Imposition of Duties (Dumping and Subsidies) Act, 1968
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Import levy on goods previously imported. |
20.—(1) Whenever the Government are satisfied in relation to the dumping of goods of any kind on which a provisional duty is chargeable— | |
(a) that it is necessary to impose a levy under this section in order to prevent a recurrence of such dumping and that the dumping caused material injury to an industry in the State, was on a substantial scale and occurred for a relatively short period of time, and | ||
(b) (i) that on a previous occasion there was dumping of goods of that kind which caused material injury to an industry, or | ||
(ii) that the person who imported the goods knew, or ought reasonably to have known, that the person who exported the goods exported goods on other occasions for the purpose of dumping them and that the dumping was of a kind which, if it occurred in the State, would cause material injury to an industry in the State, | ||
the Government may by order impose on such goods as may be specified in the order imported during the period (or such part or parts thereof as may be specified in the order) of ninety days ending immediately before the day on which the provisional duty was imposed a levy of such amount not exceeding the margin of dumping in relation to the goods as may be specified in the order. | ||
(2) A levy imposed under this subsection on any goods shall be paid to the Minister by the person who, if a duty were chargeable on the goods, would be liable to pay the duty to the Revenue Commissioners and shall be recoverable from that person by the Minister as a simple contract debt in any court of competent jurisdiction. | ||
(3) The time of importation of goods shall, for the purposes of this section, be the time of the passing, under the Customs Consolidation Act, 1876 , of the entry, under that Act, of the goods for home use. | ||
(4) A levy shall not be imposed under this section on goods imported before the passing of this Act. | ||
(5) Any levy paid to the Minister under this section shall be paid into or disposed of for the benefit of the Exchequer in accordance with the directions of the Minister for Finance. |