CUSTOMS (DUMPING AND SUBSIDIES) ACT 1959

References to—

This Ordinance shall be construed as one with the Customs Ordinance, 1952, and, subject to the foregoing provisions of this section, section 2 of the Customs Ordinance, 1952, shall apply for the interpretation of this Ordinance as it applies for the interpretation of the Customs Ordinance, 1952.

if the Comptroller is satisfied—

that the goods are imported under a contract of sale which is a sale in the open market between a buyer and seller independent of each other; and

any other costs, charges or expenses incurred in respect of the goods after they left the port or place of export, except in so far as any such costs, charges or expenses have to be met separately by the purchaser; or

in any other case, the export price shall be determined by the Comptroller by reference to a sale of such goods (or of any goods in which such first-mentioned goods were incorporated) in the open market between a buyer and seller independent of each other.

subject to the provisions of paragraph (b) of this section, the price at which goods of the description in question (that is to say, any identical or comparable goods) are being sold in the ordinary course of trade in such country for consumption or use there, but subject to any necessary adjustments, whether for differences in conditions and terms of sale, for differences in taxation, or otherwise, which may be required for the purpose of ensuring that the comparison between the fair market price and the export price is effectively a comparison between the prices on two similar sales; or

if it appears to the Comptroller that goods of that description are not being sold in such country, or not being sold in such circumstances that the fair market price can be determined in accordance with paragraph (a), the fair market price shall be determined by the Comptroller by reference to any price obtained for goods of that description when exported from such country, with adjustments made for the purpose mentioned in paragraph (a) or, if the Comptroller thinks fit, by reference to the cost or estimated cost of production of the goods the dumping of which is in question, with such additions in respect of selling cost and profit as may appear to the Comptroller to be proper:

Provided that no account shall be taken under this section of any application of restrictions or charges on the export of materials from any country so as to favour producers in that country who use those materials in goods produced by them.

if those goods were wholly produced in such country; or

if some stage in the production of the goods was carried out in such country and the cost of carrying out such stages, if any, in the production of the goods as were carried out after those goods last left such country (but before the import of the goods into the Federation) was less than twenty-five per centum of the cost of production of the goods as so imported; or

if some stage in the production of any components or materials incorporated in the goods was carried out in such country and the cost of carrying out such stages in production as were carried out after those components or materials last left that country to convert those components or materials into the goods as imported into the Federation was less than twenty-five per centum of the cost of production of the goods as so imported:

Provided that where—

the export price of any goods from the country in which they originated is in question, and

some stage in the production of the goods, or of any components or materials incorporated in the goods, was carried out after they last left that country, the deductions to be made by the Comptroller in the price by reference to which the export price is to be ascertained shall include a deduction for the cost of carrying out any such stage in the production of the goods and in the production of any components or materials incorporated in the goods; and the fair market price shall be the fair market price of those goods or, as the case may be, of those components or materials, in the state in which they left that country.

if the export

if the export price from the country in which the goods originated is less than the fair market price of the goods in that country; or

in a case where the country from which the goods were exported to the Federation is different from the country in which they originated—

if the export price from the country in which the goods originated is less than the fair market price of those goods in that country, or (ii) if the export price from the country in which the goods originated is less than the fair market price of those goods in that country, or

cause or threaten material injury to an established industry in the Federation; or

Where, on receiving any representations under subsection (1), the Yang di-Pertuan Agong is satisfied that—

Any order made under this section shall, at the next meeting of the House of Representatives, be laid on the table of such House and shall, at the expiration of ten days from being so laid, or of such extended period as the House of Representatives may by resolution direct, cease to have effect if and in so far as it is not confirmed by a resolution passed by the House of Representatives within the said ten days or, if such period has been extended, within such extended period.

Where an order ceases to have effect in whole or in part as provided by sub-section (3), then any duty levied in pursuance of such order or, as the case may be, of such part thereof as ceases to have effect, shall be repayable in accordance with the provisions of the Customs Ordinance, 1952.

the rate of the duty imposed thereby.

An order made under section 7 may prescribe such provisions with respect to the goods chargeable with duty and to the cases in which duty is chargeable thereunder as may appear to the Yang di-Pertuan Agong necessary for the purposes of this Ordinance and in particular, and without prejudice to the generality of the foregoing, may prescribe provisions—

Where this section applies in relation to any duty the importer of any goods in respect of which an order has been made under section 7 may apply to the Minister for relief from duty on such goods.

If on any application under this section the Minister is satisfied that the export price of the goods, with the amount of the duty added thereto, exceeds the fair market price of identical or comparable goods, he may in his discretion remit or repay the amount of the excess duty; and the Comptroller shall on the direction of the Minister remit or repay the duty up to the amount of such excess.

An application under this section in respect of any goods shall be made within six months of the payment of duty on such goods.

In making any application under this section the importer shall furnish the Minister with such information and evidence as the Minister may require from him for ascertaining the export price or fair market price.

The foregoing provisions of this section shall have effect in relation to a duty imposed by an order under section 7 (being an order made to afford protection against the giving of a subsidy) as if references to the fair market price in a country were references to the export price from that country increased by such amount (if any) as may be necessary to offset the effect of the giving of the subsidy.

Where an order made under section 7 limits the class or description of goods in respect of which duty is chargeable under this Ordinance, or the cases in which duty is so chargeable, so that the question whether any, and if so, what duty is chargeable on the goods depends on other matters besides the country in which the goods originated or from which they were exported, the Comptroller may require the importer to state such facts as he may think necessary to determine that question so far as regards those other matters, and to furnish him in such form as he may require with proof of any statements so made; and if such proof is not furnished to the satisfaction of the Comptroller or the required facts are not stated, those facts shall be deemed for the purposes of duty under this Ordinance to be such as the Comptroller may determine.

prescribing the costs, charges and expenses to be taken into account in ascertaining costs of production or the cost of any stage in production; (b) prescribing the manner

prescribing the manner in which cost of production is to be ascertained in cases where different stages are carried out by different persons;

prescribing the manner in which the cost of different stages of production is to be carried out;

generally for the purpose of carrying this Ordinance into effect.

No.16 OF 1959

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