Imposition of Duties (Dumping and Subsidies) Act, 1968
What is this act about?
This law allows for the imposition of special customs duties on imported goods that are "dumped" (sold below fair market price) or subsidized, to protect domestic industries. It also establishes a commission to investigate such practices and recommend duties.
Who it applies to: Importers of goods into the State; Industries in the State that may be affected by dumping or subsidies.
At a glance
- Country
- Ireland
- Area of law
- Intellectual property
- Articles
- 27
- Source
- irishstatutebook.ie
- Text retrieved
- Explanation updated
What does this act regulate?
- The imposition of special customs duties on dumped or subsidized goods from abroad.
- The establishment and functions of "An Coimisiún Dumpála" (The Dumping Commission).
- The investigation of complaints regarding dumping and subsidies.
- The determination of "export price" and "fair market price" for goods.
Who does this act apply to?
- Importers of goods into the State.
- Industries in the State that may be affected by dumping or subsidies.
What are the key points?
- "Dumping" occurs when imported goods' fair market price exceeds their export price.
- "Injurious dumping" is dumping that causes or threatens material injury to a State industry or retards its establishment.
- An Coimisiún Dumpála consists of a chairman and four ordinary members, appointed by the Minister for Industry and Commerce and the Minister for Agriculture and Fisheries.
- Members of the Commission are appointed for a term not exceeding five years.
Intellectual property
Legal text
Legal text
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Section 1
Definitions.
Section 2
Export price.
Section 3
Fair market price.
Section 4
An Coimisiún Dumpála.
Section 5
Officers and servants of Commission.
Section 6
Membership of either House of the Oireachtas by Members of Commission.
Section 7
Investigation by Commission.
Section 8
Notice of investigation and submissions by interested persons.
Section 9
Restriction on interested person acting as member.
Section 10
Power of Commission to obtain information.
Section 11
Prohibition of disclosure of confidential information.
Section 12
Procedure at meeting of Commission.
Section 13
Provisional duties.
Section 14
Anti-dumping duties.
Section 15
Repayment of provisional duty.
Section 16
Investigation of tenders for public contracts.
Section 17
Security for payment of provisional duty in case of glass containers.
Section 18
Countervailing duties.
Section 19
Subsidies.
Section 20
Import levy on goods previously imported.
Section 21
General provisions in relation to orders.
Section 22
Relief in respect of duties and levy.
Section 23
Power of Revenue Commissioners to require information.
Section 24
Regulations.
Section 25
Laying of orders and regulations before Houses of Oireachtas.
Section 26
Expenses.
Section 27
Short title and construction.
Acts Referred to Agricultural and Fishery Products (Regulation of Export) Act, 1947 1947, No. 18.
Local Government Act, 1941 1941, No. 23.
Finance Act, 1952 1952, No. 14.
Customs Consolidation Act, 1876 1876, c. 36.
Number 11 of 1968 IMPOSITION OF DUTIES (DUMPING AND SUBSIDIES) ACT, 1968 AN ACT TO PROVIDE FOR THE IMPOSITION OF SPECIAL CUSTOMS DUTIES ON GOODS FROM ABROAD WHICH HAVE BEEN DUMPED OR SUBSIDISED, TO PROVIDE FOR THE ESTABLISHMENT OF A COMMISSION TO BE KNOWN AS AN COIMISIÚN DUMPÁLA WITH POWER TO INVESTIGATE COMPLAINTS OF DUMPING AND, WHERE APPROPRIATE, RECOMMEND THE IMPOSITION OF SPECIAL CUSTOMS DUTIES AND TO PROVIDE FOR OTHER MATTERS CONNECTED WITH THE MATTERS AFORESAID. [5th June, 1968] BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:
Definitions.
1.—(1) In this Act— “anti-dumping duty” means a duty imposed under section 14 of this Act; “the Commission” means An Coimisiún Dumpála established under section 4 of this Act; “country” includes territory, area and place; “countervailing duty” means a duty imposed under section 18 of this Act; “dumping” means, in relation to goods, importing goods whose fair market price exceeds their export price, and cognate words shall be construed accordingly; “duty” means duty of customs; “export price” means, in relation to goods, the price of the goods determined under section 2 of this Act; “injurious dumping” means dumping that causes or threatens to cause material injury to an industry in the State or retards materially the establishment of an industry in the State; “margin of dumping” means, in relation to goods, the amount by which the fair market price of the goods exceeds the export price of the goods; “the Minister” means the Minister for Industry and Commerce, but where, but for this provision, a power, function or duty under this Act would fall to be exercised or fulfilled by that Minister in relation to any goods which are an agricultural product within the meaning of the Agricultural and Fishery Products (Regulation of Export) Act, 1947 , and in respect of which the powers of the Minister for Agriculture and Fisheries under that Act are not vested for the time being in the Minister, the power, function or duty aforesaid shall be exercised or fulfilled by the Minister for Agriculture and Fisheries and “Minister” shall be construed accordingly; “fair market price” means, in relation to goods, the price of the goods determined under section 3 of this Act; “produced” includes grown and manufactured in whole or in part and cognate words shall be construed accordingly; “provisional duty” means a duty imposed under section 13 of this Act; “subsidy” has the meaning assigned to it by section 19 of this Act.
