Legislation – Finance Act 2026
Part 3Other existing taxes
Customs duties
110Dumping and subsidisation investigations
(1)
Schedule 4 to TCTA 2018 (dumping of goods or foreign subsidies causing injury to UK industry) is amended as follows.
(2)
In the italic heading before paragraph 9, after “investigation” insert “: request made to TRA”
.
(3)
In paragraph 9 (initiation of a dumping or a subsidisation investigation)—
(a)
in sub-paragraph (1)—
(i)
in the opening words, omit “only”;
(ii)
in paragraph (a), omit sub-paragraph (ii) and the “or” before it;
(b)
in sub-paragraph (2)—
(i)
in paragraph (a), omit “in the case of an application under sub-paragraph (1)(a)(i),”;
(ii)
omit paragraph (b).
(4)
“Initiation of a dumping or a subsidisation investigation: Secretary of State direction
9A
(1)
The Secretary of State may, in exceptional circumstances, direct the TRA to initiate a dumping or a subsidisation investigation in relation to goods if the Secretary of State is satisfied that—
(a)
there is sufficient evidence that—
(i)
the goods have been or are being dumped in the United Kingdom and the dumping has caused or is causing injury to a UK industry in those goods, or
(ii)
as the case may be, the goods have been or are being imported into the United Kingdom and are subsidised, and the importation of the subsidised goods has caused or is causing injury to a UK industry in those goods, and
(b)
it appears from that evidence that—
(i)
the volume of dumped goods (whether actual or potential), and the injury, is more than negligible, and the margin of dumping in relation to those goods is more than minimal, or
(ii)
as the case may be, the volume of subsidised goods (whether actual or potential), and the injury, is more than negligible, and the amount of the subsidy in relation to those goods is more than minimal.
(2)
Regulations may make provision about—
(a)
the giving of directions under sub-paragraph (1), including in particular provision about—
(i)
the form and content of directions;
(ii)
when directions are made for the purposes of sub-paragraph (1);
(iii)
the publication of directions;
(b)
(c)
how it is to be determined for those purposes whether those thresholds have been exceeded.
(3)
Before giving a direction under sub-paragraph (1), the Secretary of State must consult the TRA.
(4)
The TRA must comply with a direction given under sub-paragraph (1).
(5)
Where the Secretary of State gives a direction under sub-paragraph (1) in respect of a dumping investigation, the TRA must take the following steps in the order in which they are set out—
(a)
notify the governments of the relevant foreign countries or territories;
(b)
initiate the investigation;
(c)
publish notice that it has initiated the investigation (including notice of the goods which are the subject of the investigation);
(d)
notify the Secretary of State and interested parties (see paragraph 32(3)) accordingly.
(6)
Where the Secretary of State gives a direction under sub-paragraph (1) in respect of a subsidisation investigation, the TRA must take the following steps in the order in which they are set out—
(a)
invite the governments of the relevant foreign countries or territories to participate in consultations;
(b)
initiate the investigation;
(c)
publish notice that it has initiated the investigation (including notice of the goods which are the subject of the investigation);
(d)
notify the Secretary of State and interested parties accordingly.
(7)
(8)
(9)
In this paragraph “relevant foreign country or territory” means—
(a)
in the case of a direction to initiate a dumping investigation, the exporting foreign country or territory (within the meaning of paragraph 1(2)) of the alleged dumped goods;
(b)
in the case of a direction to initiate a subsidisation investigation, a foreign country or territory within whose territory is located a foreign authority which is alleged to have granted one or more of the subsidies in question.”
(5)
“(da)
the information which must or may be provided or made available by the Secretary of State to the TRA or others in connection with the giving of a direction to initiate a dumping or a subsidisation investigation;”.
(6)
In paragraph 17(8B) (TRA’s duty to recommend an anti-dumping amount or countervailing amount)—
(a)
for “The Secretary of State may by regulations” substitute “Regulations may”
;
(b)
after “specified circumstances, to” insert “give or”
.
(7)
In paragraph 18 (TRA’s recommendations about an anti-dumping amount or a countervailing amount)—
(a)
in sub-paragraph (6), omit paragraph (b) and the “or” before it;
(b)
“(6A)
Regulations may provide that a recommendation must be such that an anti-dumping amount or a countervailing amount applicable to goods does not exceed a specified amount that is lower than the amount referred to in sub-paragraph (6)(a).”;
(c)
in sub-paragraph (7) omit the words from “for the purposes of” to the end and insert “about how an amount specified in regulations under sub-paragraph (6A) is to be determined by the TRA”
.