Guidance

New exporter reviews

Updated 12 April 2024

This guide covers:

This guide covers:

• key terms of a new exporter review
• when we will initiate a new exporter review
• the possible outcomes of a new exporter review
• how we will determine the duty amount to apply to a new exporter.

Primary legislation in the Taxation (Cross-border Trade) Act 2018 (the Taxation Act)

Schedule 4 of the Taxation Act covers reviews of the application of an anti-dumping or countervailing amount.

Secondary legislation in the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (the D&S Regs)

Part 7 contains regulations covering the initiation and conduct of a new exporter review, particularly regulations 67, 68 and 71.

World Trade Organisation (WTO) – relevant guidance

• Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 (Anti-Dumping Agreement or ADA), particularly Article 9
• Agreement on Subsidies and Countervailing Measures, particularly Article 19.

Key terms of a new exporter review

A new exporter is an overseas exporter that has started (or will soon start) to export a good into the UK which is subject to an existing anti-dumping or countervailing measure. A new exporter review provides overseas exporters who meet the criteria of a new exporter to request an individual duty rate to be established for goods subject to anti-dumping or countervailing measures.

An exporter will be considered ‘new’ if:

• they did not export the good(s) into the UK during the period of investigation used to establish the anti-dumping or countervailing amount; and
• they are not related to any other exporters that are subject to the anti-dumping or countervailing amount or that exported the good(s) to the UK during the period of investigation

Where the measure is a transitioned measure, exporters will only be considered new if neither they nor any related exporter, exported the good(s) into the EU during the period of investigation. If the TRA has already carried out a transition review of the transitioned measure then we will look to whether the exporters exported to the UK during the transition review period of investigation. For clarification on definitions relating to a measure that was transitioned when the UK left the EU customs union, please contact our Pre-Application Office at contact@traderemedies.gov.uk.

Period of Investigation

The period of investigation is a specific time period for which industry data is collected and analysed in order to assess whether the anti-dumping or countervailing duties should be applied, and if so, the level of that duty. This is normally the 12-month period before the date of initiation of a dumping or subsidy investigation, or review investigation. Further guidance on the period of investigation can be found in our guidance on how we carry out investigations.

Goods subject to review

The good(s) subject to review refers to the good or goods that the new exporter is exporting to the UK, which are already subject to an anti-dumping or countervailing amount established in a previous investigation.

Initiating a new exporter review

We will initiate a new exporter review when:

• we have received a review application from or on behalf of a new exporter
• we are satisfied that the application contains sufficient information to substantiate the need for a review

Content of a review application

An application for a new exporter review must include the following:

• evidence that the review applicant is not related to any overseas exporter:
  • who is subject to an anti-dumping or countervailing amount in respect of the dumped goods or subsidised imports; and
  • who exported the dumped goods or subsidised imports to the UK during the period of investigation used to establish the anti-dumping or countervailing amount
• evidence that the review applicant did not export the goods subject to review to the UK during the period of investigation
• evidence that the review applicant:
  • is currently exporting the goods subject to review to the UK; or
  • has a contractual obligation to export a significant quantity of the goods subject to review to the UK

Application assessment

Once we have received an application for a new exporter review, we will assess whether it meets the requirements to initiate a review.

We may reject a review application if:

• the application does not contain sufficient evidence to substantiate the need for a new exporter review
• the application relates to a change in circumstances that is not of a lasting nature
• the application contains information which could have been provided in the original investigation or a subsequent review
• the application is not made via the Trade Remedies Service
• we have conducted a previous new exporter review or rejected a previous new exporter review application relating to the same anti-dumping or countervailing measures and:
  • the application relates to matters which are like those set out in the previous new exporter review or new exporter review application, and
  • there is no change of circumstances since the termination of the previous new exporter review or rejection of the previous new exporter review application.

In all cases, if we decide to reject a new exporter review application, we will notify the applicant via the Trade Remedies Service.

Initiating a new exporter review

Where an application for a new exporter review meets the requirements, we will accept it and initiate the review. For reviews relating to dumping or subsidy investigations, we will:

• publish a notice of the decision to initiate a review
• notify interested parties

For reviews relating to dumping investigations, we will issue a public notice to suspend the collection of any anti-dumping amount for the review applicant’s goods, pending the outcome of the new exporter review. We will notify the government of the exporting country or territory prior to, and shortly after, the initiation of the review.

For reviews relating to subsidy investigations, there will be no suspension of the duty. We will notify the government of the exporting country or territory prior to, and shortly after, the initiation of the review.

We aim to make a determination following new exporter reviews no later than 9 months after initiation.

If we receive an application for a new exporter review on a measure that was transitioned when the UK left the EU customs union but for which we have not yet carried out a transition review, we will consider whether it would be appropriate to undertake the transition review at the same time as the new exporter review.

Outcomes of a new exporter review

Based on the information provided by the applicant and through our own data-gathering and analysis, we will determine whether the applicant meets the criteria for being a new exporter.

Applicant is determined not to be a new exporter

This means there will be no change to the anti-dumping or countervailing amount applied to the applicant’s exports. In this case, we will:

• terminate the review
• publish a notice of termination
• notify interested parties

For reviews relating to a dumping investigation, HMRC will re-instate the residual amount of anti-dumping duty to the applicant’s goods subject to review.

Applicant is determined to be a new exporter

This means that there may be a change in the anti-dumping or countervailing amount applied to the applicant’s exports.

HMRC will apply the amount of duty based on the newly determined anti-dumping or countervailing amount.

Deciding on the duty amount to apply

Original investigation or subsequent review used sampling

If the original investigation or subsequent review used sampling of overseas exporters, then we will apply the duty rate for all non-sampled cooperating exporters from the original investigation or subsequent review to the new exporter. This will be the weighted average of the rates for the sampled co-operating exporters. Further guidance on sampling in an investigation can be found in our investigation process guidance.

Original investigation or subsequent review did not use sampling

If the original investigation or subsequent review did not use sampling of overseas exporters, then we may be able to calculate and apply an individual anti-dumping or countervailing amount for the new exporter in question.

Calculating an individual duty amount

Anti-dumping amounts

To establish an individual anti-dumping amount, we will calculate the dumping margin for the new exporter. If we are able to, we will use the same methodology that we used when we calculated the dumping amount during the original investigation or subsequent review. For measures that were transitioned when the UK left the EU customs union but for which we have not yet carried out a transition review, we will ask the review applicant to provide information that will be used to calculate this individual dumping amount.

For more information on how we calculate anti-dumping amounts, see our guidance on dumping methodology.

Countervailing amounts

To establish an individual countervailing amount, we will determine the amount of subsidy that can be attributed to the subsidised imports from the new exporter.

For more information on how we calculate countervailing amounts, see our subsidy guidance.

For anti-dumping or countervailing amounts

After establishing a dumping or subsidy margin, we will then apply the lesser duty rule. This means the anti-dumping or countervailing amount will be equal to whichever is the lower: the new exporter’s dumping or subsidy margin or the injury margin.

Undertakings

Where we have determined an individual dumping or countervailing amount, the new exporter may offer an undertaking, provided that the undertaking eliminates the injurious effect of the dumping of the goods to a UK industry or the importation of the subsidised goods to a UK industry. The undertaking can take different forms, such as the new exporter agreeing to revise the prices or limit the quantities of its exports to the UK. A decision on whether to accept an undertaking is taken by the Secretary of State.