection (8) because he or she is satisfied as to a matter specified in paragraphs (8)(a), (b) and (c), the instrument of exemption shall be published on the Anti‑Dumping Commission’s website.\n  (9A) An instrument of exemption under subsection (8) takes effect on the day specified in the instrument. That day may be earlier or later than the day the instrument is made but, if the exemption is given because of an application for exemption, must not be earlier than the day the application is made.\n  (10) In this section, a reference to a Tariff Concession Order includes a reference to a Commercial Tariff Concession Order made under Part XVA of the Customs Act as in force before section 10 of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992 commences.","sortOrder":7},{"sectionNumber":"11","sectionType":"section","heading":"Third country countervailing duties","content":"#### 11 Third country countervailing duties\n\n  (1) There is imposed, and there must be collected and paid, on goods:\n    (a) to which this section applies by virtue of a notice under subsection 269TK(1) or (2) of the Customs Act; and\n    (b) in relation to which a countervailable subsidy is received;\n  a special duty of Customs, to be known as third country countervailing duty, calculated in accordance with subsection (7).\n  (2) Pending final assessment of the third country countervailing duty payable on goods the subject of a notice under subsection 269TK(1) or (2) of the Customs Act, an interim third country countervailing duty is payable on those goods.\n  (3) Subject to subsection (4), the interim third country countervailing duty payable on goods the subject of a notice under subsection 269TK(1) or (2) of the Customs Act is an amount equal to the countervailable subsidy in respect of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice.\n  (4) The Minister must, by signed notice, direct that the interim countervailing duty in respect of particular goods to which this section applies by virtue of a notice under subsection 269TK(1) or (2) of the Customs Act be ascertained:\n    (a) as a proportion of the export price of those particular goods; or\n    (b) by reference to a measure of the quantity of those particular goods; or\n    (c) by reference to a combination of a proportion of the export price of those particular goods and a measure of the quantity of those particular goods;\n  and the notice has effect accordingly.\n  (5) The Minister must, in exercising his or her powers under subsection (4) in respect of particular goods the subject of a notice under subsection 269TK(1) or (2) of the Customs Act, if the non‑injurious price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice is less than the sum of:\n    (a) the countervailable subsidy as so ascertained, or last so ascertained; and\n    (b) the export price of goods of that kind as so ascertained, or last so ascertained;\n  have regard to the desirability of fixing a lesser amount of duty such that the sum of that export price and the lesser duty does not exceed that non‑injurious price.\n  (5A) However, subsection (5) does not require the Minister to have regard to the matter in that subsection if the Minister is satisfied that either or both of the following apply in relation to the goods the subject of the notice under subsection 269TK(1) or (2) of the Customs Act:\n    (a) the country in relation to which the countervailable subsidy has been provided has not complied with Article 25 of the Agreement on Subsidies and Countervailing Measures for the compliance period;\n    (b) there is an Australian industry in respect of like goods that consists of at least 2 small‑medium enterprises, whether or not that industry consists of other enterprises.\n  (6) If the Minister signs a notice under subsection (4), the Minister must cause a copy of that notice to be published on the Anti‑Dumping Commission’s website unless, in the opinion of the Minister, the publication of that notice would adversely affect the business or commercial interests of any person.\n  (7) The third country countervailing duty payable on goods the subject of a notice under subsection 269TK(1) or (2) of the Customs Act is an amount equal to:\n    (a) unless paragraph (b) applies—the countervailable subsidy in respect of those particular goods; or\n    (b) if, in a notice under subsection (4), the Minister determines that the interim countervailing duty payable on those particular goods is to be ascertained by reference to the non‑injurious price of goods of that kind—the difference between:\n    (i) the amount that the Minister ascertains to be the export price of those particular goods; and\n    (ii) the lower of the sum of the amounts that the Minister ascertains to be the export price of, and the countervailable subsidy in respect of, those particular goods and the non‑injurious price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice under subsection 269TK(1) or (2).