Oral Liquid Paracetamol from the Republic of Ireland: Non-Confidential New Zealand Customs Service Instructions

Instruction Reference: RCP/8/7/1/2

18 July 2006

Valid from: 18 July 2006 to 30 March 2010

Information marked xxxx is confidential and in accordance with sections 9(2)(b)(ii) and 9(2)(a)(i) of the Official Information Act 1982 cannot be released. A non-confidential version is available from the Audit Officer, Customs Ports and International Trade Unit of New Zealand Customs Service.

1. Goods Covered

1. Following an investigation pursuant to the Dumping and Countervailing Duties Act 1988, the Minister of Commerce has determined that dumped oral liquid paracetamol (OLP) imported from Republic of Ireland (Ireland) is dumped and threatens to cause material injury to the New Zealand OLP manufacturing industry.

2. Anti-dumping duties have been imposed on some OLP imported from Ireland. The anti-dumping duties take effect on and from 18 July 2006.

1.1 Description

3. The goods subject to anti-dumping duties are described below. Pack sizes are expressed in millilitres (ml) and strength in milligrams (mg).

4. OLP is currently classified under Tariff Item and Statistical Keys 3003.90.09.10K and 3004.90.19.19G of the Tariff of New Zealand, which classification is provided for convenience only.

5. The anti-dumping duty only applies to oral liquid paracetamol and does not apply to elixirs or other forms of paracetamol such as tablets.

1.2 Country of Origin

6. The country of origin of the subject goods is the Republic of Ireland (Ireland).

2. Anti-Dumping Duties

2.1 Description

7. The anti-dumping duties are imposed as reference prices. The reference prices are set at non-dumped levels in the form of a Normal Value (Value For Duty Equivalent) (NV(VFDE)).

8. The NV(VFDE) is compared with the value for duty (VFD), which is equivalent to the free on Board (FOB) price, to establish if any anti-dumping duty is payable. The NV(VFDE)s are set in Euros (EUR).

9. The NV(VFDE) amounts apply to all exporters of OLP originating from Ireland. During the investigation Pinewood Laboratories Limited (Pinewood) was the only known exporter from Ireland.

2.2 Method

10. Anti-dumping duty is payable on 1000 ml OLP entered for New Zealand consumption if the NV(VFDE) exceeds the FOB price.

11. The NV(VFDE) can be compared directly with the invoice price if it is in Euros and if the FOB price is less than the NV(VFDE) then the difference can then be converted to New Zealand dollars at the date of import using the relevant Customs exchange rate.

12. If the invoice price is in another currency, then both the NV(VFDE) and the FOB invoice price should be converted into New Zealand dollars. If the FOB NZD price is greater than, or equal to the NV(VFDE) in NZD, no anti-dumping duty is payable.

13. Any difference calculated when the FOB price is less than the NV(VFDE) should be multiplied by the relevant number of units to calculate the amount of anti-dumping duty payable.

2.3 Rates of Duty

14. Table 1 shows the NV(VFDE) amounts that apply. Presentation size may not be listed on the invoices so Pinewood's product codes may need to be referred to in order to establish the size of the presentation imported.

15. Imports of 100 ml, 200 ml and 500 ml sizes of OLP do not attract any anti-dumping duty.

2.4 Example of Duty Calculation

16. The following example sets out the steps to follow in calculating anti-dumping duty for 1000 ml OLP from Ireland.

Example

AFT Pharmaceuticals Limited (AFT) imports OLP from Pinewood. The invoice is in British Pounds (GBP).

The exchange rates are: GBP 1 = NZD 2.9172, NZD 1 = EUR 0.5014 and EUR 1 = NZD 1.9969.

3. Contact Information

17. Should you have any queries regarding the operation of the anti-dumping duties please contact the Trade Remedies Group as shown below:

18. For more information regarding anti-dumping duties see the Ministry's Frequently Asked Questions.

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