G/ADP/N/1/GBR/1/Suppl.18  
G/SCM/N/1/GBR/1/Suppl.17  
20 September  2023 
(23-6281) Page: 1/5 
Committee on Anti -Dumping Practices  
Committee on Subsidies and Countervailing Measures  Original:  English  
 
  
NOTIFICATION OF LAWS AND REGULATIONS UNDER  
ARTIC LES 18.5 AND 32.6 OF THE AGREEMENTS  
UNITED KINGDOM  
Supplement  
The following communication, dated and received on 19 September  2023, is being circulated at the 
request of the delegation of the United Kingdom.  
 
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INTRODUCTION  
In accordance with the obligations under Article 18.5 of the Agreement on the Implementation of 
Article VI of the GATT 1994 and Article 32.6 of the Agreement on Subsidies and Countervailing 
Measures, to notify laws, regulations and administrative procedures to the Committee on 
Anti-Dumping Practices and the Committee on Subsidies and Countervailing Measures, respectively, 
the United Kingdom hereby notifies the following regulation s, which amend The Trade Remedies 
(Dumping and Subsidisation) (EU Exit) Regulations 2019  ('the Dumping and Subsidisation 
Regulations '), as notified in document G/ADP/N/1/GBR/1/Suppl.2; G/SCM/N/1/GBR/1/Suppl.2 , and 
subsequently amended . A consolidated version of the 2019 regulations will be available at: 
https://www.legislation.gov.uk/uksi/2019/450/contents . 
The amending regulations notified herein, and available at 
https://www.legislation.gov.uk/uksi/2023/955/contents/made , allow exemptions to anti -dumping 
and countervailing measures to be backdated . They also provide for the reimbursement of duties 
paid by businesses in certain circumstances and  make businesses liable for duties if collec tion of 
those duties is suspended during an exemption review, but an exemption is not ultimately granted.  
  G/ADP/N/1/GBR/1/Suppl.18 • G/SCM/N/1/GBR/1/Suppl.17  
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  STATUTORY INSTRUMENTS  
2023 NO. 955 
CUSTOMS  
TRADE  
THE TRADE REMEDIES (DUMPING AND SUBSIDISATION)  
(AMENDMENT) ( NO. 2) REGULATIONS 2023  
Made             30th August  2023 
Laid before the House of Common s        4th September  2023 
Coming into forc e           25th September  2023 
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 13 
and 32(7) and (8) of, and para graph 21(4)(e) of Schedule 4 to, the Taxation (Cross -border Trade) 
Act 20181 and paragraph 16 of Schedule 19 to the Finance ( No. 2) Act 2023 .2 
In accordance with section 32(12) of the Taxation (Cross -border Trade) Act 2018, the Secretary of 
State has consulted the Trade Remedies Authority.3 
Citation, commencement and extent  
1. (1) These Regulations may be cited as the Trade Remedies (Dumping and Subsidisation) 
(Amendment) ( No. 2) Regulations 2023.  
(2) These Regulations come into force on 25th Septembe r 2023. 
(3) These Regulations extend to England and Wales, Scotland and Northern Ireland.  
Amendment of the Trade Remedies (Dumping and Subsidisation) (EU Exit) 
Regulations  2019/450  
2. The Trade Remedies  (Dumping and Subsidisation) (EU Exit) Regulations 20194 are amended in 
accordance with regulations 3 to 7.  
Amendment of regulation 96D (Transition of EU exemption after replacement of EU trade 
duty)  
3. In regulation  96D— 
(a) in sub -paragraph  (2)(a), for "day after the day on which it was made ", substitute  "replacement 
of EU trade duty "5; 
 