\n  (7A) A notice under subsection (4) applies to goods entered for home consumption on or after a day specified in the notice, which may be earlier than the day of publication of the notice but may not be a day on which an earlier notice under that subsection applied to the goods.\n  (7B) If the Minister has determined, under subsection 269TK(3) of the Customs Act, the amount of any countervailable subsidy in respect of goods to which this section applies by virtue of a notice under subsection 269TK(1) or (2) of that Act, that amount is to be taken to be the amount of that countervailable subsidy for the purposes of this section.\n  (8) The Minister may, by notice in writing, exempt goods from interim third country countervailing duty or third country countervailing duty if he or she is satisfied:\n    (a) that like or directly competitive goods are not offered or sold in Australia to all purchasers on equal terms under like conditions having regard to the custom and usage of trade; or\n    (b) that the goods, being articles of merchandise, are for use as samples for the sale of similar goods.\n  (9) Where the Minister exempts goods from interim third country countervailing duty or third country countervailing duty under subsection (8) because he or she is satisfied as to a matter specified under paragraph (8)(a), the instrument of exemption shall be published on the Anti‑Dumping Commission’s website.\n  (10) An instrument of exemption under subsection (8) takes effect on the day specified in the instrument. That day may be earlier or later than the day the instrument is made but, if the exemption is given because of an application for exemption, must not be earlier than the day the application is made.","sortOrder":8},{"sectionNumber":"12","sectionType":"section","heading":"Interim duty not to exceed security taken","content":"#### 12 Interim duty not to exceed security taken\n\n  If:\n    (a) a security has been taken under section 42 of the Customs Act 1901 in respect of interim duty that may become payable under section 8, 9, 10 or 11 of this Act in respect of goods imported into Australia; and\n    (b) the amount of interim duty that would be so payable under section 8, 9, 10 or 11 of this Act would, but for the operation of this section, exceed the amount of the security taken;\n  the interim duty payable is equal to the amount of security taken.","sortOrder":9},{"sectionNumber":"16","sectionType":"section","heading":"Duties to be charged separately","content":"#### 16 Duties to be charged separately\n\n  The several duties imposed by this Act shall be separately charged, notwithstanding that more than one duty applies to any particular goods.","sortOrder":10},{"sectionNumber":"21","sectionType":"section","heading":"Special duties to be additional to ordinary duties","content":"#### 21 Special duties to be additional to ordinary duties\n\n  The special duties of Customs payable under this Act are in addition to such other duties of Customs (if any) as are payable under any other Act.","sortOrder":11},{"sectionNumber":"22","sectionType":"section","heading":"Regulations","content":"#### 22 Regulations\n\n  The Governor‑General may make regulations prescribing matters required or permitted by this Act to be prescribed.","sortOrder":12}],"analysis":{"kimi_summary":{"_metrics":{"source":"grok-batch-everything"},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":true,"description":"The legislation has significantly expanded beyond its 1975 original purpose of imposing basic dumping duties. Amendments have layered in third-country variants, countervailing duties to implement the WTO Agreement on Subsidies and Countervailing Measures, complex non-injurious price principles, small-medium enterprise exceptions, publication rules on the Anti-Dumping Commission website, and detailed regulation-prescribed calculation methods. This has transformed it from a relatively straightforward tariff-imposition statute into a sophisticated trade-remedy framework that closely mirrors Australia's international obligations."},"complexity_factors":["Extensive cross-references to the Customs Act 1901 (ss 269TG, 269TH, 269TJ, 269TK, 269TAC, Part XVB and Division 1E of Part VIII)","Nested conditional logic for interim and final duty calculations, including multiple 'unless' pathways and non-injurious price caps (e.g. s 8(5B), (5BA), (6))","Layered exceptions to exceptions, such as the small-medium enterprise carve-outs and WTO Article 25 non-compliance exemptions in ss 8(5BAA), 10(3CA)","Separate but overlapping regimes for four distinct duty types (dumping, third-country dumping, countervailing, third-country countervailing)","Detailed exemption criteria under ss 8(7), 10(8) that reference Tariff Concession Orders, Schedule 4 items and 'like conditions' tests","Prescriptive regulation-making power for calculation methods (s 8(5BB)–(5BE)) combined with Ministerial notices that have retrospective effect"],"plain_english_summary":"**This law imposes extra import taxes (called special duties of Customs) on goods entering Australia that are being sold unfairly cheaply (dumped) or that benefit from government subsidies in their home country.