歐盟與新興國家之
反傾銷問卷解析及實務
主講人： 吳綏宇律師、
林倫帆律師、林嘉珉資深顧問
廖郁茹律師、林宏鎂經理
禾同國際法律事務所
Wu & Partners, Attorneys-at-Law
E-mail : sywu@wuplaw.com
Tel: 2546-2050 Fax: 2546-2036
2015年10月6日
© Wu & Partners, Attorneys-at-Law
I
問卷解析
© Wu & Partners, Attorneys-at-Law
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壹、 General Information & Affiliated Company
貳、涉案產品範圍界定及編碼原則
參、REPORTING SALES
肆、成本 vs. 稅率？！
© Wu & Partners, Attorneys-at-Law
3
壹、 General Information
& Affiliated Company
主講人：廖郁茹 律師
© Wu & Partners, Attorneys-at-Law
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General Information & Affiliated Company
• Identity
公司基本資料
• Corporate information & Related Companies
營運資訊及關聯人
• General accounting information
會計基本資訊
© Wu & Partners, Attorneys-at-Law
5
Identity
• Identity公司基本資料
Supply the following details of your company:
Name:
Address:
Telephone:
Telefax:
Electronic mail address of contact person:
• And indicate the names of the persons to contact and their functions
within the company.
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Corporate Information & Affiliated Company
• 公司組織型態
Legal form of your company and the normal corporate financial
accounting period.
• 涉及受調產品之管理行銷及生產廠辦位置
Please indicate the address (es) of all your facilities involved in the
administration, sales and production of the product concerned. If
located at different sites, please describe the activity performed at
each location.
© Wu & Partners, Attorneys-at-Law
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Corporate Information & Affiliated Company
• Major shareholder主要股東名單
List each shareholder in your company who owned more than 5% of the
shares during the investigation period and list the activities of these
shareholders in the following table:
Name of shareholder
© Wu & Partners, Attorneys-at-Law
Percentage of shareholding
Activity of shareholder
8
Corporate Information & Affiliated Company
• 內部組織圖
Supply a diagram outlining the internal hierarchical and
organisational structure of your company. The diagram should show
all units involved in the production, sales and distribution of the
product concerned in both the domestic and export markets.
• 產品列表
Provide a list of products produced and/or sold by your company. If
the products fall into distinct product groups indicate these groups.
© Wu & Partners, Attorneys-at-Law
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Corporate Information & Affiliated Company
• Affiliated Company 全球關聯公司
Provide, for all countries, the names and addresses, telephone and facsimile numbers of
all subsidiaries or other related companies that are involved with the product concerned.
Specify the activities of each related company. In addition, please identify all related
companies, who supply you with inputs used in the manufacture of the product under
investigation (see Section B hereafter) or on whose behalf you sell the product subject in
this proceeding. Specify what percentage of shares your company owns in each of these
entities and what percentage of shares each of these entities owns in your company. For
this purpose use the following table:
Name,
address,
telephone, fax
of related
company
Please tick if
involved with
product
concerned
© Wu & Partners, Attorneys-at-Law
List activities
Please tick if
manufacturer
of product
concerned
Please tick if
supplier for
manufacturing
of product
concerned
Percentage of
share-holding
in related
company
Percentage of
share-holding
of related
company in
your company
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Corporate Information & Affiliated Company
• 共同董監事或高階經理人
In all cases, please describe the nature of your relationship. State
whether you share any board members or senior executives with any
of those entities. If so, identify these persons and the nature of their
mutual affiliations. Attach copies of any arrangements between the
parties.
• 重大財務或合約安排
Specify in detail any financial or contractual links and joint ventures
with any other company concerning production, sales, licensing,
technical and patent agreements for the product concerned.
© Wu & Partners, Attorneys-at-Law
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Corporate Information & Affiliated Company
Related Party (company)
For the purpose of this proceeding persons (i.e. natural or legal
persons) shall be deemed to be related if:
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
they are officers or directors of one another's businesses;
they are legally recognised partners in business;
they are employer and employee;
any persons directly or indirectly owns, controls or holds 5% or more of the
outstanding voting stock or shares of both of them;
one of them directly or indirectly controls the other;
both of them are directly or indirectly controlled by a third person;
together they directly or indirectly control a third person; or
they are members of the same family.
