Problems of the Application of the Customs law : In case of Collection of Anti-Dumping Duties, Countervailing Duties and Safeguard Duties

Abstract

There are some problems in the application of the customs law among the relevant state agencies in collecting anti-dumping, countervailing and safeguard duties. In particular issue of the liability to pay the duties in the event that customs tax incentive is exercised, determination of penalties and surcharges, the duty refund, the appeal of duty assessment, the application of offense and sanction provisions under the customs law and the collection of duties of waste and scrap. Therefore, this article aims to study the concept and objective of collecting anti-dumping, countervailing and safeguard duties, and present considerations about the problem of the application of customs law under the Anti-Dumping and Countervailing Act B.E.2542 and the Safeguard Measures Against Increased Imports Act B.E.2550. With suggestions, the relevant state agencies should be clearly added for a common practice guideline by considering the objective of the Anti-Dumping and Countervailing Act B.E.2542 and the Safeguard Measures Against Increased Imports Act B.E.2550, to achieve by making them more efficiently. Together with some deficiently provisions that need to be amended, relating to the execution of the customs department in collecting anti-dumping, countervailing and safeguard duties to be complied and be the same standard.