**\n\nIt protects Australian producers from injury caused by these unfair trade practices. The Act works hand-in-hand with the Customs Act 1901: the Minister first investigates and publishes a notice under that Act, then this law calculates and collects the extra duty.\n\nThere are four main types of duty:\n- **Dumping duty** (section 8) – charged when the export price is below the normal value in the country of origin.\n- **Third-country dumping duty** (section 9) – when goods are dumped via a third country.\n- **Countervailing duty** (section 10) – to offset subsidies received by the exporter.\n- **Third-country countervailing duty** (section 11).\n\nThe law sets out detailed rules for working out *interim* (temporary) duties while the final amount is decided, and *final* duties. Calculations often refer to concepts such as 'non-injurious price' (the price that would not harm Australian industry), and the Minister must follow principles to avoid over-protecting. Goods can be exempted in limited cases, such as when they are samples or when no competing Australian goods are available. All these special duties are charged *in addition to* normal import duties.\n\nThe Act does not apply to Norfolk Island and excludes New Zealand originating goods in some cases. Regulations can prescribe exact calculation methods."},"summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The Act began in 1975 as a relatively straightforward mechanism to impose anti-dumping duties. Over time, its scope has significantly expanded to include: countervailing duties against foreign government subsidies; third-country variants of both dumping and countervailing duties; detailed interim duty frameworks with prescribed calculation methods; protections for small-to-medium Australian enterprises as a specific policy consideration; carve-outs tied to international WTO subsidy compliance obligations; and integration with the Anti-Dumping Commission (established later). What started as a simple tariff-imposition mechanism has evolved into a comprehensive trade remedies framework."},"complexity_factors":["Multiple interlocking duty types (dumping, third-country dumping, countervailing, third-country countervailing), each with parallel but slightly different rules","Two-stage duty system (interim then final) with separate calculation methods for each stage","Extensive cross-referencing to the Customs Act 1901 (especially Part XVB and Division 269) — readers must consult another Act to fully understand this one","Multiple layered exceptions and carve-outs within individual subsections (e.g., subsections 5BAA, 5BAAA, 3CA, 3DA)","Calculation formulas involve multiple variables (export price, normal value, non-injurious price, countervailable subsidy) that interact in complex conditional ways","References to international agreements (Article 25 of the WTO Agreement on Subsidies and Countervailing Measures) adding an international law dimension","Retrospective application of notices is permitted, creating compliance uncertainty for importers","Ministerial discretion is broad but constrained by multiple competing principles, creating legal ambiguity","Regulations (not in the Act itself) prescribe critical calculation methods, requiring readers to consult subordinate legislation"],"plain_english_summary":"## What This Law Does\n\nThis Act allows the Australian government to impose **special extra taxes (duties) on imported goods** that are being sold in Australia at unfairly low prices. It works alongside the main Customs Act 1901 to protect Australian industries from three types of unfair trade practices:\n\n### The Three Main Duties\n\n1. **Dumping Duty (Section 8):** Applied when a foreign exporter sells goods in Australia for *less than what they charge in their home country* (or less than the cost to make them). This is called \"dumping\" — flooding the market with artificially cheap goods to undercut Australian producers.\n\n2. **Third Country Dumping Duty (Section 9):** Similar to dumping duty, but applies when goods are being used to undercut prices in a *third country's market* (not just Australia).\n\n3. **Countervailing Duty (Sections 10 & 11):** Applied when a foreign *government subsidises* its exporters, allowing them to sell goods in Australia cheaper than they otherwise could — giving them an unfair advantage over Australian producers.\n\n### How It Works in Practice\n\n- The **Minister** (typically the Minister for Trade) decides whether duties apply, after investigation by the **Anti-Dumping Commission**.\n- While a full investigation is underway, an **interim (temporary) duty** is charged immediately to prevent ongoing harm to Australian industry.\n- Once the investigation is complete, a **final duty** is calculated based on the actual difference between the unfairly low price and the fair market price.\n- Duties can be applied **retrospectively** (going back in time) in some circumstances.\n- Certain goods can be **exempted** — for example, if no equivalent Australian-made goods exist, or if the goods are just samples.\n\n### Who Does This Affect?