© Wu & Partners, Attorneys-at-Law
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General Accounting Information
• 會計年度
Indicate your normal corporate financial accounting period.
• 公司及關聯人中英文財務報表
Attach an English version of the audited accounts including Balance sheet, Profit and loss
accounts and all reports, notes, footnotes and auditor's opinion to these documents for the last
three financial years for your company as well as for those companies related to you which
are involved in the production, marketing or sales of the product concerned . If applicable,
you should also provide copies of the consolidated financial statements for the same periods.
• 內部損益表
If internal financial statements, management reports, standard cost reviews etc. are prepared
and maintained for the product concerned, provide copies for the three most recent financial
years.
• 會計科目表
Provide a chart of accounts (translated into English). This list should also contain numbers
and labels of accounts used for analytic purposes.
© Wu & Partners, Attorneys-at-Law
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貳、涉案產品範圍界定及編碼原則
主講人：林倫帆 律師
© Wu & Partners, Attorneys-at-Law
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涉案產品範圍界定及編碼原則
印尼冷軋落日複查案問卷
Section B
specifies the product, which is covered by this
proceeding, and asks you to provide detailed information about the
product sold by your company on the different markets
Section B:
Product description
Section B-1 Scope of the Investigation
Section B-2 Specifications of Product Concerned
Section B-3 Comparison of Export and Domestic Products
© Wu & Partners, Attorneys-at-Law
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涉案產品範圍界定及編碼原則
• B – 1 Scope of the Investigation 印尼冷軋案涉案產品範圍
The goods subject to this proceeding are Cold Rolled Coil/Sheet
classified under the following customs code as follows:
No.
1
HS Code
72.09
Descriptions
Flat-rolled products of iron or non-alloy steel, of a width of
600 mm or more, cold-rolled (cold-reduced), not clad, plated
or coated.
- In coils, not further worked than cold-rolled (cold-reduced):
7209.16.00
- - Of a thickness exceeding 1 mm but less than 3 mm:
7209.16.00.10 - - - Of a width up to 1,250 mm, pickled or not
7209.17.00
2
- - Of a thickness of 0.5 mm or more but not exceeding 1 mm:
7209.17.00.10 - - - Of a width up to 1,250 mm, pickled or not
……..（共10個稅號）
© Wu & Partners, Attorneys-at-Law
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涉案產品範圍界定及編碼原則
美國冷軋案涉案產品範圍 （2015年8月立案）
© Wu & Partners, Attorneys-at-Law
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涉案產品範圍界定及編碼原則
• B-2 Specifications of Product Concerned 涉案產品說明
 Explain in detail the types of the product concerned, produced
and/or sold by your company and its related companies. 公司生
產及銷售涉案產品之態樣
 Describe in detail your company's product coding system.
Provide a key to your production and sales codes, including all
prefixes, suffixes, or other notations, which identify special
specifications. 公司涉案產品編碼原則
© Wu & Partners, Attorneys-at-Law
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涉案產品範圍界定及編碼原則
• B – 3 Product Control Numbers (“PCN”)
B-3-1
Please create individual Product Control Numbers (“PCN”) for all types,
which your company produces and exports to the Indonesia as well as for
those sold domestically. …
請將所有受調查產品建立個別產品控制碼（“PCN”）
B-3-2
While you are responsible for creating “PCN”, it is understood that
characteristics of individual product types will be determined by, amongst
others, the following: international specification code, standard, grade,
thickness, pattern in relief; application and others as applicable.
PCN應包括國際規範，鋼種，厚度，花紋，用途，及其他參數。
© Wu & Partners, Attorneys-at-Law
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涉案產品範圍界定及編碼原則
美國冷軋案CONNUM （2015年8月立案）
FIELD NUMBER
FIELD DESCRIPTION
3.1
Painted
3.2
Minimum Specified Carbon Content
3.3
Quality
3.4
Minimum Specified Yield Strength
3.5
Nominal Thickness
3.6
Nominal Width
3.7
Form
3.8
Pickled
3.9
Patterns in Relief
© Wu & Partners, Attorneys-at-Law
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涉案產品範圍界定及編碼原則
• Product Control Number
PCN與公司內部產品編碼之連結
銷售端及成本端皆須以 PCN為基礎。
美國：得對編碼方式提出評論。
© Wu & Partners, Attorneys-at-Law
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參、REPORTING SALES
主講人：林宏鎂 經理
© Wu & Partners, Attorneys-at-Law
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REPORTING SALES
© Wu & Partners, Attorneys-at-Law
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REPORTING SALES
DOMESTIC SALES OF THE PRODUCT CONCERNED
Field description
A Sequential number
B Product control
number
C Product sales code
D Date of issue
E Invoice number
Field name
(SN)
Explanation
Identify each transaction, or line item, in this sales listing, by sequential
number (i.e. first transaction is "1", second is "2", etc.
