Customs Duties (CAP. 126 1
(Dumping and Subsidies)
CHAPTER 126
THE CUSTOMS DUTIES
(DUMPING AND SUBSIDIES) ACT
Arrangement of Sections
Section
Short title.
Interpretation.
Cases where customs duties may be imposed.
Order imposing duties.
Relief in respect of duties.
Drawback, etc. of duties.
Power to require information from importers.
Ascertainment of export price.
Ascertainment of fair market price.
Construction of references to country of origin, etc.
Regulations.
CUSTOMS DUTIES (DUMPING AND SUBSIDIES)
(1st July, 1959.)
1. This Act may be cited as the Customs Duties Short title.
(Dumping and Subsidies) Act.
2. In this Act- Interpretation.
"fair market price" means the price determined in
accordance with the provisions of section 9;
"General Agreement on Tariffs and Trade" means the
agreement concluded in Geneva in the year nine-
teen hundred and forty-seven;
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< ' importer" in relation to any goods at any time between
their importation and the time they are delivered
out of customs charge, includes any owner or other
person for the time being possessed of or beneficially
interested in the goods.
Cases where
customs duties 3 . (1) Where it appears to the Cabinet-
may be imposed. (a) that goods of any description are being or have
been imported into Antigua and Barbuda in circum-
stances in which they are under the provisions of this
Act to be regarded as having been dumped; or
(b) that some Government or other authority out-
side Antigua and Barbuda has been giving a subsidy
affecting goods of any description which are being or
have been imported into Antigua and Barbuda, and that,
having regard to all the circumstances it would be in
the interest of Antigua and Barbuda,
they may exercise the power conferred on them by this Act
to impose and vary duties of customs in such manner as
they think necessary to meet the dumping or the giving of
the subsidy:
Provided that, where the Cabinet is not satisfied that
the effect of the dumping or of the giving of the subsidy is
h c h as to cause or threaten material iniurv to an establish- ., ,
ed industry in Antigua and Barbuda or is such as to retard
materially the establishment of an industry in Antigua and
Barbuda. the Cabinet shall not exercise that Dower if it
appears to them that to do so would conflict with the provi-
sions for the time being in force of the General Agreement
on Tariffs and Trade.
(2) For the purposes of this Act imported goods shall
be regarded as having been dumped-
( a ) if the export price from the country in which
the goods originated is less than the fair market price
of the goods in that country; or
(b) in a case where the country from which the
goods were exported to Antigua and Barbuda is different
from the country in which they originated-
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(i) if the export price from the country in which
the goods originated is less than the fair market
price of those goods in that country; or
(ii) if the export price from the country from which
the goods were so exported is less than the fair
market price of those goods in that country.
(3) References in this Act to giving a subsidy are
references to giving, directly or indirectly, a bounty or sub-
sidy on the production or export of goods (whether by grant,
loan, tax relief or in any other way and whether related
directly to the goods themselves or to materials of the goods
or to something else) and shall include-
(a) the giving of any special subsidy on the
transport of a particular product; and
(b) the giving of favourable treatment to producers
or exporters in the course of administering any govern-
mental 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 the application of restrictions or charges
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.
4. (1) The power which the Cabinet may exercise order imposing
duties.
under this Act is a power by order to impose on goods of
a description specified in the order a duty of customs
chargeable on the import of the goods into Antigua and
Barbuda at a rate specified in the order.
(2) The matters by reference to which the description
of goods in an order is framed shall include either the country
in which the goods originated or the country from which
the goods were exported to Antigua and Barbuda.
(3) Subject to the provisions of subsection (2), an order
under this section may include such provisions with respect
to the description of the goods chargeable with duty and with
respect to the cases in which duty is chargeable as may appear
to the Cabinet to be required for the purposes of this Act,
and in particular-
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(a) provisions limiting the description of the goods
by reference to the particular persons or organisations
by whom the goods were produced or who were con-
cerned with the production of the goods in some specified
manner;
(6) provisions defining the rate of duty by reference
to value or weight or other measure of quantity;
( 6 ) provisions directing that duty be charged for
any period or periods whether continuous or not, or
without any limit of period, or at different rates for
different periods or parts of periods; and
(6) in connection with the commencement, varia-
tion or termination of a duty, provisions authorizing
repayment in respect of duty where it is shown that the
prescribed conditions are fulfilled.
