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Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter VI : Anti-Dumping, Countervailing and Safeguard Duties

57A. Imposition of provisional payment

 

(1) Whenever the International Trade Administration Commission publishes a notice in the Gazette to the effect that it is investigating the imposition of an anti-dumping, countervailing or safeguard duty on goods imported from a supplier or originating in a territory specified in that notice, the Commissioner shall, in accordance with any request by the said Commission, by notice in the Gazette impose a provisional payment in respect of those goods for such period and for such amount as the Commission may specify in such request.

 

(2) The Commissioner shall, in accordance with any request by the said Commission, by further notice in the Gazette extend the period for which the provisional payment mentioned in subsection (1) is imposed or withdraw or reduce it with or without retrospective effect and to such extent as may be specified in the request.

 

(3) Such provisional payment shall be paid on goods subject thereto, at the time of entry for home consumption thereof, as security for any anti-dumping, countervailing or safeguard duty which may be retrospectively imposed on such goods under section 56, 56A or 57 and may be set off against the amount of the retrospective anti-dumping, countervailing or safeguard duty payable.

 

(4) If no anti-dumping, countervailing or safeguard duty is imposed before expiry of the period for which a provisional payment in relation to the goods concerned has been imposed, the amount of such payment shall be refunded.

 

(5) If the amount of any such provisional payment on the said goods—
(a) exceeds the amount of any anti-dumping, countervailing or safeguard duty retrospectively imposed on such goods under section 56, 56A or 57, the amount of the difference shall be refunded; or
(b) is less than the amount of the anti-dumping, countervailing or safeguard duty so imposed, the amount of the difference shall not be collected.