(PCN)
Report the product control number (refer to Section G-2 of the
questionnaire).
(SALECOD) Indicate the code used for this product in your records.
(DATEISS) Report the date of issue of the document this transaction concerns (date of
issue of invoice, credit or debit note)
(INVNUM) Indicate the number of the invoice. If this transaction is a credit or debit
note, indicate the number of the original sales invoice that was the basis for
the issue of this credit/debit note.
(NOBILL) Indicate the number of the bill of loading or other transport document.
F Number of bill of
loading
G Customer number
(CUSTNUM) Report the code number for your customer as defined in "DMCUST".
H Customer relation
(CUSTREL)
I Sales order/contract
number
J Date of sales
order/contract
K Payment terms
(ORDNUM)
L Delivery terms
© Wu & Partners, Attorneys-at-Law
Show code "U" for "Unrelated customer", show code "R" for "Related
customer".
Provide the sales order or contract number of the transaction concerned.
(DATEORD) Provide the date of the sales order or contract originating this transaction.
(PAYTERM) Indicate the payment terms agreed for this document (e.g. At sight = 00, 30
days = 30, etc.)
(DELTERM) Indicate the agreed terms of delivery (e.g. FOB, C&F, CIF, etc.). See
"incoterms" in Annex I for a list of agreed abbreviations.
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REPORTING SALES
Field description
M Quantity
N Gross value
O Discounts on the
document
P Net value
Q Number of Credit
note
R Date of credit note
S Quantity credit
note
T Value credit note
U Net quantity
V Net value
Field name
Explanation
(QTY)
Report the quantity of the product concerned, for this transaction.
(GRINVVAL) Report the gross value of this transaction net of taxes in the currency of
sale
(SALDISC) Report the discount deducted on the document referring to this
transaction
(NETINVVAL) Report the net value of this transaction after SALDISC, in the currency
of sale
(CREDNUM) Indicate the number of the credit note.
(CREDDATE) Indicate the date of the credit note issued.
(CREDQTY) If applicable, report the quantity of the product concerned credited.
(CREDTURN) Report the net value of the credit note in your own accounting currency
as it entered in your accounting system.
(NETQTY) Quantity of the invoice minus quantity of the credit note if applicable
(NETTURN) Turnover of the invoice minus value of the credit note if applicable
(NETINVVAL-CREDTURN)
(PHYDIFF) Show the market value of the different physical characteristic.
W Adjustment for
physical difference
X Import duties
(DUTYDRAW) Show the amount of import charges/duties allocated to this transaction
© Wu & Partners, Attorneys-at-Law
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REPORTING SALES
Field description
Y Indirect taxes
Z Discounts
AA Rebates
AB Level of trade
adjustment
AC Commission
AD Freight in domestic
market
AE Insurance
AF Handling, loading and
ancillary expenses
AG Packaging expenses
AH Credit costs
AI Bank charges
AJ Warranty and
guarantee expenses
AK Expenses for technical
assistance and services
AL Other
© Wu & Partners, Attorneys-at-Law
Field name
(INDTAX)
(DISCOUNT)
Explanation
Show the amount of indirect taxes paid for this transaction.
The actual amount of discounts which were not deducted on the invoice.
(REBAT)
The actual amount of the rebate.
(LEVTRADE) Show the market value of the difference in level of trade.
(COMM)
The amount of commission paid.
(INLFREIGHT) The amount of inland freight in domestic market.
(INSUR)
(CHARGES)
The amount of insurance cost.
The amount of Handling, loading and ancillary expenses.
(PACKAGE) The amount of packaging expenses.
(CREDIT)
The cost of providing credit to your customer.
(BANKCHAR) The bank charges related to this transaction, e.g. document fee, bank
commission, etc..
(WARR)
The amount of warranty and guarantee expenses.
(AFTERSAL)
(OTHER)
The amount of the expenses for technical assistance and services.
