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ANTI-DUMPING DUTIES ORDINANCE 2000 ANTI-DUMPING DUTIES ORDINANCE 2000 ORDINANCE LXV OF 2000 An Ordinance to amend and consolidate the law relating to imposition of anti-dumping duties to offset such dumping [Gazette of Pakistan, Extraordinary, Part I, 22nd December, 2000] F.No.2(I)/2000-Pub., dated 22-12-2000.-The following Ordinance made by the President is hereby published for general information:-- PART III IDENTIFICATION OF DUMPING AND DETERMINATION OF NORMAL VALUE 8. Calculation of costs for the purposes of sections 6 and 7.--(1) For the purposes of sections 6 and 7, the Commission shall normally calculate costs on the basis of records kept by an exporter or a producer under investigation provided that such records are in accordance with the generally accepted accounting principles of an exporting country and reasonably reflect the costs associated with the production and sale of alike product. (2) For the purposes of sections 6 and- 7, the amounts for administrative, selling and. general costs and for profits shall be based on actual data pertaining to production and sales in the ordinary course of trade of a like product for consumption in an exporting country by any exporter or producer under investigation: Provided that where the Commission is satisfied that such amounts cannot be determined on the basis set out in subsection (2), the amounts may be determined on the basis of-- (a) the actual amounts incurred and realised by an exporter or a producer in question in respect of reduction and sales in domestic market of an exporting country of the same general category of products; (b) the weighted average of the actual amounts incurred and realised by other exporters or producers subject to investigation in respect of production and sales of alike product in domestic market of an exporting country; or, (c) any other reasonable method provided 'that the amount for profit so established shall not exceed the profit normally realised by other exporters or producers on sales of products of the same general category in domestic market of an exporting country of alike product. (3) The Commission shall consider all available evidence on the proper allocation of costs; including such information as is Made available by any exporter or producer of alike product in the course of an investigation provided that such allocations have been historically utilised by the exporter or producer, in relation to establishing appropriate amortisation and depreciation periods and allowances for capital expenditures development costs, as the case may be. (4) Unless already reflected in the cost allocations under this section, the Commission shall adjust costs appropriatedly for those nonrecurring items of cost which benefit either future or current production or both, or, for circumstances in which costs during the period of investigation are affected by start-up operations. Such adjustment made for start-up operations shall reflect the costs at the end of the start-up period or, if that period extends beyond the period of investigation, the most recent costs which can reasonably be taken into account by the Commission during the investigation.