Anti-Dumping and Countervailing Duties Act 2018 · As enacted · Part I · Anti-Dumping Duties
10. Comparison of normal value and export price
Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.
Official translationFrom Department of Government Printing, unchanged
A fair comparison shall be made by the Director-General between the export price and the normal value of any investigated product and such comparison shall be made at the same level of trade, generally at the ex-factory level, and in respect of sales made at, as nearly as possible, the same time.
In the comparison of normal value and export price under subsection (1), due allowance shall be made in each case on its merits to:—
differences which affect price comparability;
differences in conditions and terms of sale, taxation, levels of trade, quantities, physical characteristics;
and
any other differences which are demonstrated by parties interested as affecting price comparability.
The Director-General when acting under subsection (2), shall ensure that no duplication takes place in the adjustments made.
Anti-Dumping and Countervailing Duties
In cases where export price is constructed under paragraph (a) of subsection (2) of section 9 of this Act, allowances for costs, including duties and taxes incurred between importation and resale, and a reasonable amount for profit accruing, may also be made, and the Director-General shall, where price comparability has been affected, establish the normal value at a level of trade equivalent to the level of trade of the export price constructed under that paragraph, or shall make due allowances as warranted under this section.
To ensure that a fair comparison is being done, the
Director-General shall indicate to the parties in question the information that is required from them and shall not impose any unreasonable burden of proof on the parties in question.