In case you claim any other non-specified allowance (please specify).
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REPORTING SALES
EXPORT SALES OF THE PRODUCT CONCERNED TO INDONESIA & OTHER 3RD MARKETS
Field description Field name
Explanation
A Sequential number
(SN)
Identify each transaction, or line item, in this sales listing, by sequential number
(i.e. first transaction is "1", second is "2", etc.
B Product control
number
(PCN)
Report the product control number (refer to section H-2 of the questionnaire).
C Product sales code (SALECOD) Indicate the code used for this product in your records.
D Type of document (DOCTYPE) Indicate the type of document this transaction refers to: Normal sales Invoice =
"I", Credit note = "C", Debit note = "D". Corrections of the original sales invoice
are made using either Credit or Debit notes.
E Date of issue
(DATEISS) Report the date of issue of the document this transaction concerns (date of issue of
invoice, credit or debit note)
F Invoice number
(INVNUM) Indicate the number of the invoice. If this transaction is a credit or debit note,
indicate the number of the original sales invoice that was the basis for the issue of
this credit or debit note.
(CREDEBNUM) Indicate the number of the credit or debit note. This field should only be filled in,
G Number of
Credit/Debit note
if this transaction is a debit or a credit note.
H Number of bill of
loading
(NOBILL)
Indicate the number of the bill of loading or other transport document.
I Customer number (CUSTNUM) Report the code number for your customer as defined in "INDCUST".
J Customer relation
(CUSTREL) Show code "U" for "Unrelated customer", show code "R" for "Related customer".
© Wu & Partners, Attorneys-at-Law
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REPORTING SALES
Field description
K Country of
destination
Field name
(DEST)
L Sales order/contract
number
M Date of sales
order/contract
N Payment terms
(ORDNUM)
Explanation
Indicate the member state of the Indonesia, which is the final destination of
the goods, when known. See Annex I "Currency and country codes" for a list
of abbreviations.
Provide the sales order or contract number of the transaction concerned.
(DATEORD)
Provide the date of the sales order or contract originating this transaction.
(PAYTERM)
O Delivery terms
(DELTERM)
Indicate the payment terms agreed for this document (e.g. At sight = 00, 30
days = 30, etc.)
Indicate the agreed terms of delivery (e.g. FOB, C&F, CIF, etc.). See
"incoterms" in Annex I for a list of abbreviations.
Report the quantity of the product concerned, in MT, for this transaction.
P Quantity
Q Gross value
(QTY)
(GROSSVAL) Report the gross value of this transaction net of taxes in the currency of sale
R Discounts on the
document
S Net value
(SALDISC)
Report the discount deducted on the document referring to this transaction
(NETVAL)
T Invoice currency
(CURR)
Report the net value of this transaction after SALDISC, in the currency of
sale
Indicate the currency of sale for this transaction. See Annex I "Currency and
country codes" for a list of abbreviations.
© Wu & Partners, Attorneys-at-Law
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REPORTING SALES
Field description
T Invoice currency
Field name
(CURR)
Explanation
Indicate the currency of sale for this transaction. See Annex I "Currency
and country codes" for a list of abbreviations.
U Exchange rate
(EXCHANGE) Use the exchange rate for the conversion of the currency of sale to your
own accounting currency
V Net value, in your
own accounting
currency
(TURNOVER) Report the net value of this transaction after SALDISC in your own
accounting currency as it entered in your accounting system.
W CIF value at
Indonesian border
(CIFVAL)
X Discounts/Rebates
(DISCOUNT)
Y Commission
Z Freight in exporting
country
© Wu & Partners, Attorneys-at-Law
Provide the CIF value of the goods at the Indonesian border, i.e. duty
unpaid, which should co-incide with the customs value declared. In case
the product is not sold on a CIF basis, please determine the CIF value on
the basis of the best information available to you. In this case full details of
how the adjustment to CIF level was made should be provided in your
narrative answer. Report this figure in the currency in which your accounts
are kept
The actual amount of discounts or rebates which were not deducted on the
invoice.
(COMM)
The amount of commission paid.
(INLFREIGHT) The amount of inland freight in exporting country.
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REPORTING SALES
AA
AB
AC
AD
AE
AF
AG
AH
AI
AJ
AK
Field description
Field name
Explanation
Freight between
(FREIGHT) The amount of freight between the border of the exporting country and
domestic border and
the Community border
Indonesian frontier
Freight within
(INDFREIGHT) The amount of freight between Indonesian border and the unrelated
Indonesia
customer
Insurance
(INSUR)
The amount of insurance cost.
