# The Taxation (Cross-border Trade) Act 2018 (Appointed Days No. 4 and Transitional Provisions) (Modification) (EU Exit) Regulations 2019, Paragraph 6: Modifications to Part 3 (provisional remedy: requiring a guarantee)


Part 3 of Schedule 4 (provisional remedy: requiring a guarantee) to the Act has effect as if, for that Part, there were substituted—
“PART 3
PROVISIONAL REMEDY: REQUIRING A GUARANTEE
Secretary of State’s power to make a preliminary decision to require a guarantee
13. (1) This paragraph applies where the Secretary of State 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 Secretary of State may make a preliminary decision—
(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 amount”), 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 applied to the goods based on the provisional affirmative determination (“an estimated countervailing amount”).
(4) The Secretary of State may make a preliminary decision under sub-paragraph (3) only if the Secretary of State is satisfied that requiring a guarantee in accordance with the preliminary decision—
(a) is necessary to prevent injury being caused during the investigation to a UK industry in the relevant goods, and
(b) meets the economic interest test (see paragraph 25).
(5) The Secretary of State may make different preliminary decisions under sub-paragraph (3) for different relevant goods or descriptions of relevant goods, including by reference to—
(a) specified overseas exporters or descriptions of overseas exporter;
(b) specified foreign countries or territories or descriptions of foreign countries or territories.
(6) But the Secretary of State may only make one preliminary decision under paragraph (a) or, as the case may be, paragraph (b) of sub-paragraph (3) in relation to any particular relevant good.
(7) And the Secretary of State may make different preliminary decisions under paragraph (a) or (b) of sub-paragraph (3) for different relevant goods or descriptions of relevant goods only if the preliminary decisions which the Secretary of State makes under that paragraph when taken together cover all the relevant goods.
(8) If the Secretary of State determines that there are one or more preliminary decisions which the Secretary of State could make under paragraph (a) or, as the case may be paragraph (b), of sub-paragraph (3), the Secretary of State must make that preliminary decision or those preliminary decisions (subject to sub-paragraphs (6) and (7)).
(9) If the Secretary of State determines that there is no preliminary decision which the Secretary of State could make under sub-paragraph (3), the Secretary of State must—
(a) publish notice of the provisional affirmative determination in relation to the goods,
(b) publish notice of the determination that there is no preliminary decision which the Secretary of State could make under sub-paragraph (3), and
(c) notify interested parties (see paragraph 32(3)) accordingly.
Preliminary decisions to require a guarantee
14. (1) A preliminary decision under paragraph 13(3) to require the giving of a guarantee in respect of goods must specify those goods and include—
(a) the Secretary of State’s preliminary decision regarding—
(i) the form of the guarantee,
(ii) the estimated anti-dumping amount or the estimated countervailing amount for the purpose of calculating the amount of the guarantee,
(iii) the amount of the guarantee,
(iv) the period during which the requirement to give a guarantee should apply, and
(b) such other content as regulations may require.
(2) The form of guarantee referred to in sub-paragraph (1)(a)(i) may be cash, a bond or a bank guarantee.
(3) The preliminary decision referred to in sub-paragraph (1)(a)(ii) must be such that the estimated anti-dumping amount or an estimated countervailing does not exceed—
(a) the margin of dumping or, as the case may be, the amount of the subsidy, in relation to the goods as determined by the Secretary of State as part of the provisional affirmative determination, or
(b) the amount which the Secretary of State is satisfied would be adequate to remove the injury to a UK industry in the goods if that amount is less than the margin of dumping or, as the case may be, the amount of the subsidy referred to in paragraph (a).
(4) Regulations may make provision for the purposes of sub-paragraph (3)(b) about how the amount which the Secretary of State is satisfied would be adequate to remove the injury described in that provision is to be determined.
(5) The period referred to in sub-paragraph (1)(a)(iv)—
(a) must not exceed 6 months in the case of a dumping investigation (but see paragraph 16 regarding extensions), or 4 months in the case of a subsidisation investigation, and
(b) if the Secretary of State decides to give effect to the preliminary decision, must begin—
(i) on the day after the date of publication of the notice under paragraph 15(4)(b), or
(ii) if later, on the day which is the day after the end of the period of 60 days beginning with the date of the initiation of the investigation.
Secretary of State’s decision whether to give effect to a preliminary decision to require a guarantee
15. (1) If the Secretary of State makes a preliminary decision under paragraph 13(3), the Secretary of State must decide whether to give effect to the preliminary decision.
(2) The Secretary of State may decide not to give effect to the preliminary decision only if the Secretary of State is satisfied that it is not in the public interest to give effect to it.
(3) If the Secretary of State decides not to give effect to the preliminary decision, the Secretary of State must—
(a) publish notice of the provisional affirmative determination in relation to the goods, of the preliminary decision and of the decision not to give effect to it,
(b) notify interested parties (see paragraph 32(3)) accordingly, and
(c) lay a statement before the House of Commons setting out the reasons for deciding not to give effect to the preliminary decision.
(4) If the Secretary of State decides to give effect to the preliminary decision, the Secretary of State must—
(a) publish notice of the provisional affirmative determination in relation to the goods and of the preliminary decision,
(b) publish a notice that all importers of the goods specified in the preliminary decision are required to give a guarantee in accordance with the preliminary decision and regulations under paragraph 6 of Schedule 6, and
(c) notify interested parties accordingly.
(5) The notice under sub-paragraph (4)(b) must—
(a) specify, in accordance with the preliminary decision, the matters referred to in paragraph 14(1)(a)(i) to (iv), and
(b) include such other content as regulations may require.
(6) For the purposes of this Schedule, “the period of a provisional remedy” in respect of goods means the period during which the requirement to give a guarantee in respect of the goods applies.
(7) The period of a provisional remedy in respect of goods ceases (if it has not already expired) when the dumping investigation or, as the case may be, the subsidisation investigation in relation to the goods terminates.
Extension of the period of a provisional remedy in a dumping investigation
16. (1) Regulations may make provision for, or in connection with, the extension by the Secretary of State, in accordance with a preliminary decision made by the Secretary of State, of the period of a provisional remedy which has been applied in respect of goods in the case of a dumping investigation.
(2) Any such extension must not result in the period of the provisional remedy being a period of more than 9 months beginning with the date when the requirement to give a guarantee in respect of goods first applied.
(3) The regulations must require that if the period of a provisional remedy is extended, the Secretary of State—
(a) publishes a revised notice under paragraph 15(4)(b) containing the revised period of the provisional remedy, and
(b) notifies interested parties (see paragraph 32(3)) accordingly.”.

---
Source: https://www.legislation.gov.uk/uksi/2019/429/schedule/paragraph/6 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-days-no-4-and-transitional-provisions-modification-eu-exit-regulations-2019/schedule/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.