Anti-Dumping and Countervailing Duties Act 2018 · As enacted · Part I · Anti-Dumping Duties
60. Circumvention of anti-dumping duty
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
Where an article subject to anti-dumping duty is imported into Sri Lanka from any country including the country of origin or country of export notified for the purposes of levy of anti-dumping duty, in an unassembled, unfinished or incomplete form and is assembled, finished or completed in Sri Lanka or in such country, such assembly, finishing or completion shall be considered to circumvent the anti-dumping duty in force if, -
the operation started or increased after, or just prior to, the anti-dumping investigations and the parts and components are imported from the country of origin or country of export notified for purposes of levy of anti-dumping duty; and
the value consequent to assembly, finishing or completion operation is less than thirty-five per centum of the cost of assembled, finished or completed article.
Where an article subject to anti-dumping duty is imported into Sri Lanka from country of origin or country of export notified for the levy of anti-dumping duty after being subjected to any process involving alteration of the description, name or composition of an article, such alteration shall be considered to circumvent the anti-dumping duty in force, if the alteration of the description, name or composition of the article subject to anti-dumping duty results in the article being altered in form or appearance even in minor forms regardless of the variation of tariff classification, if any.
Where an article subject to anti-dumping duty is imported into Sri Lanka through exporters or producers or country not subject to anti-dumping duty, such exports shall be considered to circumvent the anti-dumping duty in force, if the exporters or producers notified for the levy of anti-dumping duty change their trade practice, pattern of trade or channels of sales of the article in order to have their products exported to Sri Lanka through exporters or producers or country not subject to anti-dumping duty.
Anti-Dumping and Countervailing Duties