3. Methodologies/Definitions
   
   
   7. Export Price
      
      
      WTO Standard: In cases where there is no export price or where it appears to the authorities concerned that the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported products are first resold to an independent buyer, or if the products are not resold to an independent buyer, or not resold in the condition as imported, on such reasonable basis as the authorities may determine. (AD Agreement, Art. 2.3)

Argentina | Bolivia | Brazil | Canada | Chile | Colombia | Costa Rica | Dominican Republic | Ecuador | El Salvador | Guatemala | Honduras | Jamaica | Mexico | Nicaragua | Panama | Paraguay | Peru | Saint Lucia | Trinidad & Tobago | United States | Uruguay | Venezuela

Argentina

   The cited WTO standards are applied. Articles 21, 22 and 23 of Decree 2121/94 are of supplementary application in this subject, as long as it does not contradict the Agreement's provisions.

Bolivia

   "Export price" means the price actually paid or payable for the product sold for export to Bolivia. In cases where there is no export price or where it appears that the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported products are first resold to an independent buyer.

   If the products are not resold to an independent buyer, or not resold in the condition as imported, the price may be constructed on such reasonable basis as the Technical Secretariat may determine.

   In calculating the export price, the necessary adjustment shall be made to allow for all costs incurred prior to sale, such as costs of transport, insurance, maintenance, loading and unloading, import duties and other levies arising subsequent to export from the country of origin; a reasonable margin of general, administrative and selling costs; a reasonable margin of profit and any commission usually paid or agreed. Bi-ministerial Decision, Art. 23.

Brazil

   Export price is the price of the product exported to Brazil, free of taxes, discounts and rebates actually granted and directly related to the sales concerned. (Dec. 1602/95 Art. 8).

   In cases where there is no export price or where it appears that the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the following basis:

         1) the price at which the imported product is first resold to an independent buyer; or

         2) a reasonable basis, in cases where the imported product is not resold to an independent buyer or not resold in the same condition as imported. Art. 8, Único.

Canada

   Section 24 of the SIMA specifies that the export price of goods is an amount equal to the lesser of the exporter's sale price for the goods and the price at which the importer has purchased or agreed to purchase the goods.

   In making this comparison, both prices are adjusted by:

         i) the costs, charges and expenses incurred in preparing the goods for shipment to Canada that are additional to those costs, charges and expenses generally incurred on sales of like goods for use in the country of export,

         ii) any duty or tax imposed on the goods by or pursuant to a law of Canada or of a province to the extent that the duty or tax is paid by or on behalf or at the request of the exporter, and

         iii) all other costs, charges and expenses, resulting from the exportation of the goods or arising from their shipment.

   In cases where there is no export price or where it appears to the authorities concerned that the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, SIMA subsection 25(1)(c) specifies that the export price of the goods, when the goods are sold to an independent buyer, is the price of the goods less:

         (i) all costs incurred by the importer in connection with the importation and sale;

         (ii) an amount for profit by the importer;

         (iii) costs incurred in preparing the goods for export (costs other than those generally incurred on sales in the country of export); and

         (iv) all other costs resulting from the exportation of the goods.

   When the goods are imported for the purpose of assembly, packaging or other further manufacture in Canada or for incorporation into other goods in the course of manufacture or production in Canada, SIMA subsection 25(1)(d) specifies that the price of the goods, when sold to an independent person, is the price of the goods as assembled less an amount equal to the aggregate of:

         (i) an amount for profit on the sale of the assembled, packaged or otherwise further manufactured goods or of the goods into which the imported goods have been incorporated;

         (ii) the administrative, selling and all other costs incurred in selling the goods;

         (iii) the costs that are related to the assembly, packaging or other further manufacture of the goods or to the manufacture or production of the goods into which the imported goods have been incorporated;

         (iv) the costs, charges and expenses incurred in preparing the imported goods for shipment to Canada that are additional to those costs, charges and expenses generally incurred on sales of like goods for use in the country of export; and

         (v) all other costs, charges and expenses, including duties imposed by virtue of this Act or the Customs Tariff and taxes resulting from the exportation of the imported goods, or incurred on or after the importation of the imported goods and on or before the sale.

