Policy paper
Trade Remedies: Reimbursements
This tax information and impact note is about repaying trade remedies duties to businesses, or collecting outstanding duties from businesses, as appropriate.
Documents
Details
These provisions make changes to the existing trade remedies legislation to allow for the reimbursement of duties to businesses when Secretary of State decisions mean that trade remedies measures should be backdated.
The provisions also allow for legislation to make businesses liable for duties that are suspended during a review, when a subsequent Secretary of State decision means that those duties should be collected.
Published 23 March 2023