AGREEMENT ON IMPLEMENTATION OF ARTICLE AGREEMENT ON IMPLEMENTATION OF ARTICLE VI OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 199
Members hereby agree as follows:
PART I
跳皮筋作文Article Article
Principles
An anti-dumping measure shall be applied only under the circumstances provided for in Article Article VI of GATT 1994 and pursuant to investigations initiat and conducted in accordance with the provisions of this Agreement. The following provisions govern the application of Article and conducted in accordance with the provisions of this Agreement. The following provisions govern the application of Article VI of GATT 1994 in so far as action is taken under anti-dumpg legislation or regulations. 歼灭眼
Article Article
Determination of Dumping
2.1 For the purpo of this Agreement, a product is to be considered as being dumped, i.e. introduced into the commerce of another country at less than its normal value, if the export price of the product exported from one country to another is less than the comparable price, in the ordinary cour of trade, for the like product when destined for consumption in the exporting country.
2.2 When there are no sales of the like product in the ordinary cour of trade in the domestic market of the exporting country or when, becau of the particular market situation or the low volume of the sales in the domestic market of the exporting country, such sales do not permit a proper comparison, the margin of dumping shall be determined by comparison with a comparable price of the like product when exported to an appropriate third country, provided that this price is reprentative, or with the cost of production in the country of origin plus a reasonable amount for administrative, lling an
d general costs and for profits.
2.2.1 Sales of the like product in the domestic market of the exporting country or sales to a third country at prices below per unit (fixed and variable) costs of production plus administrative, lling and general costs may be treated as not being in the ordinary cour of trade by reason of price and may be disregarded in determining normal value only if the authorities determine 奶昔的制作方法
吹箫图片that such sales are made within an extended period of time in substantial quantities and are at prices which do not provide for the recovery of all costs within a reasonable period of time. If prices which are below per unit costs at the time of sale are above weighted average per unit costs for the period of investigation, such prices shall be considered to provide for recovery of costs within a reasonable period of time.
2.2.1.1 For the purpo of paragraph 2.2.1.1 For the purpo of paragraph 2, costs shall normally be calculated on the basis of records kept by the exporter or oducer under investigation, provided that such records are in accordance with the generally accepted a
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ccounting principles of the exporting country and reasonably reflect the costs associated with the production and sale of the product under consideration. Authorities shall consider all available evidence on the proper allocation of costs, including that which is made available by the exporter or producer in the cour of the investigation provided that such allocations have been historically utilized by the exporter or producer, in particular in relation to establishing appropriate amortization and depreciation periods and allowances for capital expenditures and other development costs. Unless already reflected in the cost allocations under this sub-paragraph, costs shall be adjusted appropriately for tho non-recurring items of cost which benefit future and/or current production, or for circumstances in which costs during the period of investigation are affected by start-up operations.
2.2.2 For the purpo of paragraph 2, the amounts for administrative, lling and general costs and for profits shall be bad on actual data pertaining to production and sales in the ordinary cour of trade of the like product by the exporter or producer under investigation. When such amounts cannot be determined on this basis, the amounts may
be determined on the basis of:
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(i) the actual amounts incurred and realized by the exporter or producer in question in respect of production and sales in the domestic market of the country of origin of the same general category of products;
(ii) the weighted average of the actual amounts incurred and realized by other exporters or producers subject to investigation in respect of production and sales of the like product in the domestic market of the country of origin;
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(iii) any other reasonable method, provided that the amount for profit so established shall not exceed the profit normally realized by other exporters or producers on sales of products of the same general category in the domestic market of the country of origin. 安慰的拼音
2.3 In cas where there is no export price or where it appears to the authorities concerned that the export price is unreliable becau of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may
be constructed on the basis of the price at which the imported products are first resold to an independent buyer, or if the products are not resold to an independent buyer, or not resold in the condition as imported, on such reasonable basis as the authorities may determine.
2.4 A fair comparison shall be made between the export price and the normal value. This comparison shall be made at the same level of trade, normally at the ex-factory level, and in respect of sales made at as nearly as possible the same time. Due allowance shall be made in each ca, on its merits, for differences which affect price comparability, including differences in conditions and terms of sale, taxation, levels of trade, quantities, physical characteristics, and any other differences which are also demonstrated to affect price comparability. In the cas referred to in paragraph 3, allowances for costs, including duties and taxes, incurred between impoation and resale, and for profits accruing, should also be made. If in the cas price comparability has been affected, the authorities shall establish the normal value at a level of trade equivalent to the level of trade of the constructed export price, or shall make due allowance as warranted under thi
s paragraph. The authorities shall indicate to the parties in question what information is necessary to ensure a fair comparison and shall not impo an unreasonable burden of proof on tho parties.
