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THE ANTI-DUMPING DUTIES ACT, 2015 THE ANTI-DUMPING DUTIES ACT, 2015 ACT No. XIV OF 2015 [8th September, 2015] An Act to reform and repeal the Anti-Dumping Duties Ordinance, 2000 WHEREAS it is expedient to give effect in Pakistan to the provisions of Article VI of the General Agreement on Tariffs and Trade, 1994, and to the Agreement on Implementation thereof and to amend and consolidate the law relating to imposition of anti-dumping duties to offset such dumping, to provide a framework for investigation and determination of dumping and injury in respect of goods imported into Pakistan and for matters ancillary thereto or connected therewith; AND WHEREAS the imposition of anti-dumping duties to offset injurious dumping is in the public interest; AND WHEREAS it is expedient to provide for certain reforms in the Anti-Dumping Duties Ordinance, 2000 (LXV of 2000), by repealing the said Ordinance and re-enacting the law for the purposes hereinafter appearing; It is hereby enacted as follows: PART XIII IMPOSITION AND COLLECTION OF ANTI-DUMPING DUTIES 52. Refund of anti-dumping duties paid in excess of dumping margin. (1) An importer shall be granted a refund of the actual amount of anti-dumping duties collected if the Commission determines that dumping margin, on the basis of which such anti-dumping duties were paid, has been eliminated or reduced to a level which is below the level of the anti-dumping duty in force. (2) An importer may submit an application for refund of anti-dumping duties collected within any twelve months period to the Commission not later than sixty days from the end of such period. (3) An application under sub-section (2) shall contain such information as may be prescribed. Explanation: When investigating an application for refund under this section, the Commission shall apply the relevant provisions of this Act to its determinations. In particular, when determining whether and to what extent a refund should be made when an export price is constructed on the basis of a price at which imported products are first resold to an independent buyer due to the absence of export price or because it appears that the export price is unreliable pursuant to sub-section (2) of section 10, the Commission shall take account of any change in normal value, any change of costs incurred between importation and resale, and any movement in resale price which is duly reflected in subsequent selling prices, and shall calculate the export price with no deduction for the amount of anti-dumping duties paid when satisfactory evidence of the above is provided. (4) The Commission shall provide an importer making an application under sub- section (2) with an explanation of the reasons for the decision concerning a request for refund. (5) A refund of anti-dumping duties under this section shall normally take place within twelve months, and in no case later than eighteen months, after the date on which an application for refund compliant with the requirements of subsection (3) is received by the Commission.