\n\n- **Australian importers and businesses** buying goods from overseas — they may face extra costs on top of normal customs duties.\n- **Australian manufacturers** — this law is designed to *protect* them from foreign competitors using unfair pricing.\n- **Foreign exporters** — particularly those from countries that subsidise their export industries.\n- **Note:** Goods from **New Zealand** under the Australia-New Zealand free trade arrangement are exempt from dumping duties.\n- This Act does **not** apply to **Norfolk Island**.\n\n### Key Safeguard\nThe Act tries to ensure duties don't push prices higher than what's needed — they're capped at a \"non-injurious price\" (the minimum price at which Australian industry is not being harmed), so importers aren't penalised more than necessary."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The text provided defines the Act’s operative scope as duties that attach where specified notices under the Customs Act 1901 are published (see s 6, ss 8–11). From this text alone there is no basis to conclude the statutory scope has changed from any prior or original intent because no earlier version or legislative history is supplied. The Act’s scope, as shown here, is limited to goods identified by the cross‑referenced Customs Act notices, excludes Norfolk Island (s 6A) and excludes New Zealand‑originating goods from the dumping and third‑country dumping provisions (ss 8(1), 9(1))."},"complexity_factors":["Multiple overlapping duty categories (dumping, third‑country dumping, countervailing, third‑country countervailing) with separate interim and final calculation regimes (ss 8–11).","Frequent cross‑references to specific subsections of the Customs Act for event triggers and to external price concepts (e.g. export price, normal value, non‑injurious price) not defined in this text (ss 6, 8(2), 8(6), 10(3E)).","Ministerial discretion to set calculation methods, grant exemptions and withhold publication (ss 8(5), 8(7), 8(5C), 9(5), 9(7), 9(5B), 10(3B), 10(8), 10(5B), 11(4), 11(8), 11(6)).","Delegation to regulations to prescribe permissible calculation methods and to the Governor‑General to make regulations (ss 8(5BB), 9(5AB), 22).","Conditional constraints that require the Minister to ‘have regard to’ balancing rules (e.g. ensuring export price plus interim duty does not exceed non‑injurious price) together with enumerated exceptions (ss 8(5B), 8(5BAA), 8(5BA), 8(5BAAA); similar provisions in ss 9, 10, 11).","Multiple publication and confidentiality pathways (publication on Anti‑Dumping Commission’s website unless business interests adversely affected) that create discretionary opacity (ss 8(5C), 9(5B), 10(5B), 11(6)).","Interfaces with security arrangements and other customs duties which cap interim liability and require separate charging (ss 12, 16, 21)."],"plain_english_summary":"What this law does, mechanically\n\n- The Act creates and requires collection of special customs duties that apply in particular anti‑dumping and countervailing circumstances. The statute sets out four categories of special duty: dumping duty (s 8), third country dumping duty (s 9), countervailing duty (s 10) and third country countervailing duty (s 11).\n\n- Each category applies only where the goods are the subject of a notice under specified subsections of the Customs Act 1901 (this Act incorporates the Customs Act (s 6)). For example, dumping duties attach to goods identified by reference to a notice under subsection 269TG(1) or (2) of the Customs Act (s 8(2)). The Act does not apply to New Zealand originating goods in the dumping/third‑country dumping provisions (s 8(1), s 9(1)). The Act does not extend to Norfolk Island (s 6A).\n\n- Interim duties: Until a final assessment is made, interim duties are payable in each of the four categories (s 8(3), s 9(3), s 10(3), s 11(2)–(3)). The Minister must set the formula or method for working out interim duties by a signed notice (s 8(5), s 9(5), s 10(3B), s 11(4)), and regulations must prescribe permitted methods for certain types (s 8(5BB), s 9(5AB)). The notice may specify retrospectively effective dates for when the interim duty applies (s 8(5D), s 9(5C), s 10(6), s 11(7A)).\n\n- Final duties: Final duties are calculated by reference to ministerially‑ascertained export price, normal value and in some cases the non‑injurious price. The Act specifies formulae for final calculation and alternatives where interim duties were linked to non‑injurious price concepts (s 8(6), s 9(6), s 10(3E), s 11(7)).\n\n- Exemptions: The Minister may exempt particular goods from interim or final duties by written notice on specified factual grounds (for example, where like goods are not offered on equal terms in Australia, or where a Tariff Concession Order applies) (s 8(7), s 9(7), s 10(8), s 11(8)). Some exemptions must be published on the Anti‑Dumping Commission’s website (s 8(8), s 9(8), s 10(9), s 11(9)).\n\n- Publication and confidentiality: The Minister must publish ministerial notices (methods/directions) on the Anti‑Dumping Commission website unless publication would, in the Minister’s opinion, adversely affect someone’s business or commercial interests (s 8(5C), s 9(5B), s 10(5B), s 11(6)).