Anti-Dumping and Countervailing Duties Act 2018 · As enacted · Part I · Anti-Dumping Duties
49. Refund of duties paid in excess of the dumping margin
Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk
Official translationFrom Department of Government Printing, unchanged
An importer shall be granted a refund of the duties collected by the Director-General of Customs, where the Director-General determines that the dumping margin, on the basis of which duties were paid, has been eliminated or reduced to a level which is below the level of the duty in force.
The importer shall submit an application to the
Director-General for the refund of anti-dumping duties collected within any period of six months, within a period of two months of the end of that period. The application shall contain information on the amount of refund of anti-dumping duties claimed for the period, and all customs documentation relating to the calculation and payment of such amount. It shall also include evidence of normal value and export prices to Sri Lanka, for the exporter or the producer to which the duty applies.
In any case where the importer is not associated with the producer or exporter and the information referred to in subsection (2) is not immediately available, or where the producer or the exporter is unwilling to release it to the importer, the application shall contain a statement from the producer or exporter that the dumping margin has been reduced or eliminated, and that the relevant supporting evidence shall be directly provided to the Director-General.
Where such evidence is not forthcoming from the exporter or producer within a reasonable period of time, the application shall be rejected.
In investigating an application for a refund, the
Director-General shall apply the relevant provisions of this
Act relating to the conduct of an investigation, to his determination. In particular when determining whether and
Anti-Dumping and Countervailing Duties to what extent a refund should be made when the export price is contracted on the basis of the price at which the imported products are first resold to an independent buyer due to the absence of export price, or because it appears that the export price is unreliable in terms of subsection (2) of section 9, the Director-General shall take account of any change in normal value, any change of costs incurred between importation and resale, and any movement in the resale price which is duly reflected in subsequent selling prices, and shall calculate the export price with no deduction for the amount of anti-dumping duties paid, when satisfactory evidence of the above is provided.
The Director-General shall provide the importer making the request, with a detailed explanation of the reasons for the determination concerning the request for refund.
Refunds of duties shall generally take place within a period of twelve months and in no case more than a period of eighteen months after the date on which an application for a refund was made. Any refund authorized, shall be made by the Director-General of Customs within a period of three months of the determination to grant a refund. The observance of the time-limits mentioned in this subsection may not be possible where the determination to apply the duties in question is subject to a judicial review proceeding.
Notwithstanding the provisions of this section, the time limits referred to herein, may not be strictly adhered to where as a result of the subject matter being judicially reviewed, such adherence is not possible.