Chapter III
APPLICATION OF ANTI-SUBSIDY MEASURES
Article 22.- Imposition of provisional anti-subsidy tax
1. Sixty days from the date of issuance of an investigation decision, based on the preliminary conclusions, the Trade Minister may issue decision on the imposition of provisional anti-subsidy tax.
2. The provisional anti-subsidy tax rate must not exceed the subsidy level defined in the preliminary conclusions.
3. The payment of provisional anti-subsidy tax may be guaranteed by deposits or by other measures as prescribed by law.
4. The time-limit for the imposition of provisional anti-subsidy tax must not exceed one hundred and twenty days as from the date the decision on the application of this measure is issued.
5. The Trade Minister may extend time- limit for the imposition of provisional anti-subsidy tax, but for no more than sixty days.
Article 23.- Application of commitment measures
1. After the announcement of the preliminary conclusions and before the end of the investigation stage, organizations and/or individuals producing or exporting goods subject to investigation or the Governments of goods-producing/exporting countries or territories may make commitments with the Trade Ministry on the voluntary termination of subsidy, reduction of subsidy levels, adjustment of export prices or application of other appropriate measures.
2. The Trade Minister may accept or not accept the contents of commitments or propose the adjustment thereof but must not force the concerned parties to make commitments.
3. The investigation agency shall publicly announce the contents of commitments to the parties involved in the investigation process.
4. If not accepting commitments of relevant parties, the Trade Minister must notify the reasons therefor and permit further investigation for the application of anti-subsidy measures under the provisions of this Ordinance.
5. The Trade Minister shall issue decision to stop anti-subsidy investigations and apply the commitment measure if deeming that the realization of such commitments shall not cause or threat to cause material injuries to domestic production branches.
The parties making the commitments must periodically supply the investigation agency with information and documents related to the commitment realization and prove the accuracy of such information and documents under the Trade Minister’s decisions.
6. In cases where the concerned parties fail to strictly comply with their commitments, thus causing or threatening to cause material injuries to domestic production branches, the Trade Minister shall issue decisions on further investigations for the application of anti-subsidy measures or on the application of anti-subsidy measures according to the provisions of this Ordinance.
Article 24.- Imposition of anti-subsidy tax
1. In case of failure to reach commitments defined in Article 23 of this Ordinance, basing him/herself on the final conclusions and proposals of the anti-subsidy case- handling council, the Trade Minister shall issue decision to impose or not to impose anti-subsidy tax.
2. The anti-subsidy tax rate must not exceed the subsidy level defined in the final conclusions.
3. The time-limit for the imposition of anti-subsidy tax shall not exceed five years as from the date of issuance of a decision on anti-subsidy tax imposition.
4. The time-limit for imposition of anti-subsidy tax may be extended in cases where the Trade Minister issues decision to review the imposition of anti-subsidy tax under the provisions of Chapter IV of this Ordinance.
5. The investigation agency shall announce through appropriate media the imposition or non-imposition of anti-subsidy tax on the parties involved in the investigation process.
Article 25.- Imposition of anti-subsidy tax with retrospective effect
1. In cases where the final conclusions determine that there are material injuries or threat to cause material injuries to domestic production branches and the provisional anti-subsidy tax had been imposed before the announcement of such final conclusions, the imposed anti-subsidy tax shall have retrospective effect.
2. The imposed anti-subsidy tax shall have retrospective effect on the imports for ninety days prior to the application of provisional measures if two following conditions are met:
a/ Such imports have been subsidized by foreign governments or Government agencies;
b/ The volume, quantity or value of subsidized imports into Vietnam increases unexpectedly, thus causing hardly-redressable material injuries to domestic production branches.
3. Not to retrospectively collect tax differences when the applied anti-subsidy tax rate defined in the final conclusions is higher than the provisional anti-subsidy tax rate prescribed in Article 22 of this Ordinance.
4. To reimburse tax differences when the applied anti-subsidy tax rate defined in the final conclusions is lower than the provisional anti-subsidy tax rate prescribed in Article 22 of this Ordinance.
5. In cases where the Trade Minister issues decisions not to impose anti-subsidy tax, the collected provisional anti-subsidy tax amounts or other amounts paid as guarantees for the payment of provisional anti-subsidy tax under the provisions of Article 22 of this Ordinance shall be refunded.
Tìm kiếm
Pháp lệnh chống trợ cấp hàng hóa nhập khẩu vào Việt Nam năm 2004 (Bản Word)