   For any cases not provided for in SIMA subsection 25(1)(c) or (d), SIMA subsection 25(1)(e) stipulates that the price is determined in such manner as the Minister of National Revenue specifies.

Chile

   Where no export price exists, or where, in the opinion of the Commission, the export price is rendered unreliable by the existence of an association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported goods are resold for the first time to an independent buyer, or on such other reasonable basis as the authorities may determine, if the goods are not re-sold to an independent buyer or are not resold in the same condition in which they were imported. (Supreme Decree No. 16, Ministry of External relations, published in the Diario Oficial on May 17, 1995).

Colombia

   When there is no export price, or when in the view of INCOMEX the export price is not reliable because of an association, relationship, or compensatory arrangement between the exporter and importer or a third party, the export price may be calculated based on the price at which the imported products are sold for the first time to an independent buyer.

   If the products are not sold to an independent buyer or the sale is not done in the same conditions in which they were imported, the price may be calculated on a reasonable basis to be determined by INCOMEX. On calculating the export price, the necessary adjustments shall be made to take account of all the expenditures incurred up to sale including, among others: the costs of transportation, insurance, maintenance, loading and unloading; the import duties and other taxes incurred after export from the country of origin, a reasonable margin of general, administrative, and sale-related expenses, a reasonable margin of profit, and any fee habitually paid or agreed upon.

Costa Rica

   In cases where there is no export price or where it appears to the authorities concerned that the export price is unreliable because of association or compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported prices are first resold to an independent buyer, or if the products are not resold to an independent buyer, or not resold in the condition as imported, on such reasonable basis as the authorities may determine.

Dominican Republic

Ecuador

   The price actually paid or payable for the product sold for export to Ecuador. In cases where there is no export price or where it appears to the investigating authority that the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported products are first resold to an independent buyer, or if the products are not resold to an independent buyer, or not resold in the condition as imported, on such reasonable basis as the authority may determine.

El Salvador

There is no specific provision but El Salvador applies the rules in accordance with the WTO Antidumping and Countervailing Duty Measures.

Guatemala

   The CARUTP applies the WTO standard.

Honduras

   The CARUTP applies the WTO standard.

Jamaica

   The export price of goods sold to an importer in Jamaica, notwithstanding any invoice or affidavit to the contrary, is an amount equal to the lesser of:

         (a) the exporter's sale price for the goods, adjusted by deducting there from

               (i) the costs, charges and expenses incurred on sales of like goods for use in the country of export;

               (ii) any duty or tax imposed on the goods by or pursuant to a law of Jamaica to the extent that the duty or tax is paid by or on behalf or at the request of, the exporter; and

               (iii) all other costs, charges and expenses resulting from the exportation of the goods, or arising from their shipment, from the country of origin or country of export, as the case may be; and

         (b) the price at which the importer has purchased or agreed to purchase the goods, adjusted by deducting there from all costs, charges, expenses, duties and taxes described in paragraph (a).

   Where, in the opinion of the Commission, sufficient information has not been furnished or is not available to enable the determination of the export price, that price shall be determined in such manner as the Minister may prescribe. Where goods are or are to be shipped to Jamaica and there is no known purchaser in Jamaica of the goods, export price of the goods shall be determined in such manner as the Commission may specify. Where goods are exported to Jamaica from one country but pass in transit through another country, the export price of the goods shall, subject to such terms and conditions as are prescribed as to shipment, documentation, warehousing, transshipment or the like, be determined as if the goods were shipped directly to Jamaica from the first mentioned country. Where any goods are or are to be shipped indirectly to Jamaica from the country of origin through one or more other countries, the export price of the goods shall, notwithstanding any other provision of this Act, be determined as if the goods were or were to be shipped directly to Jamaica from the country of origin.

Mexico

   "As a general rule, both the normal value and the export price shall be calculated on the basis of the weighted average figures obtained for the period of investigation". (II/40).

