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자료유형
학술저널
저자정보
저널정보
법무부 국제법무정책과 통상법률 통상법률 제55호
발행연도
2004.2
수록면
10 - 37 (28page)

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In general, dumping is defined as the sale of products for export at a price less than normal value, Margin of dumping equals home market price minus export price. When that margin is greater than zero, dumping exists in the sense of international trade policy. Article 2 of the WTO Anti-dumping agreement provides several rules and methodologies to determine the existence of dumping and to calculate a margin of dumping. This paper examines interpretations and applications of Article 2 by several panels and an Appellate Body of the WTO. The chapeau and Article 2.2.2 (i), (ii) outline specific methods available to the investigating authorities to calculate the amounts for SG&A and for profits to construct the normal value, and Article 2.2.2 (iii) allows for the use of any other reasonable method. The order of the three options under Article 2.2.2 (i)-(iii) is without any hierarchical significance and Members have discretion to choose one of those three options. In addition, Article 2.2.2 (i), (ii), when applied correctly, necessarily yield reasonable amounts for profits, thus no separate reasonability test is not required in respect of those amounts. The words of ‘same general category of products’ in Article 2.2.2(i) should be interpreted narrowly rather than broadly. The narrower the category, the fewer products other than like products will be included in the category. It will be fully consistent with the goal of obtaining results as close as possible the price of like products. The use of terms ‘amounts’ and ‘exporters and producers’ in the plural and reference to ‘weighted average’ of the ‘amounts’ indicate the Article 2.2.2(ii) cannot be applied where there is data for only one other exporter or producer. Article 2.2.2(ii) includes ‘actual amounts incurred and realized’ regardless of whether those amounts are incurred and realized on production and sales made in the ordinary course of trade or not. A difference that could not reasonably expected and thus taken into account by the exporter when determining the price is not a difference affecting the price comparability under Article 2.4, the third sentence. Thus, the adjustment for unpaid sales in respect of sales through unaffiliated importers is not a permissible allowance. The adjustment for unpaid sales in respect of sales through affiliated importers is not allowed to construct the export price under Article 2.3 and Article 2.4, the fourth sentence, because non-payment is not incurred between importation and resale and is not reasonably foreseen by the exporter. Article 2.4.1 provides a general rule that currency conversions are allowed only when they are required to effect a comparison between the export price and the normal value. Article 2.4.2 does not provide the establishment of the existence of dumping margins for types or models of the product subject to investigation. Therefore, zeroing the negative margin is not consistent with Article 2.4.2, because it does not take fully into account the entirety of the prices of some export transactions.

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