Article 10: Retroactivity

Abstract

Abstract Article 10(1) lays down the basic principle that anti-dumping duties cannot be collected retroactively. An exception to this rule is only possible in the circumstances provided for in Articles 10(2), (4), (5), 11(4), 12 (5) and 13(3). The corresponding provisions of the WTO Anti-dumping Agreement can be found in its Article 10. The rules on retroactivity contained in Basic Regulation 2423/88 and the Tokyo Round GATT Anti-dumping Code were difficult to apply in so far as they went beyond the definitive collection of provisional anti-dumping duties. The rules contained in the Uruguay Round WTO Antidumping Agreement did not significantly clarify this issue. The Community’s anti-dumping law therefore set up a system which links the retroactive collection of anti-dumping duties with prior registration of imports pursuant to Article 14(5) unless the collection of provisional anti-dumping duties is concerned.