1 Australia as a Trading Partner of China

Australia is an important export market for Chinese goods. In 2022, the bilateral goods export volume reached as high as $220.9 billion. China mainly exports data processing equipment, electromechanical products, furniture, etc., while importing iron ore, natural gas, coal, bauxite, etc. from Australia.

2 The Current Situation of Anti - dumping Measures

Data from the Australian Anti - dumping Commission shows that Australia is imposing 76 anti - dumping and counter - vailing duties on 27 categories of products from 20 countries, of which 29 are against China. Especially in the aspect of steel products, Australias anti - dumping measures against China account for a relatively large proportion.

1 Constitutive Requirements from a Jurisprudential Perspective

From a jurisprudential perspective, dumping is a tortious act, and its constitutive elements include factual acts, damage consequences, causal relationships, and subjective faults. Australias anti - dumping investigations also revolve around these four aspects.

2 Dumping Behavior and Normal Value

Dumping behavior refers to an exporter selling products at a price lower than the normal value. The normal value is a sales price that has undergone various tests and verifications, and its sources can be the price of exports to the investigated country, the domestic sales price, or the price of exports to a third country.

3 Rules for Special Market Conditions

This rule has had a huge impact on Chinese enterprises in the practice of anti - dumping investigations. When calculating the normal value, if the Australian authorities consider that there are special market conditions, they will use the external benchmark price instead of the enterprises book cost.

1 The Legal Basis of Composite Tax

Australias Customs Act 1901 specifies multiple anti-dumping duty methods including ad valorem, specific, combination, and minimum price duties. In practice, combination duty is Australias primary anti-dumping taxation method.

2 The Difference between the Tax - levying Period and the Investigation Period

During the tax - levying period, Australia will collect anti - dumping duties based on the actual export price. The key here is that the export price during the investigation period and the actual export price during the tax - levying period may be different, which may lead to a discrepancy between the tax - levying rate and the actual dumping margin.

Australias anti - dumping rules and the composite tax method pose a series of complex challenges to Chinese enterprises, especially those exporting to Australia. These rules and legal bases need to be further improved and unified in future practice. At the same time, Chinese enterprises also need to have a deeper understanding and mastery of these rules to more effectively respond to potential trade risks.

The above content is sourced from the Pudong International Chamber of Commerce in Shanghai.ZhongShen International TradeAs a one - stop importExport Representationservice provider, it can provide customizedimport and exportSolution. If you needforeign tradeFor import and export agency services, please feel free to contact our company for business inquiries. The consultation hotline is 139 - 1787 - 2118.