\n\n- Interaction with other duties and securities: The special duties under this Act are additional to ordinary customs duties (s 21) and multiple duties that apply to the same goods are charged separately (s 16). If a security has been taken under s 42 of the Customs Act in respect of an interim duty, the interim duty payable cannot exceed the amount of that security (s 12).\n\nWho pays, who decides, and what changes in behaviour\n\n- Who pays: Importers (or persons liable under the Customs Act) who bring in goods that fall within a Ministerial/Customs Act notice are required to pay the interim and final special duties (s 8(2)–(3), s 9(2)–(3), s 10(1)–(3), s 11(1)–(3)).\n\n- Who decides: The Minister has several discretionary roles: signing notices that set interim calculation methods (s 8(5), s 9(5), s 10(3B), s 11(4)), deciding exemptions (s 8(7), s 9(7), s 10(8), s 11(8)), and determining publication vs confidentiality (s 8(5C), s 9(5B), s 10(5B), s 11(6)). Regulations made by the Governor‑General fill in method details (s 8(5BB), s 9(5AB), s 22).\n\n- Behavioural effects and incentives: The duties increase the landed cost of imported goods identified by notices, which creates incentives for importers to change sourcing, negotiate prices with exporters, or pass costs to downstream buyers. Where exemptions are available, importers may apply and provide evidence to the Minister. Because duties can be set as interim amounts and later finalised, importers face timing and cash‑flow effects (interim payments, potential security caps under s 12).\n\nCosts, trade‑offs and implementation considerations (text‑based analysis)\n\n- Compliance and administrative burden: Importers must cope with interim charges, final recalculation, possible retrospective application dates and, where the Minister specifies alternate bases, charges calculated by reference to export price, quantity or proportion of export price (s 10(3B), s 11(4)). The Act relies on ministerial notices and regulations to set methods and therefore creates ongoing administrative processes (s 8(5), s 8(5BB), s 22).\n\n- Ministerial discretion and information asymmetry: The Minister authorises methods, exemptions and publication decisions (s 8(5), s 8(7), s 8(5C) etc.). That discretion concentrates decision‑making in the executive; the statute gives the Minister latitude about which calculation method to choose and when to withhold publication on business‑harm grounds. The text also references ministerial findings (export price, normal value, non‑injurious price) as the bases for calculation (s 8(6), s 10(3E)), but the procedures for arriving at those ascertained amounts sit in the Customs Act cross‑references.\n\n- Trade‑offs embedded in calculation rules: The Act requires the Minister to have regard to the desirability that interim duties plus export price not exceed the non‑injurious price in certain circumstances (s 8(5B), s 9(5AA), s 10(3C), s 11(5)). The statute creates exceptions to those constraints where specified conditions hold (s 8(5BAA), s 8(5BAAA), s 10(3CA), s 10(3DA), s 11(5A)). Those provisions trade off protection‑oriented calculations against specified factual circumstances the Minister may identify.\n\n- Concentrated benefits and diffuse costs (mechanism): The Act channels duties at goods identified by ministerial/Customs Act notices (s 8(2) etc.). Benefits from protection accrue to the particular domestic producers implicated by the notice (the Act itself identifies goods and applies duties to those goods). Costs—higher import prices, administrative compliance—are borne by importers, their customers, and potentially consumers. The text does not quantify either side; it structures who pays and who decides.\n\n- Limits and safeguards in the text: Interim duty cannot exceed security taken under s 42 of the Customs Act (s 12). Some exemptions must be published (s 8(8), s 9(8), s 10(9), s 11(9)), and regulations must specify available interim calculation methods for dumping/third‑country dumping (s 8(5BB), s 9(5AB)).\n\nWhy this matters (procedural, budgetary, market effects)\n\n- Procedurally, the Act creates a framework that converts ministerially‑ascertained pricing findings into enforceable customs charges, with interim and final phases (s 8, s 9, s 10, s 11).\n\n- Budgetary/administrative role: It requires collection of new categories of duties (s 7) and explicitly makes them additional to other duties (s 21). It also delegates detailed method design to regulations and ministerial notices (s 8(5BB), s 22), creating continuing administrative workloads.\n\n- Market effects: The provisions alter the relative prices of affected imports (through interim and final duties) and therefore influence sourcing, pricing, and the commercial decisions of importers and downstream purchasers.