Export price.
2.—(1) The export price of goods shall be determined by the Commission and, subject to subsection (2) of this section, where goods are imported into the State under a contract of sale which is a sale in the open market between a buyer and seller independent of each other, the export price of the goods shall be the price under the contract of sale, subject to a deduction for the cost of insurance and transport of the goods from their port or other place of export to their port or other place of import and any other costs, charges or expenses incurred in respect of the goods after they have been moved from their port or other place of export, except so far as any such costs, charges or expenses are required to be met separately by the buyer.
Fair market price.
3.—(1) The fair market price of goods in any country shall be determined by the Commission and, subject to subsection (2) of this section, the fair market price of goods in any country shall, where those or comparable goods are sold in that country in the ordinary course of trade for consumption or use in that country, be the price at which they are so sold, subject to such adjustments for differences in conditions or terms of sale, taxation or any other matter as may be necessary to ensure that the export price and the fair market price of the goods are the prices of the goods under two similar contracts of sale.
An Coimisiún Dumpála.
4.—(1) There shall be a commission to be known, and in this Act referred to, as An Coimisiún Dumpála.
Officers and servants of Commission.
5.—(1) The Minister, with the consent of the Minister for Finance, may appoint such officers and servants as he thinks necessary to assist the Commission in the performance of its functions.
Membership of either House of the Oireachtas by Members of Commission.
6.—(1) Where a member of the Commission is nominated either as a candidate for election to either House of the Oireachtas or as a member of Seanad Éireann, he shall thereupon cease to be a member of the Commission.
Investigation by Commission.
7.—(1) Whenever— (a) (i) in relation to any goods, a request is made to the Commission by a person who produces goods of the same kind or of a kind whose sales might be adversely affected by the dumping of those goods or by a trade association representing such producers to investigate whether those goods have been or are being dumped, and (ii) the Commission considers it probable that the goods to which the request relates have been or are being dumped and that the dumping was or is injurious dumping, or (b) the Minister considers it probable that any goods have been or are being dumped, that the dumping was or is injurious dumping and that there are exceptional circumstances which warrant a request by him to the Commission to investigate whether those goods have been or are being dumped, and the Minister so requests, the Commission shall carry out an investigation of the matter and shall make a report in writing to the Minister of the result of its investigation.
Notice of investigation and submissions by interested persons.
8.—(1) The Commission shall cause to be published in Iris Oifigiúil and in such national daily newspaper or newspapers as it thinks fit notice of its intention to hold an investigation.
Restriction on interested person acting as member.
9.—If a member of the Commission is personally interested in a particular matter with which the Commission is dealing, he shall inform the Minister of State who appointed him to the Commission accordingly and shall not act as a member during the consideration of the matter, unless that Minister, being of opinion that his interest is not such as to interfere with the impartial performance of his duties, authorises him to act and publishes in accordance with the procedure in section 8 the fact that such an authorisation has been given.
Power of Commission to obtain information.
10.—(1) The Commission may for the purposes of its functions: (a) request witnesses (other than the Revenue Commissioners and their officers) to attend before it, (b) examine the witnesses attending before it, and (c) request any such witness to produce to the Commission any document in his power or control.
Prohibition of disclosure of confidential information.
11.—(1) No person shall disclose information available to him by virtue of his being a member of the Commission or an officer or servant of the Commission or through being present at a meeting of the Commission without the consent of— (a) in the case of information furnished by the Revenue Commissioners and furnished to them by another person, that other person, and (b) in any other case, the person who furnished the information.
Procedure at meeting of Commission.
12.—(1) The quorum for a meeting of the Commission shall be two.
Provisional duties.
13.—(1) The Commission may, during an investigation by it under this Act in relation to goods of any kind, recommend to the Minister that a provisional duty of such amount (not exceeding the margin of dumping estimated by it in relation to the goods) as the Commission may specify be imposed on such goods of that kind as the Commission may specify for such period or periods not exceeding six months as the Commission may specify.
Anti-dumping duties.
14.—(1) If, as result of an investigation by the Commission under this Act, the Commission is satisfied that there has been injurious dumping of goods of any kind, the Commission may recommend to the Minister that an anti-dumping duty of such amount (not exceeding the margin of dumping in relation to the goods) as the Commission may specify be imposed on those goods or on such goods of that kind as the Commission may specify for such period or periods as the Commission may specify.
Repayment of provisional duty.
15.—(1) Any provisional duty paid on goods shall be repaid by the Revenue Commissioners— (a) if the Commission does not make a report to the Minister in relation to the goods or goods of the same kind within six months after the date of the imposition of the duty, (b) if an anti-dumping duty is not imposed on the goods within six months after the date on which a report of the Commission in relation to the goods or goods of the same kind is presented to the Minister, or (c) if the order imposing the provisional duty is revoked.
Investigation of tenders for public contracts.
