Duty refund opportunity on imports from China

With the accession of China to the World Trade Organization (WTO) in 2001, Mexico negotiated a 'reservation' with China, which allowed duties on certain products to be maintained - irrespective of the WTO Agreement and the 'anti-dumping' measures of the Protocol of Accession under which China joined the WTO. The reservation was for a six year period, which commenced on 11 December 2001 and formally ended on 11 December 2007. Nevertheless, Mexico maintained the duties until 14 October 2008, when they were eventually eliminated. Accordingly, there may be legal arguments to claim that Mexico had an obligation to eliminate duties on 11 December 2007 and not 14 October 2008, and that importers should be entitled to claim a refund of countervailing duties paid during the period 12 December 2007 to 13 October 2008.