Customs Act 1901

PART XVB - SPECIAL PROVISIONS RELATING TO ANTI-DUMPING DUTIES  

Division 1 - Definitions and role of Minister  

SECTION 269TAB   EXPORT PRICE  

269TAB(1)    
For the purposes of this Part, the export price of any goods exported to Australia is:


(a) where:


(i) the goods have been exported to Australia otherwise than by the importer and have been purchased by the importer from the exporter (whether before or after exportation); and

(ii) the purchase of the goods by the importer was an arms length transaction;
the price paid or payable for the goods by the importer, other than any part of that price that represents a charge in respect of the transport of the goods after exportation or in respect of any other matter arising after exportation; or


(b) where:


(i) the goods have been exported to Australia otherwise than by the importer and have been purchased by the importer from the exporter (whether before or after exportation); and

(ii) the purchase of the goods by the importer was not an arms length transaction; and

(iii) the goods are subsequently sold by the importer, in the condition in which they were imported, to a person who is not an associate of the importer;
the price at which the goods were so sold by the importer to that person less the prescribed deductions; or


(c) in any other case - the price that the Minister determines having regard to all the circumstances of the exportation.


269TAB(1A)    
(Repealed by No 119 of 2017)


269TAB(2)    
A reference in paragraph (1)(b) to prescribed deductions in relation to a sale of goods that have been exported to Australia shall be read as a reference to:


(a) any duties of Customs or sales tax paid or payable on the goods; and


(b) any costs, charges or expenses arising in relation to the goods after exportation; and


(c) the profit, if any, on the sale by the importer or, where the Minister so directs, an amount calculated in accordance with such rate as the Minister specifies in the direction as the rate that, for the purposes of paragraph (1)(b), is to be regarded as the rate of profit on the sale by the importer.


269TAB(2A)    


If an export price of goods exported to Australia is being ascertained for the purposes of conducting a review of anti-dumping measures under Division 5 , the price may, despite subsection (1), be determined by the Minister in accordance with subsection (2B) if:


(a) the price is being ascertained in relation to an exporter of those goods (whether the review is of the measures as they affect a particular exporter of those goods, or as they affect exporters of those goods generally); and


(b) the Minister determines that there is insufficient or unreliable information to ascertain the price due to an absence or low volume of exports of those goods to Australia by that exporter having regard to the following:


(i) previous volumes of exports of those goods to Australia by that exporter;

(ii) patterns of trade for like goods;

(iii) factors affecting patterns of trade for like goods that are not within the control of the exporter.
Note:

If there is an absence of exports of those goods to Australia by that exporter, the Minister may deem such exports to have taken place for the purposes of ascertaining an export price: see subsection (2C).


269TAB(2B)    


For the purposes of subsection (2A), the export price of those goods is the price determined by the Minister to be the export price, having regard to any of the following:


(a) the export price for the goods exported to Australia by the exporter established in accordance with subsection (1) of this section for a decision of a kind mentioned in subsection (2D);


(b) the price paid or payable for like goods sold by the exporter in arms length transactions for exportation from the country of export to a third country determined by the Minister to be an appropriate third country;


(c) the export price for like goods exported to Australia from the country of export by another exporter or exporters established in accordance with subsection (1) of this section for a decision mentioned in subsection (2D).


269TAB(2C)    


For the purposes of conducting the review of anti-dumping measures under Division 5, if there is an absence of exports of those goods to Australia by the exporter, the Minister may deem such exports to have occurred for the purposes of applying subsections (2A) and (2B) of this section.

269TAB(2D)    


For the purposes of paragraphs (2B)(a) and (c), the decisions are the following:


(a) deciding to publish a notice under any of the following provisions:


(i) subsection 269TG(1) or (2) (dumping duties);

(ii) subsection 269TJ(1) or (2) (countervailing duties);

(iii) subsection 269ZDB(1) (reviews of anti-dumping measures);

(iv) subsection 269ZDBH(1) (anti-circumvention inquiries);

(v) subsection 269ZG(3) (accelerated review);

(vi) subsection 269ZHG(1) (continuation of anti-dumping measures);


(b) any other decision under this Act of a kind prescribed by the regulations.


269TAB(2E)    


For the purposes of paragraph (2B)(c), the decision must be a decision made during the period:


(a) beginning 2 years before the day the Commissioner published notice of the review under subsection 269ZC(4) , (5) or (6) ; and


(b) ending on the day notice of the review is published under subsection 269ZDB(1) .


269TAB(2F)    


Without limiting the generality of the matters that may be taken into account by the Minister in determining whether a third country is an appropriate third country for the purposes of paragraph (2B)(b), the Minister may have regard to the following matters:


(a) whether the volume of trade from the country of export to the third country is similar to the volume of trade from the country of export to Australia;


(b) whether the nature of the trade in goods concerned between the country of export and the third country is similar to the nature of trade between the country of export and Australia.


269TAB(2G)    


If the export price of goods exported to Australia has been ascertained under subsection (2B), the export price may be subject to such adjustments that the Minister determines are necessary to reflect what the export price would have been had there not been an absence or low volume of exports, including:


(a) adjustments due to exports (on which the export price is based) relating to earlier times; or


(b) adjustments due to exports (on which the export price is based) relating to not identical goods.


269TAB(3)    
Where the Minister is satisfied that sufficient information has not been furnished, or is not available, to enable the export price of goods to be ascertained under the preceding subsections, the export price of those goods shall be such amount as is determined by the Minister having regard to all relevant information.


269TAB(4)    
For the purposes of this section, the Minister may disregard any information that he or she considers to be unreliable.


269TAB(5)    
Paragraphs (1)(a) and (b) apply in relation to a purchase of goods by an importer from an exporter whether or not the importer and exporter are associates of each other.


269TAB(6)    


For the purposes of paragraphs (1)(a) and (2B)(b), the reference in those paragraphs to the price paid or payable for goods is a reference to that price after deducting any amount that is determined by the Minister to be a reimbursement of the kind referred to in subsection 269TAA(1A) in respect of that transaction.



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