Regulation 53A Trade remedy repayment investigationsF1C1
Paragraph (2) applies where—
a person has paid import duty attributable to the imposition of an anti-dumping amount or countervailing amount specified in a notice made by the Secretary of State under section 13 of the Act;
the relevant dumping margin or amount of the subsidy has been eliminated or reduced to a level which is lower than the amount specified in the notice made by the Secretary of State under section 13 of the Act; and
the application to conduct a repayment investigation under regulation 89 of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 was made no later than 6 months after the end of the importation period to which the application related.
The amount of repayment determined to be due pursuant to regulation 89 of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 at the conclusion of the repayment investigation is the amount which may be repaid.
For the purposes of this regulation—
an “importation period” is any continuous six month period commencing on—
the day after the date on which the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 commence;
the day after the period in paragraph (i) terminates;
the anniversary of the day in paragraphs (i) or (ii);
a “notice made by the Secretary of State under section 13 of the Act” includes a notice made by the Secretary of State under—
regulation 96A(1) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019;
regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.
Annotations
Textual amendments
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Reg. 53A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 6(20) (as amended by S.I. 2019/1346, reg. 9(2)(c)); S.I. 2020/1643, reg. 2, Sch.
Modifications
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Reg. 53A applied (with modifications) (24.12.2024) by S.I. 2020/1605, reg. 32A (as inserted by The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1265), regs. 1, 6)
Notes on Part 7
Modifications
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Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
Notes on Chapter 2
Modifications
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Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.