Customs Amendment (Anti-dumping Measures) Act 2013 (95 of 2013)
Schedule 1 Amendments
Customs Act 1901
19 After subsection 269ZDBB(5)
Insert:
Avoidance of intended effect of duty
(5A) Circumvention activity , in relation to the notice, occurs if the following apply:
(a) goods (the circumvention goods ) are exported to Australia from a foreign country in respect of which the notice applies;
(b) the exporter is an exporter in respect of which the notice applies;
(c) either or both of sections 8 and 10 of the Dumping Duty Act apply to the export of the circumvention goods to Australia;
(d) the importer of the circumvention goods, whether directly or through an associate or associates, sells those goods in Australia without increasing the price commensurate with the total amount of duty payable on the circumvention goods under the Dumping Duty Act;
(e) the circumstances covered by paragraphs (a) to (d) occur over a reasonable period.