නිල පරිවර්තනයවෙනස් නොකළ පාඨය, Department of Government Printing වෙතින්
(1)
Where the comparison of normal value and export price under sections 10 and 11 requires a conversion of currencies, that conversion, subject to subsections (3)
and (5), shall be made using the rate of exchange on the date of sale.
(2)
The date of sale shall, generally be the date of contract, purchase order, order confirmation or invoice whichever establishes the material terms of the sale of the exported product.
(3)
Notwithstanding the provisions of subsections (1) or (2), when a forward rate of exchange is used in relation to an export sale, the Director-General shall use the rate of exchange in the forward sale, for all the related transactions.
(4)
Where —
(a)
the comparison referred to in subsection (1)
requires conversion of currencies; and
(b)
the rate of exchange between those currencies has undergone a short-term fluctuation, the Director-General shall, for the purposes of that comparison, disregard that fluctuation.
(5)
Where —
(a)
the comparison referred to in subsection (1)
requires conversion of currencies; and
(b)
the Director-General is satisfied that the rate of exchange between those currencies has undergone a sustained movement during the period of investigation, the Director-General shall allow exporters not less than sixty days to adjust their export prices, to reflect the sustained movement.