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1、AGREEMENT ON IMPLEMENTATION OF ARTICLE VI OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 Members hereby agree as follows:PART IArticle1PrinciplesAn antidumping measure shall be applied only under the circumstances provided for in ArticleVI of GATT1994and pursuant to investigations initiated The
2、term initiated as used in this Agreement means the procedural action by which a Member formally commences an investigation as provided in Article5. and conducted in accordance with the provisions of this Agreement. The following provisions govern the application of ArticleVI of GATT1994 in so far as
3、 action is taken under antidumping legislation or regulations.Article2Determination of Dumping2.1For the purpose 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 ex
4、ported from one country to another is less than the comparable price, in the ordinary course of trade, for the like product when destined for consumption in the exporting country.2.2When there are no sales of the like product in the ordinary course of trade in the domestic market of the exporting co
5、untry or when, because of the particular market situation or the low volume of the sales in the domestic market of the exporting country Sales of the like product destined for consumption in the domestic market of the exporting country shall normally be considered a sufficient quantity for the deter
6、mination of the normal value if such sales constitute 5 per cent or more of the sales of the product under consideration to the importing Member, provided that a lower ratio should be acceptable where the evidence demonstrates that domestic sales at such lower ratio are nonetheless of sufficient mag
7、nitude to provide for a proper comparison., 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 representative, or with the cost of
8、 production in the country of origin plus a reasonable amount for administrative, selling and general costs and for profits. 2.2.1Sales 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 pl
9、us administrative, selling and general costs may be treated as not being in the ordinary course of trade by reason of price and may be disregarded in determining normal value only if the authorities When in this Agreement the term authorities is used, it shall be interpreted as meaning authorities a
10、t an appropriate senior level. determine that such sales are made within an extended period of time The extended period of time should normally be one year but shall in no case be less than six months. in substantial quantities Sales below per unit costs are made in substantial quantities when the a
11、uthorities establish that the weighted average selling price of the transactions under consideration for the determination of the normal value is below the weighted average per unit costs, or that the volume of sales below per unit costs represents not less than 20 per cent of the volume sold in tra
12、nsactions under consideration for the determination of the normal value. 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 i
13、nvestigation, such prices shall be considered to provide for recovery of costs within a reasonable period of time.1For the purpose of paragraph2, costs shall normally be calculated on the basis of records kept by the exporter or producer under investigation, provided that such records are in accorda
14、nce with the generally accepted accounting 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 mad
15、e available by the exporter or producer in the course 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 a
16、nd other development costs. Unless already reflected in the cost allocations under this subparagraph, costs shall be adjusted appropriately for those nonrecurring items of cost which benefit future and/or current production, or for circumstances in which costs during the period of investigation are affected by startup operations. The adjustment made for start-up operations shall reflect the costs a