\n\nLimitations of this summary\n\n- This summary is confined to the text of the Act provided. The Act cross‑refers to the Customs Act for the triggering notices and to regulations for calculation methods; those instruments and procedural rules are not reproduced here but materially determine how the duties are identified and calculated (see s 6, s 8(2), s 8(5BB), s 22)."},"issue_detection":{"absurdities":[{"type":"impossible_compliance","section":"8(5D) / 9(5C) / 10(6) / 11(7A)","severity":"high","reasoning":"A retrospective duty notice is logically impossible for an importer to comply with in advance. An importer entering goods for home consumption on a given day cannot know that a notice will later be signed and backdated to cover that day. While retrospective taxation exists in law, the provision here is structurally absurd because the notice regime is ostensibly administrative and operational rather than remedial, yet it allows backdating without any apparent temporal limit beyond the 'earlier notice' constraint.","confidence":0.82,"description":"Interim duty notices may apply retrospectively to goods entered for home consumption before the notice was published, but not on a day when an earlier notice applied. This creates a situation where importers are liable for duties they could not have known about at the time of importation, making prospective compliance impossible."},{"type":"impossible_compliance","section":"8(5C)","severity":"high","reasoning":"Section 8(5C) allows the Minister to withhold publication of a notice that imposes financial liability on importers. Combined with the retrospective application permitted by s8(5D), an importer could be liable for duty under an unpublished, backdated notice. This is self-defeating as a compliance mechanism: the same notice that creates legal obligation is the notice that may never be communicated to those bound by it. The same structural issue applies to s9(5B), s10(5B), and s11(6).","confidence":0.88,"description":"The publication of an interim dumping duty notice may be suppressed entirely if the Minister believes it would adversely affect any person's business or commercial interests, yet the notice still has legal effect on importers who have no means of knowing it exists."},{"type":"other","section":"10(3)","severity":"low","reasoning":"The duplication of 'of the Customs Act' in s10(3) is a plain typographical error. While context makes the intended meaning clear, in strict legal interpretation a duplicated phrase could be read as meaningless surplusage or, more problematically, as referring to two separate acts. This undermines the precision expected of tax-imposing legislation.","confidence":0.97,"description":"Section 10(3) contains an obvious drafting error: 'of the Customs Act of the Customs Act' — the phrase 'of the Customs Act' is duplicated, suggesting a clerical error that creates minor textual ambiguity about which Act is referenced."},{"type":"other","section":"11(4)","severity":"medium","reasoning":"Section 11(4) uses the term 'interim countervailing duty' rather than 'interim third country countervailing duty' throughout. This mirrors the terminology of s10(3B) rather than the third-country variant defined in s11(2)–(3). While context strongly implies the intended reference, in a duty-imposing statute such terminological imprecision could create genuine legal uncertainty as to whether a notice under s11(4) creates liability under s10 or s11.","confidence":0.78,"description":"Section 11(4) directs the Minister to issue a notice determining the 'interim countervailing duty' for goods subject to section 11 (third country countervailing duty), but the notice provision is headed and contextually about 'interim third country countervailing duty'. The mislabelling creates a potential interpretive gap as to which duty regime the ministerial direction applies to."},{"type":"other","section":"8(5B) and 8(5BAA)","severity":"medium","reasoning":"The exception in s8(5BAA)(b) applies whenever 'there is an Australian industry in respect of like goods that consists of at least 2 small-medium enterprises, whether or not that industry consists of other enterprises.' This threshold is extremely low. In practice, most Australian industries subject to anti-dumping measures will include at least 2 SMEs, meaning the Minister will rarely if ever be required to have regard to the non-injurious price ceiling. The protective subsection becomes near-surplusage.","confidence":0.75,"description":"The 'desirability' standard in s8(5B) (and equivalents) requires the Minister to 'have regard to the desirability' of a pricing cap, but the exceptions in s8(5BAA) are so broadly framed—including whenever any Australian industry in the relevant goods includes at least 2 small-medium enterprises—that the obligation to have regard to the non-injurious price cap is almost always disapplied, rendering the protective mechanism effectively hollow."