1 2018 c. 22 . Section 13 paragraph and 21(4)(e) of Schedule 4 were inserted by section 316 of, and 
Schedules 19 to, the Finance (No . 2) Act 2023 (c. 30) . 
2 2023 c. 30 . 
3 The Trade Remedies Authority was established by the Trade  Act 2021 (c. 10) . 
4 S.I. 2019/450 ; relevant amending instruments are  S.I. 2019/1076 , 2021/942 , 2022/414 . 
5 The term “replacement of EU duty” is defined in regulation 94 Trade Remedies (D umping and 
Subsidisation) (EU Exit) Regulations 2019. By virtue of paragraph 1 of Schedule 7 of the Taxation (Cross -
border Trade) Act 2018, regulation 4 of the Finance Act 2016, Section 126 (Appointed Day), the Taxation 
(Cross -border Trade) Act 2018 (Appoi nted Day No. 8, Transition and Saving Provisions) and the Taxation 
(Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020 ( S.I. 2020/1 642 (c. 49) ), 
and section 39 European Union (Withdrawal Agreement)  Act 2020 (c. 1) , it is the  31 December 2020 at 
11.00  p.m. (IP completion day).  G/ADP/N/1/GBR/1/Suppl.18 • G/SCM/N/1/GBR/1/Suppl.17  
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  (b) after paragraph  (2), insert — 
 "(2A) (a) This paragraph  applies where — 
 (i) the Secretary of State has granted a person an exemption under paragraph (1) ; and 
 (ii) the public notice granting the exemption provides for it to take effect the day after the day 
on which it is made (or a later date).  
 (2B) (a) The Secretary  of State may by public notice — 
 (i) vary the notice referred to in paragraph 2A (ii) to provide for the exemption to take effect 
on an earlier date (but such a date may not be before replacement of EU trade duty) ; and 
 (ii) provide that the person whose goods are exempted from the application of the UK trade 
remedies measure is entitled to  a repayment of the amount paid towards the sums that were 
applicable in relation to their goods on and after the date the exemption takes effect. ". 
Amendment of regulation 96G (TRA recommendation on exemption to a UK trade 
remedies measure)  
4.—(1) In regu lation 96G(5) — 
(a) the words from "reinstate " become sub -paragraph (a);  
(b) for "after the day the day that the public notice is made ", substitute  "on which the application of 
the UK trade remedies measure to the relevant review applicant 's goods was suspended ; and"; 
(c) at the end of sub -paragraph (a) insert — 
 "(b) provide that the review applicant is liable to pay the amount that they would have been 
liable to pay if the review had not taken place ". 
(2) After paragraph  (5) insert — 
 "(5A) Paragraph 5 applies to applications made under regulation 96E(2)(a) after the entry into 
force of the Trade Remedies  (Dumping and Subsidisation) ( No. 2) Regulations 2023. ". 
Amendment of regulation 96H (Acceptance of rejection by the Secretary of State of the 
TRA's recommendation to grant an exemption to a UK trade remedies measure)  
5. In regulation 96H — 
(a) in paragraph (4) — 
(i) the words from "apply " become sub -paragraph (a) ; 
(ii) for "after the day that the public notice is made ", substitute  "on which the application of the UK 
trade remedies measure to the review applicant 's goods was suspended ; and"; 
(iii) after sub -paragraph (a) insert — 
 "(b) provide that the review applicant is liable to pay the amount that they would have been 
liable to pay if the review had not taken place "; 
(b) after paragraph (5), insert — 
 "(6) This paragraph  applies when — G/ADP/N/1/GBR/1/Suppl.18 • G/SCM/N/1/GBR/1/Suppl.17  
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   (a) the application  of a UK trade remedies measure was not suspended in a ccordance with 
regulation 96F(3) ; and 
 (b) the review  applicant submitted their application under 96E(2)(a) after the entry into force 
of the Trade Remedies (Dumping and Subsidisation) ( No. 2) Regulations 2023.  
 (7) Where paragraph  (6) applies — 
 (a) the Secretary  of State may, by public notice, provide that — 
 (i) the exemption  takes effect from the date on which the review applicant applied for a UK 
trade remedies measure exemption review ; and 
 (ii) the review  applicant is entitled to repayment of the amount they paid towards the sums 
that were applicable in relation to their goods on and after the date on which they applied for 
a UK trade remedies measure exemption review.  
 (b)The public  notice must contain the information set out i n paragraph 3A of Schedule 3.  
 (8) (a) This paragraph  applies where — 
 (i) the Secretary  of State  rejects a recommendation by the TRA under regulation 96H(1);  
 (ii) the review applicant submitted their application under regulation 96E (2)(a) after the entry  
into force of the Trade  Remedies  (Dumping and Subsidisation) ( No. 2) Regulations 2023;  
 (iii) the review  applicant appeals to the Upper Tribunal for a review of the Secretary of State 's 
determination in accordance with regulation 17(1) of the Trade Remedies (Reconsideration 
and Appeals) Regulations 20196; 
 (iv) the application  of the UK trade remedies measu re to the review applicant 's goods 
continues pending the outcome of the appeal;  
 (v) the Upper Tribunal  sets aside the determination and refers the latter back to the Secretary 
of State with a direction to reconsider the determination ; and 
 (vi) the Secret ary of State reconsiders their determination and accepts the TRA 's 
recommendation.  
 (b) The Secretary  of State may, by public notice, provide that — 
 (i) the exemption  takes effect from the date on which the review applicant applied for a UK 
trade remedies measure exemption review ; and 
 (ii) the review  applicant is entitled to a repayment of the amount they paid towards the sums 
that were applicable in relation to their goods on and after the date on which they applied for 
a UK trade remedies measure exempti on review.  
 (c) The public  notice must contain the information set out in paragraph 3A of Schedule 3 ". 
Amendment of regulation 96I (Treatment of public notices made under regulations 96F to 
96H)  
6. In regulation  96I, for the words "or (5) " substitute  ", (5), (7)(a) or (8)(b) ". 
 