   "Export prices shall be weighted according to the proportion of each transaction relative to the total volume exported". (II/40).

   "Where there is no export price or where it appears to the Ministry that the export price is not comparable with the normal value, that price may be calculated on the basis of the price at which the imported products are first resold to an independent buyer in the national territory". (I/36).

Nicaragua

   The CARUTP applies the WTO standard.

Panama

   If an export price does not exist, or if the tribunal considers that the export price is not truly representative since an association or offset agreement exists between the exporter and the importer or a third party, the export price shall be reconstructed on the basis of the price at which the good is resold to an independent importer for the first time or if the good is not resold to an independent importer or is not resold in the same condition as it was when it was imported, on some other reasonable basis to be determined by the tribunal.

Paraguay

   Export price shall be understood to mean the price actually paid or to be paid for the product sold for export to the Paraguayan market.

   When there is no export price, or when said price is not reliable since there is a relationship or association between the exporter and the importer, the export price may be reconstructed based on the price at which the imported products are resold for the first time to an independent buyer. If the products are not resold to an independent buyer or are not in the same condition in which they were imported, the price shall be calculated on a reasonable basis to be determined by the Ministry of Industry and Commerce.

   When comparing prices, the differences which affect price comparability, including differences in conditions and terms of sale, taxation, levels of trade, quantities, physical characteristics, and any other differences which are also demonstrated to affect price comparability shall be taken into account, with due regard to the particular circumstances in each case. In cases that require reconstruction of the export price pursuant to Article 4.5, allowances should also be made for costs, including duties and taxes incurred between import and resale, and for profits.

Peru

Santa Lucia

Trinidad and Tobago

   The export price of any goods exported or intended to be exported to Trinidad and Tobago which have been purchased by the importer from the exporter as an arm's length transaction is the price paid or payable for the goods by the importer. (Sec. 13(1)).

   If the purchase of the goods by the importer was not an arm's length transaction, and the goods are subsequently sold by the importer in the condition in which they were imported to a person who is not an associate of the importer, then the export price is the price at which the goods were sold less the sum of the following amounts:

         (1) the amount of any duties and taxes imposed;

         (2) the amount of any costs, charges or expenses arising in relation to the goods after exportation;

         (3) the amount of the profit, if any, on the sale by the importer or, where the Minister so directs, an amount calculated in accordance with such rate as the Minister specifies as the rate of profit on the sale by the importer having regard to the rate of profit that would normally be realized on sales of goods of the same general category by the importer, where such sales exists. (Sec. 13 (1)(b)).

United States

   The "export price" is the price at which the subject merchandise is first sold to a U.S. purchaser unrelated to the foreign manufacturer prior to the date of importation into the U.S.

   When the foreign exporter and the U.S. purchaser are affiliated, a "constructed export price" is generally used.

   The "constructed export price" is the price at which merchandise is sold in the U.S. either before or after importation, by the producer or exporter to the first unrelated purchaser.

Uruguay

   The export price shall be the price actually paid or payable for the product exported to Uruguay, net of taxes, discounts and reductions actually granted and directly related to the sales concerned. In cases where there is no export price or where the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be determined:

         (a) On the basis of the price at which the imported products are first resold to an independent buyer; or

         (b) on some reasonable basis, if they are not resold to an independent buyer or not resold in the condition as imported.

Venezuela

   The "export price" is the price "actually paid or payable for the good sold for export to Venezuela, net of taxes, discounts and reductions actually granted and directly related to the sales concerned" (1992 Law, Art. 6) and only "if the interested party requests the corresponding adjustment and provides justification therefor to the Commission". (1993 Regulations, Art. 16).

   The Commission shall calculate the export price on the basis of:

         (1) "direct export price";

         (2) if there is no direct export price, the "indirect export price" (the price at which the importer sells the good to the first independent buyer in Venezuela); or

         (3) the "export price for subsequent processing" in those cases in which the good which is the supposed object of dumping has undergone changes after its importation and before its sale to the first independent vendor in Venezuela. (1993 Regulations, Arts. 15, 18, 19, and 21).

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