(4) Any duty chargeable under this Act on any goods
shall be chargeable in addition to any other duty of customs
for the time being chargeable thereon, and notwithstanding
the provisions of any other law for the time being in force
in Antigua and Barbuda, the charge of duty under this Act
shall not affect liability to customs duty chargeable under
any other Act or the amount of any such duty.
Relief in respect
of duties.
5 . (1) Where it appears to the Cabinet that relief
under this section should be available as respects a duty
imposed by an order under this Act (being a; order mad;
to afford protection against dumping) they may, if they think
fit, in that or a subsequent order under this Act apply the
provisions of this section in relation to the duty.
(2) Where this section applies in relation to any duty,
the importer of any goods chargeable with the duty as being
goods originating in or, as the case may be, exported from
a specified country may apply to the Cabinet for relief from
the duty on those goods.
(3) If on an application so made the Cabinet is satisfied
that the export price of the goods from that country with
the amount of the duty added to it exceeds the fair market
price of the goods in that country, the Cabinet shall cause
the Comptroller of Customs to be notified of the amount
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of the excess, and the Comptroller of Customs shall remit
or repay the duty up to that amount.
(4) An application under this section as respects any
goods shall not be made more than six months after the duty
has been paid on the goods, and in connection with any such
application the applicant shall furnish such information and
evidence as the Cabinet may require from him for ascer-
taining the said export price or fair market price.
(5) The foregoing provisions of this section shall have
effect in relation to a duty imposed by an order under this
Act, (being an order made to afford protection against the
giving of a subsidy) as if references to the fair market price
in a country were references to the export price from that
country increased by such amount (if any) as may be
necessary to offset the effect of the giving of the subsidy.
(6) If a person for the purposes of an application under
this section-
(a) makes any statement which is false in a material
particular; or
(6) produces any account, estimate, return or other
document which is false in a material particular,
the amount of any duty remitted or repaid under this sec-
tion on the application shall be recoverable as a debt due
to the Crown and if the statement was made or the docu-
ment was produced knowingly or recklessly that person shall
be liable on summary conviction to imprisonment for a term
not exceeding three months or to a fine not exceeding five
thousand dollars.
6. (1) The Cabinet may by order provide for the 2;:~" etc-9
allowance of drawback in respect of all or any duties under
this Act on the export of goods in such circumstances and
subject to such conditions as they may specify.
(2) The drawback may be in respect of duty paid on
the goods or in respect of duty paid on materials used in
the manufacture of the goods and the rate of the drawback
may be determined in such manner and by reference to such
matters as the Cabinet may specify.
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Power to require 7. (1) The Comptroller of Customs may require the
information from
importers. importer of any goods to state such facts concerning the goods
and their history as he may think necessary to determine
whether the goods are goods originating in a country specified
in an order under this Act or are goods exported from any
country and to furnish him in such form as he may require
with proof of any statements so made; and if such proof is
not furnished to his satisfaction or the required facts are not
stated, the goods shall be deemed for the purposes of this
Act to have originated in, or as the case may be, to have
been exported from, such country as he may determine:
Provided that the Comptroller of Customs shall require
proof of the country in which goods originated in relation
to any duty under this Act in the case only of goods exported
from such countries as the Cabinet may direct in relation
to that duty.
(2) Where an order under this Act limits the descrip-
tion of goods in respect of which duty is chargeable under
this Act or the cases in which duty is so chargeable so that
the question whether any and if so what duty is chargeable
on the goods depends on other matters besides the country
in which the goods originated or from which they were
exported, the Comptroller of Customs may also require the
importer to state such facts as he may think necessary to
determine that question so far as regards those other mat-
ters and to furnish them in such form as he may require
with proof of any statement so made; and if such proof is
not furnished to his satisfaction or the required facts are not
stated, those facts shall be deemed for the purposes of duty
under this Act to be such as he may determine.
