Dumping margin calculations in anti-dumping investigations

Published by a ½Û×ÓÊÓƵ International Trade expert
Practice notes

Dumping margin calculations in anti-dumping investigations

Published by a ½Û×ÓÊÓƵ International Trade expert

Practice notes
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This Practice Note provides practical guidance on the calculation of dumping margins in anti-dumping investigations. The steps demonstrate how to calculate the export price and normal value, duly adjusted to compare both prices at the ex-factory level. The steps also demonstrate how to calculate the amount of dumping and the dumping margin. It further demonstrates how to calculate the overall dumping margin where numerous products are imported, some of which are dumped and some of which are not dumped.

Introduction

Article 2.1 of the World Trade Organization’s (‘WTO’) Agreement on the Implementation of Article VI of the General Agreement on Tariffs and Trade (‘Anti-dumping Agreement’) provides that a product is being dumped if its export price (the price it is sold for in the export market) is less than the normal value (the price it is sold for in its domestic or originating market). Schedule 4 of the Taxation (Cross-border Trade) Act 2018 echoes this definition.

As such, there are three main components to calculating the dumping margin. Firstly, the export price needs to be determined by

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Jurisdiction(s):
United Kingdom

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