Part 3 Provisional Remedy: Requiring a Guarantee
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

Part 3 Provisional Remedy: Requiring a Guarantee

TRA's duty to recommend requiring guarantees

13

(1)     This paragraph applies where the TRA makes a provisional affirmative determination in relation to goods which are the subject of a dumping or a subsidisation investigation.

(2)     Goods in relation to which that determination is made are referred to in this paragraph as relevant goods.

(3)     The TRA may recommend to the Secretary of State—

(a)     in the case of a dumping investigation that, in respect of all the relevant goods, all importers of those goods should be required to give a guarantee in respect of any additional amount of import duty which would have been applicable, or potentially applicable, to the goods under section 13 if an anti-dumping amount had been applied to the goods based on the provisional affirmative determination (“an estimated anti-dumping amountâ€), or

(b)     in the case of a subsidisation investigation that, in respect of all the relevant goods, all importers of those goods should be required to give a guarantee in respect of any additional amount of import duty which would have been applicable, or potentially applicable, to the goods under section 13 if a countervailing amount had been

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