Commonwealth Consolidated Acts(1) This section does not apply to goods that are New Zealand originating goods under Division 1E of Part VIII of the Customs Act 1901 .
(2) There is imposed, and there must be collected and paid, on goods:
(a) to which this section applies by virtue of a notice under subsection 269TH(1) or (2) of the Customs Act; and
(b) in relation to which the amount of the export price is less than the amount of the normal value;
a special duty of Customs, to be known as third country dumping duty, calculated in accordance with subsection (6).
(3) Pending final assessment of the third country dumping duty payable on goods the subject of a notice under subsection 269TH(1) or (2) of the Customs Act, an interim third country dumping duty is payable on those goods.
(4) Subject to subsection (5), the interim third country dumping duty payable on goods the subject of a notice under subsection 269TH(1) or (2) of the Customs Act is an amount equal to the sum of:
(a) the difference between the export price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice and the normal value of goods of that kind as so ascertained, or last so ascertained; and
(b) if the export price of those particular goods is lower than the export price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the notice--the amount by which the latter export price exceeds the former.
(5) The Minister must, by signed notice, direct that the element of interim third country dumping duty referred to in paragraph (4)(a) in respect of particular goods be ascertained:
(a) as a proportion of the export price of those particular goods or of the export price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the dumping duty notice, whichever is the greater; or
(b) by reference to a measure of the quantity of those particular goods; or
(c) by reference to a combination of a proportion of the kind referred to in paragraph (a) and a measure of the quantity of those particular goods;
and the notice has effect accordingly.
(5A) The Minister must, in exercising his or her powers under subsection (5) in respect of particular goods the subject of a dumping duty notice under subsection 269TH(1) or (2) of the Customs Act, if the non‑injurious price of goods of that kind as ascertained or last ascertained by the Minister for the purposes of the notice is less than the normal value of goods of that kind as so ascertained, or last so ascertained, have regard to the desirability of fixing a lesser amount of duty such that the sum of:
(a) the export price of goods of that kind as so ascertained or last so ascertained; and
(b) that lesser duty;
does not exceed that non‑injurious price.
(5B) If the Minister signs a notice under subsection (5), the Minister must cause a copy of that notice to be published in the Gazette unless, in the opinion of the Minister, the publication of that notice would adversely affect the business or commercial interests of any person.
(5C) A notice under subsection (5) applies to goods entered for home consumption on or after a day specified in the notice, which may be earlier than the day of publication of the notice but may not be a day on which an earlier notice under that subsection applied to the goods.
(6) The third country dumping duty payable on goods the subject of a notice under subsection 269TH(1) or (2) of the Customs Act is an amount equal to:
(a) unless paragraph (b) applies--the difference between the amounts that the Minister ascertains to be the export price and the normal value of those particular goods; or
(b) if, in a notice under subsection (5), the Minister determines that the whole or a part of the interim third country dumping duty payable on those particular goods is to be ascertained by reference to the non‑injurious price of goods of that kind as ascertained, or last ascertained, by the Minister for the purpose of the first‑mentioned notice--the difference between:
(i) the amount that the Minister ascertains to be the export price of those particular goods; and
(ii) the lower of the amount that the Minister ascertains to be the normal value of those particular goods and that non‑injurious price.
(7) The Minister may, by notice in writing, exempt goods from interim third country dumping duty and third country dumping duty if he or she is satisfied:
(a) that like or directly competitive goods are not offered or sold in Australia to all purchasers on equal terms under like conditions having regard to the custom and usage of trade; or
(c) that the goods, being articles of merchandise, are for use as samples for the sale of similar goods.
(8) Where the Minister exempts goods from the interim third country dumping duty and third country dumping duty under subsection (7) by reason of his or her being satisfied as to a matter specified under paragraph (7)(a), the instrument of exemption shall be published in the Gazette .
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