},{"type":"other","section":"8(7) and 9(7)","severity":"low","reasoning":"The exemption power in s8(7) exempts goods from both the interim and final duty simultaneously. However, the final dumping duty under s8(6) is contingent on a separate ministerial ascertainment process. An exemption granted during the interim phase effectively pre-empts the final assessment process, potentially creating a gap if the exemption instrument is later revoked or found invalid after goods have already been cleared.","confidence":0.62,"description":"Section 8(7) allows exemption from both 'interim dumping duty AND dumping duty' conjunctively, but the final duty may not yet be determined. Granting a permanent exemption from a duty not yet assessed creates a logical sequencing problem: the exemption instrument purports to release liability for an obligation whose quantum is not yet known and may never crystallise in the same form."}],"contradictions":[{"severity":"high","section_a":"8(5C)","section_b":"8(5D)","confidence":0.87,"description":"Section 8(5C) permits the Minister to withhold publication of an interim dumping duty notice to protect commercial interests. Section 8(5D) allows that same unpublished notice to apply retrospectively to goods already entered for home consumption. Together, these provisions mean an importer can be legally liable for an unpublished duty applied to past transactions, making it impossible to know whether a legal obligation existed at the time of entry."},{"severity":"medium","section_a":"8(2)","section_b":"8(6)(b)","confidence":0.72,"description":"Section 8(2) imposes dumping duty where 'the amount of the export price is less than the amount of the normal value.' Section 8(6)(b) calculates final dumping duty as the difference between export price and the lower of normal value or non-injurious price. If non-injurious price is lower than normal value, the duty base shifts away from the normal value comparison mandated by s8(2), creating a structural inconsistency between the trigger condition and the calculation method."},{"severity":"medium","section_a":"10(3A)","section_b":"10(3B)","confidence":0.8,"description":"Section 10(3A) provides a default rule that interim countervailing duty equals the countervailable subsidy as ascertained by the Minister. Section 10(3B) then provides that the Minister 'must' issue a notice directing that the duty be ascertained by one of three alternative methods. If the Minister must always issue a s10(3B) notice, s10(3A) is rendered inoperative surplusage. If s10(3B) is optional, the word 'must' contradicts that reading. The two subsections cannot be simultaneously fully operative as drafted."},{"severity":"medium","section_a":"11(3)","section_b":"11(4)","confidence":0.8,"description":"Section 11(3) establishes a default interim third country countervailing duty equal to the countervailable subsidy. Section 11(4) then states the Minister 'must' issue a direction altering how that duty is ascertained. The mandatory language of s11(4) effectively overrides and nullifies s11(3) as a default, since the Minister has no discretion to refrain from issuing the alternative direction. This mirrors the s10(3A)/(3B) contradiction."},{"severity":"medium","section_a":"8(8)","section_b":"8(8A)","confidence":0.7,"description":"Section 8(8) requires publication of certain exemption instruments on the Anti-Dumping Commission's website. Section 8(8A) allows the exemption to take effect on a day earlier than when the instrument is made (i.e. retrospectively). An instrument that takes effect before it exists logically cannot satisfy a contemporaneous publication requirement, creating a temporal contradiction between when the instrument is operative and when it can be published."},{"severity":"medium","section_a":"10(9)","section_b":"10(8)","confidence":0.76,"description":"Section 10(9) requires publication of exemption instruments where the Minister is satisfied as to matters in paragraphs (8)(a), (b) AND (c) conjunctively. However, paragraphs (8)(b) and (8)(c) are connected by 'or' in the parent subsection, meaning they are disjunctive exemption grounds. The publication trigger in s10(9) uses a conjunctive 'and' test that may never be satisfied as a trio since the underlying grounds are alternatives, creating a potential publication obligation that can never be triggered as drafted."},{"severity":"low","section_a":"16","section_b":"21","confidence":0.58,"description":"Section 16 requires that multiple duties imposed by this Act be 'separately charged.' Section 21 states that special duties under this Act are 'in addition to' duties under other Acts. Read together with the stacking of dumping duty and countervailing duty on the same goods (permissible under the Act), these provisions could result in cumulative duties that exceed the total value of the goods, a result that appears inconsistent with the non-injurious price ceilings established elsewhere in the Act."}]}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-anti-dumping-act-1975","history":"/api/acts/customs-tariff-anti-dumping-act-1975/history","analysis":"/api/acts/customs-tariff-anti-dumping-act-1975/analysis","conflicts":"/api/acts/customs-tariff-anti-dumping-act-1975/conflicts","importantCases":"/api/acts/customs-tariff-anti-dumping-act-1975/important-cases","documents":"/api/acts/customs-tariff-anti-dumping-act-1975/documents"}}