Cost Allocation. The agreement contains specific allocation rules which are very similar to U.S. practice.
* Constructed Value. The agreement calls for profits to be based on sales above cost of the product under investigation by the same producer or, if not available, average profits on all sales of either, 1) the same product made by other producers, or, 2) different products made by the same producer. The agreement also requires actual general expenses to be used.
* Price comparisons. The agreement gives preference to comparing either average prices in foreign markets to average prices for export, or individual transaction prices to individual transaction prices. It does provide an exception which allows the comparison of individual export prices to average home market prices when there is spot dumping to particular customers, regions, or in certain time periods. Also, individual transaction to average price comparisons may be used in administrative reviews, which determine the final amount of dumping duties. A special rule for currency conversion similar to that used by the United States in investigations has been extended to administrative reviews.
* The level below which dumping margins will be ignored is 2 percent.
* Investigations will not be initiated or will be terminated when imports from any one country constitute less than 3 percent of U.S. imports of the product in question or if imports from all countries subject to a petition constitute less than 7 percent of U.S. imports.
Procedural rules include:
* Sunset of Orders. A review of injury is required each five years after an antidumping order is issued. If the review is not performed, or if the review shows that injurious dumping would not be likely to continue or resume if the order were lifted, the antidumping order will be terminated. The test is an objective one which does not pre-ordain either continuation or termination of antidumping orders.
* Injury. The injury rules are nearly unchanged from the 1979 Code, except that the size of the margin of dumping is added as a factor to be considered when determining if dumping causes injury. Cumulation (the practice of collectively assessing injury due to imports from several different countries) is authorized. Cross-cumulation (considering impact of both dumped and subsidized imports collectively) is not authorized.
* Disputes between GATT members on dumping matters will be settled by binding dispute settlement. As noted above, such disputes will be governed by a standard of review.
这个是第二部分··麻烦了···
麻烦不要用在线翻译啊- -如果可以我就自己翻译了·还提问干嘛··哎··
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