What it does
The Customs Tariff (Anti-Dumping) Act 1975 (the Act) imposes special duties of Customs on imported goods that have been the subject of a positive anti-dumping or countervailing notice under the Customs Act 1901. Its core function is to give legal effect to the collection of dumping duty, third-country dumping duty, countervailing duty and third-country countervailing duty once the Minister has determined, under Part XVB of the Customs Act, that injurious dumping or subsidisation has occurred.
Section 7 provides the foundational imposition: “Duties of Customs are imposed in accordance with this Act.” The operative provisions then particularise four distinct heads of duty. Section 8(2) imposes dumping duty on goods to which a notice under s 269TG(1) or (2) of the Customs Act applies where the export price is less than the normal value. The duty is calculated under s 8(6) as the difference between the ascertained export price and normal value of the particular goods, or, where interim duty was set by reference to the non-injurious price, the difference between export price and the lower of normal value or that non-injurious price.
Section 9 mirrors this structure for third-country dumping duty following a s 269TH notice. Sections 10 and 11 impose countervailing duty and third-country countervailing duty respectively where a countervailable subsidy is received (ss 10(1), 11(1)). The countervailing provisions are slightly simpler in their baseline formulation: the duty equals the countervailable subsidy ascertained for the goods (s 10(3E)(a)), subject to the non-injurious price cap where applicable.
A critical practical feature is the interim duty mechanism. Pending final assessment, interim dumping duty (s 8(3)), interim third-country dumping duty (s 9(3)), interim countervailing duty (s 10(3)) and interim third-country countervailing duty (s 11(2)) are payable. The Minister determines the method for calculating interim duty by signed notice (ss 8(5), 9(5), 10(3B), 11(4)). These notices must be published on the Anti-Dumping Commission’s website unless publication would adversely affect business or commercial interests (ss 8(5C), 9(5B), 10(5B), 11(6)). The notices can apply to goods entered for home consumption on or after a specified day that may be earlier than the publication day, but cannot overlap with an earlier notice (ss 8(5D), 9(5C), 10(6), 11(7A)).