Ascertainment of 8. In relation to goods imported into Antigua and
export price.
Barbuda the export price from the country in which the goods
originated or from which they were exported shall be deter-
mined as follows-
(i) If the goods are imported under a contract of
sale which is a sale in the open market between
buyer and seller independent of each other and
the Cabinet is satisfied as to that fact, as to
the price on that sale and as to such other facts
as are material for this purpose, the export
price shall be the price on that sale subject to
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a deduction for the cost of insurance and
freight from the port or place of export in the
said country to the port or place of import,
and for any other costs, charges or expenses
incurred in respect of the goods after they left
the port or place of export, except so far as
any such costs, charges or expenses have to
be met separately by the purchaser.
(ii) If paragraph (i) does not apply, the Cabinet
shall determine the export price by reference
to such sale of the goods (or of any goods in
which the first-mentioned goods were
incorporated) as they may select with such
adjustments as may appear to them to be
proper.
9. The fair market price of any goods in a country Ascertainment of
fair market shall for the purposes of this Act be determined as follows- price.
(i) Subject to the next following paragraph, the
fair market price shall be taken to be the price
at which goods of the description in question
(that is to say, any identical or comparable
goods) are being sold in the ordinary course
of trade in the said country for consumption
or use there, but subject to any necessary
adjustments whether for differences in condi-
tions and terms of sale, for differences in tax-
ation or otherwise, which may be required for
the purpose of ensuring that the comparison
between the fair market price and the export
price is effectively a comparison between the
prices on two similar sales.
(ii) If it appears to the Cabinet that goods of that
description are not being sold in the said coun-
try, or not in such circumstances that the fair
market price can be determined in accordance
with paragraph (i), the fair market price shall
be determined by the Cabinet, by reference
to any price obtained for goods of that descrip-
tion when exported from the said country, with
adjustments made for the purpose mentioned
in paragraph (i) or, if the Cabinet think fit,
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by reference to the cost or estimated cost of
production of the goods the dumping of which
is in question, with such additions in respect
of selling cost and profit as may appear to the
Cabinet to be proper.
(iii) No account shall be taken under this section
of any application of restrictions or charges 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.
Construction of
references to
10. (1) Goods shall be regarded for the purposes of
country of this Act as having originated in a country-
origin, etc.
(a) if those goods were wholly produced in that
country; or
(b) if some stage in the production of the goods
was carried out in that country and the cost of carrying
out such stages, if any, in the production of the goods
as were carried out after those goods last left that country
(but before the import of the goods into Antigua and
Barbuda) was less than twenty-five per centum of the
cost of production of the goods as so imported; or
( 6 ) if some stage in the production of any com-
ponents or materials incorporated in the goods was
carried out in that country and the cost of carrying out
such stages in production as were carried out after those
components or materials last left that country to con-
vert those components or materials into the goods as
imported into Antigua and Barbuda was less than
twenty-five per centum of the cost of production of the
goods as so imported.
(2) Where the export price of any goods from the
country in which they originated is in question and some
stage in the production of the goods, or of any components
or materials incorporated in the goods, was carried out after
they last left that country, the deductions to be made by the
Cabinet in the price by reference to which the export price
is to be ascertained shall include a deduction for the cost
of carrying out any such stage in the production of the goods
and in the production of any components or materials
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incorporated in the goods; and the fair market price shall
be the fair market price of those goods or, as the case may
be, of those components or materials in the state in which
they left that country.
(3) Any reference in this Act to the country in which
goods originated shall be taken, in a case where there are
two or more countries which answer to that description, as
a reference to any of those countries.
1 . The Cabinet may by regulations prescribe for the Redations.
purposes of this Act-
(a ) the costs, charges and expenses to be taken into
account in ascertaining costs of production or the cost
of any stage in production;
(6) the manner in which cost of production is to
be ascertained in cases where different stages are carried
out by different persons;
(c) the manner in which the cost of different stages
or production is to be ascertained.