16.—Whenever the Minister is of opinion that a price or prices quoted in a tender by any person for a contract between the person and a Minister of State, the Commissioners of Public Works, the Irish Land Commission or a local authority for the purposes of the Local Government Act, 1941 , is such that if the contract were made and embodied the terms of the tender, goods would, in the course of or for the purpose of carrying out the terms of the contract, be dumped, the Minister may, after consultation with any other Minister of State concerned, request the Commission to investigate the matter and thereupon the Commission shall carry out an investigation with a view to ascertaining whether, if the contract aforesaid were made and embodied the terms aforesaid, the goods would, in the course of or for the purpose of carrying out the terms of the contract, be dumped and shall make a report to the Minister of the result of its investigation.
Security for payment of provisional duty in case of glass containers.
17.—(1) The Minister may, whenever he so thinks fit, provide by order that glass containers of any kind specified in the order shall not be imported into the State unless security is given to the Revenue Commissioners in such form as the Revenue Commissioners may require for the payment in whole or in part of any provisional duty which may become payable on containers of that kind in pursuance of this Act.
Countervailing duties.
18.—Whenever the Government are satisfied that another government or any other authority outside the State have given a subsidy on the production or export of goods of any kind which have been or are being imported into the State and that— (a) the importation is such as to cause or threaten to cause material injury to an industry in the State or to retard materially the establishment of an industry in the State and the Minister so recommends, or (b) the importation is such as to cause or threaten to cause material injury to an industry in a country other than the State or the country in which a government or other authority have given or are giving the subsidy and the government of the first-mentioned country so request, the Government may, if they so think fit, by order impose a duty (to be known and in this Act referred to as a countervailing duty) of such amount not exceeding the estimated amount of the subsidy on goods of that kind imported into the State (being goods of a kind in relation to which the subsidy was given) as may be specified in the order.
Subsidies.
19.—In this Act references to a subsidy are references to a bounty or subsidy on the production or export of goods given directly or indirectly by way of grant, loan or tax relief or in any other way and whether related directly to the goods themselves, to materials of the goods or to something else and include— (a) a special subsidy given on the transport of a particular product, (b) favourable treatment given to producers or exporters in the course of administering any governmental control over the exchange of currencies where such treatment has the effect of assisting a reduction of the prices of goods offered for export, but do not include restrictions or charges applied on the export of materials from any country so as to favour producers in that country who use those materials in goods produced by them.
Import levy on goods previously imported.
20.—(1) Whenever the Government are satisfied in relation to the dumping of goods of any kind on which a provisional duty is chargeable— (a) that it is necessary to impose a levy under this section in order to prevent a recurrence of such dumping and that the dumping caused material injury to an industry in the State, was on a substantial scale and occurred for a relatively short period of time, and (b) (i) that on a previous occasion there was dumping of goods of that kind which caused material injury to an industry, or (ii) that the person who imported the goods knew, or ought reasonably to have known, that the person who exported the goods exported goods on other occasions for the purpose of dumping them and that the dumping was of a kind which, if it occurred in the State, would cause material injury to an industry in the State, the Government may by order impose on such goods as may be specified in the order imported during the period (or such part or parts thereof as may be specified in the order) of ninety days ending immediately before the day on which the provisional duty was imposed a levy of such amount not exceeding the margin of dumping in relation to the goods as may be specified in the order.
General provisions in relation to orders.
21.—(1) The matters by reference to which the description of goods in an order under this Act imposing a duty or levy is framed shall include either the country in which the goods were produced or the country from which the goods were exported to the State.
Relief in respect of duties and levy.
22.—(1) A person who imports any goods chargeable with a provisional duty or an anti-dumping duty may, not later than three months after the date of the payment of the duty on the goods, apply to the Commission for relief from the duty on those goods.
Power of Revenue Commissioners to require information.
23.—(1) The Revenue Commissioners may require a person who imports goods to state such facts concerning the goods and their history as they may think necessary to determine whether the goods are goods produced in a country specified in an order under this Act or to determine the country from which the goods were exported and to furnish them in such form as they may require with proof of any statements so made and, if such proof is not furnished to their satisfaction or the required facts are not stated, the goods shall be deemed for the purposes of this Act to have been produced in, or as the case may be, to have been exported from such country as they may determine:
Provided that the Revenue Commissioners shall require proof of the country in which goods were produced in relation to any duty under this Act in the case only of goods exported from such countries as the Minister may direct in relation to that duty.
Regulations.
24.—The Minister may make such regulations as he may consider necessary or desirable for the purpose of carrying this Act into effect.
Laying of orders and regulations before Houses of Oireachtas.
25.—Every order and regulation under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution is passed by either House within the next twenty-one days upon which that House has sat after the order or regulation, as the case may be, has been laid before it annulling the order or regulation, as the case may be, the order or regulation, as the case may be, shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.
Expenses.
26.—The expenses incurred by the Minister for Finance and, to such extent as may be sanctioned by that Minister, the expenses incurred by the Minister and the Minister for Agriculture and Fisheries or the Commission in the administration of this Act shall be paid out of moneys provided by the Oireachtas.
Short title and construction.
27.—(1) This Act may be cited as the Imposition of Duties (Dumping and Subsidies) Act, 1968.
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