Page 334 - MANUAL OF SOP

Determination of Net Export Price

(xix) Any other selling expenses not identified above.
(xx) SGA Expenses of Trader/ Shipper(for PUC Only)
(xxi) Direct and indirect expenses incurred in the domestic market of the exporting
country.
(xxii) Duty Drawback - Duty drawback refund received on inputs used for
manufacturing the export products should be added back to arrive at the
NEP after verifying from documents and correlating to the Product under
consideration.
(xxiii) Applicable VAT (only Non refundable amount to be deducted)

(xxiv) Profit of Trader/ Shipper (for PUC Only)
(xxv) Any other expense (to be verified specifically)
12.26. The Net Export Price should be computed PCN wise, wherever PCNs have
been prescribed. All direct expenses, wherever directly identified with any PCN, shall
be charged to the respective PCN only. All common expenses like ocean freight etc.
shall be allocated/apportioned on reasonable basis in all such cases.

12.27. Certification of Documents All formats prescribed for exporting entities
requiring certification must be signed by a practising Chartered/Public Accountant
having a certificate of practice in the Exporting Country from a professional body
like ICAI in India. A Chartered Accountant/Cost Accountant having certificate of
practice in India shall not be competent to sign the documents in foreign country
based on statute, accounting standards and regulations etc. as applicable in the
exporting country. In case the documents are not properly certified, the same are
liable to be rejected.

RELATED PRODUCERS/EXPORTERS/ AFFILIATED PARTIES

All related producers exporting to India during the POI:

12.28. In the event both or all the producers have exported the subject goods to
India during the period of investigation, the determination can be as follows:

(i) Normal Value: To be calculated for each producer and then a single
Weighted Average to be computed for all the producers of that group on
the basis of volume of domestic sales in the exporting country.

(ii) Net Export Price: To be calculated for each producer and then a Weighted
Average to be computed for all the producers of that group, on the basis of
volume of exports to India.

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