6 S.I. 2019/910 . G/ADP/N/1/GBR/1/Suppl.18 • G/SCM/N/1/GBR/1/Suppl.17  
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  Amendment of paragraph 3A of Schedule 3  
7. In paragraph 3A of Schedule 3, for "and (5) " substitute  ", (5), (7)(a) and (8)(b) ". 
Signed by the authority of the Secretary of State for Business and Trade  
Kevin Hollinrake  
Parliamentary Under  Secretary of State  
Department for Business  and Trade  
30th August  2023 
 
 
EXPLANATORY  NOTE  
(This note is not part of the Regulations ) 
These Regulations amend Part 12 of the Trade Remedies (Dumping and Subsidisation) (EU Exit) 
Regulations  2019 ( S.I. 2019/450  as amended) ( "the Dumping and Subsidisation Regulations "). The 
Dumping and Subsidisation Regulations imple ment part of the United Kingdom trade remedies 
system.  
Regulation 3 amends regulation 96D of the Dumping and Subsidisation Regulations . The 
amendments give the Secretary of State the retrospective power to provide that a transitioned EU 
exemption takes eff ect from 11pm on 31st December  2020 or a later date, and to provide that the 
person whose goods are exempted from the application of the UK trade remedies measure is entitled 
to a repayment.  
Regulations 4 to 7 amend regulations 96G and 96H of the Dumping a nd Subsidisation Regulations 
in relation to UK trade remedies exemption reviews and make consequential amendments . At the 
end of a trade remedies measure exemption review, the Secretary of State has the power to reinstate 
a suspended trade remedies measure  from the date that a person applied for a trade remedies 
exemption review . The review applicant will be liable to pay the amount of duty that they would 
have been liable to pay during the period of the suspension, had the suspension not been in place . 
Where the Secretary of State grants an exemption and the application of a measure was not 
suspended during the trade remedies exemption review and any appeal, the Secretary of State has 
the power to give effect to the exemption from the date that a person app lied for a trade remedies 
exemption review . The review applicant will be entitled to a repayment of the amount paid in relation 
to the exempted goods.  These amendments apply to applications made after these Regulations 
come into force.  
Any public notice referred to in these Regulations will be available to view online 
at https://www.gov.uk/government/collections/trade -remedies -notices  and in hard copy at the 
Department for Business and Trade, Old Admiralty Building, Admiralty Place, London, SW1A 2DY.  
An impact assessment has not been produced for this instrument as no, or no significant, impact on 
the private, volunt ary or public sector is foreseen.  
A copy of the Explanatory Memorandum is published alongside this instrument 
at http://www.legislation.gov.uk/ . Hard copies of the Explanatory Memorandum are available at the 
Stationary Office.  
 
 
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