Page 603 - MANUAL OF SOP

Manual of OP for Trade Remedy Investigations

“It is "significant that Article 2.2.2 specifies the data to be used by an
investigating authority when constructing normal value. The text of that
provision excludes actual data outside the ordinary course of trade, but
does not exclude data from low-volume sales. The negotiators' express
reference to sales outside the ordinary course of trade and to low-volume
sales in Article 2.2, and the omission of a reference to low-volume sales
in the chapeau of Article 2.2.2, confirms our view that low-volume sales
are not excluded from the chapeau of Article 2.2.2 for the calculation
of SG&A profits. "Thus, the Appellate Body found that in cases where
low-volume sales are in the ordinary course of trade, an investigating
authority does not act inconsistently with the chapeau of Article 2.2.2
by including actual data from those sales to derive SG&A and profits for
the construction of normal value.”

XIV. DETERMINATION OF DUMPING MARGIN

24.63. In a WTO dispute US-Zeroing (Japan) (DS-322), the Appellate Body stated
that the anti-dumping duty collected shall not exceed the dumping margin:

“Under any system of duty collection, the margin of dumping established
in accordance with Article 2 operates as a ceiling for the amount of anti-
dumping duties that could be collected in respect of the sales made by
an exporter. To the extent that duties are paid by an importer, it is open
to that importer to claim a refund if such a ceiling is exceeded. Similarly,
under its retrospective system of duty collection, the United States is free
to assess duty liability on a transaction-specific basis, but the total amount
of anti-dumping duties that are levied must not exceed the exporters or
foreign producers “margins of dumping”. In case the ceiling is exceeded,
the Agreement provides for a refund obligation.”
24.64. In a WTO dispute US-Zeroing (EC) (DS-294), the Appellate Body stated DSU
places retrospective and prospective duty collection systems on an "equal footing”.

“The Agreement lays down the ‘margin of dumping’ as the ceiling
for collection of duties regardless of whether the duties are assessed
‘retrospectively’ or ‘prospectively”.
24.65. In a WTO dispute US – Hot-Rolled Steel (DS-184), the Appellate Body
defined the term “margin”:

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