G/ADP/N/1/NZL/2/Suppl.4  
G/SCM/N/1/NZL/2/Suppl.4  
 
8 February 2013  
(13-0686)  Page: 1/2  
Committee on Anti-Dumping Practices 
Committee on Subsidies and Countervailing Measures  Original: English  
 
 NOTIFICATION OF LAWS AND REGULATIONS UNDER  
ARTICLES 18.5 AND 32.6 OF THE AGREEMENT 
NEW ZEALAND  
Supplement 
 The following communication, dated 7 February 2013, is being circulated at the request of the 
Delegation of New Zealand.  
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In December 2012 the New Zealand parliament passed the Dumping and Countervailing 
Duties Amendment Act 2012  which resulted in amendments to the Dumping and Countervailing 
Duties Act 1988 (the principal Act). The amendments provide for importers to apply for a refund of anti-dumping duty paid in excess of the margin of  dumping, set out the process to be followed and 
the evidence that must be provided to support su ch an application, require that the Ministry of 
Business, Innovation and Employment provide a report to the Minister of Commerce on the 
application and allow the Minister of Commerce to  approve the refund of any excess anti-dumping 
duty paid by an importer. 
 
Specifically, the amendments by the Act to the principal Act are that a new section 14A is 
inserted which provides as follows: 
 
14A  Refund of excess anti-dumping duty paid 
(1)  An importer may apply to the Minister for a refund of excess anti-dumping duty paid 
in respect of goods imported during an importation period. 
 (2)  Excess anti-dumping duty is paid if the total amount of anti-dumping duty in respect 
of all goods imported during the importation period exceeds the difference between: 
 
(a) the export prices of those imported goods; and 
(b) the normal values of those imported goods. 
(3)  An application for a refund under subsection (1) must: 
 
(a) be made no later than 6 months after the end of the importation period; and 
 
(b) be addressed to the Secretary; and  (c) be in the form (if any) required by the Secretary; and 
 
(d) be accompanied by the documentary evidence specified in subsection (4); and  
(e) state the total amount of refund of excess anti-dumping duty sought for the 
importation period. G/ADP/N/1/NZL/2/Suppl.4 • G/SCM/N/1/NZL/2/Suppl.4 
 
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  (4)  An application for a refund must be accompanied by documentary evidence of the 
following matters in respect of each importation of the goods into New Zealand during the importation period: 
 
(a) the date of importation; and 
 (b) the amount of anti-dumping duty paid in respect of the goods; and 
 
(c) the export price of the goods; and  (d) the normal value of the goods. 
 
(5)  After receiving an application, the Secretary may require the applicant to provide any 
further information relating to the application that the Secretary considers necessary. 
 
(6)  As soon as practicable after receiving an application and any further information 
required under subsection (5), the Secretary must provide a report to the Minister. 
 
(7)  If the Minister, after considering the application and Secretary's report, is satisfied 
that excess anti-dumping duty has been pa id by the applicant in respect of goods 
imported during the importation period, the Minister may require Customs to refund 
that excess anti-dumping duty. 
 (8)  In this section, importation period  means a period of 6 months that: 
 
(a) commences on 1 April and ends on 30 September in the same year; or  
(b) commences on 1 October and ends on 31 March the following year. 
 Purpose of Amendments 
This amendment puts in place a new statutory regime for assessing and paying refunds of 
anti-dumping duty paid in excess of the margin of  dumping as required under Article 9.3.2 of the 
Anti-Dumping Agreement. The assessment and pa yment of such refunds previously relied on 
Ministerial and Cabinet directives under other legislation governing the use of public financial 
resources.  
 
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