Anti-Dumping and Countervailing Duties Act 2018 · As enacted · Part I · Anti-Dumping Duties
8. Determining of cost of production
Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk
Official translationFrom Department of Government Printing, unchanged
The cost of production of the like product for the purpose of sections 5 and 6 of this Act, shall be the total sum of —
the cost of materials whether direct or indirect and fabrication or processing in the production of the investigated product in the exporting country; and
a reasonable amount for administrative, selling and general costs (including financial cost and profits).
The determination of the amounts referred to in subsection (1) shall be based on actual data pertaining to production and sales in the ordinary course of trade of the like product in the exporting country, by the producer or exporter under investigation or review. Where such amounts cannot be determined on this basis, the amounts may be determined on the basis of —
the actual amounts incurred and realized by the exporter or producer under investigation or review, in respect of production and sales in the domestic market of the country of origin, of the same general category of products;
the weighted average of the actual amounts incurred and realized by other exporters or producers subject
Anti-Dumping and Countervailing Duties to investigation, in respect of production and sales of the like products in the domestic market of the country of origin; or
any other reasonable method, provided that, the amount for profit so established shall not exceed the profit normally realized by other exporters or producers on sales of products of the same general category in the domestic market of the country of origin.
In computing the constructed value of the investigated product, the Director-General may disregard any cost arising out of a transaction directly or indirectly between related parties or among parties which appear to have compensatory arrangements with each other, unless that cost is comparable to the costs between unrelated parties or parties which do not have compensatory arrangements with each other.
If a transaction is disregarded under subsection (3)
and there are no other transactions available for consideration, the determination of the amounts required to be considered under subsection (1), shall be based on the facts available as to what the amounts would have been if the transaction had occurred between unrelated parties or parties without the compensatory arrangements.