Handling, loading and (CHARGES) The amount of handling, loading and ancillary expenses.
ancillary expenses
Packaging expenses
(PACKAGE) The amount of packaging expenses.
Credit costs
(CREDIT)
The cost of providing credit to your customer.
Bank charges
(BANKCHAR) The bank charges related to this transaction, e.g. document fee, bank
commission, currency exchange, etc.
Warranty and
(WARR)
The amount of warranty and guarantee expenses.
guarantee expenses
Expenses for technical (AFTERSAL) The amount of the expenses for technical assistance and services.
assistance and services
Import duties
(IMPORT)
In case you paid the Indonesian customs duties, indicate the amount.
Other
(OTHER)
In case you claim any other non-specified allowance (please specify).
© Wu & Partners, Attorneys-at-Law
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REPORTING SALES
E - 3 Development of sales to Indonesia
Conditions
2012
Currency:
Qty (MT)
Value
Product concerned sold
domestically, then exported
to Indonesia
Product concerned is
exported to Indonesia
through other companies
(please specify the
companies)
Product concerned is
exported to Indonesia
through other countries
(please specify the
companies)
© Wu & Partners, Attorneys-at-Law
2013
Qty (MT)
Value
2014
Qty (MT)
Value
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REPORTING SALES
Identical & comparable
Field description
Field name
Explanation
A DM Product control
(DM-PCN)
Report the product control number of the domestic market sales (refer to
number
Section B2 and Section H2-1 of the questionnaire).
B DM Production code (DM-PRODCOD) Indicate the production code of the product concerned, as used for
production purposes, of products produced for the Domestic market
C DM Product sales
(DM-SALECOD) Indicate the sales code used for the product in your records, of products
code
sold to the Domestic market.
D DM Net quantity
(DM-NETQTY) Net domestic sales quantity of this product type (in MT). After all returns
sold
and cancelled sales.
E DM Net sales value
(DM-NETVAL) Net total domestic sales value for this product type. After all discounts
and free of taxes.
F IND Product control
(IND-PCN)
Report the product control number of Indonesia export sales (refer to
number
Section B2 and Section H2-1 of the questionnaire).
G IND Production code (IND-PRODCOD) Indicate the production code of the product concerned, as used for
production purposes, of products produced for the Indonesian export
market
H IND Product sales
(IND-SALECOD) Indicate the sales code used for the product in your records, of products
code
sold to the EC export market.
I IND Net quantity
(IND-NETQTY) Net export sales quantity of this product type (in MT). After all returns
sold
and cancelled sales.
J IND Net sales value (IND-NETVAL) Net total export sales value for this product type. After all discounts and
free of taxes.
K Product differences
(PRODDIFF) Short description of the differences (physical or other) between the
"comparable” models.
© Wu & Partners, Attorneys-at-Law
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伍、成本 vs. 稅率？！
主講人：林嘉珉資深顧問
© Wu & Partners, Attorneys-at-Law
33
成本 vs. 稅率
SECTION G: COST OF PRODUCTION
Section G-1 Accounting System and Policies
Section G-2 Production Process and Cost of
Production
Section G-3 Purchase of Primary Materials and
Other Major Components
Section G-4 Cost of Production
Section G-5 Cost of Sales
© Wu & Partners, Attorneys-at-Law
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成本 vs. 稅率
(一) 存貨產銷存勾稽
(二) 原料採購逐筆之申報
—原料成本及所有相關稅捐及費用
(三) 有無向關係人採購原料 ？
(四) 垂直整合公司
—各段製程之成本皆需填報
© Wu & Partners, Attorneys-at-Law
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成本 vs. 稅率
C-5.1 Stocks
Quantity and value of
inventory
Stock produced by the company
Currency:…….
Period
Product
Product
concerned
concerned
in value
In MT
Beginning of 2012
Stock of purchased goods
Product
concerned
in value
Product
concerned
in MT
End of 2012
Beginning of 2013
End of 2013
Beginning of 2014
End of 2014
© Wu & Partners, Attorneys-at-Law
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成本 vs. 稅率
C-9.1 Production & Capacity
Quantities
2012
2013
2014
Total Production
Total Production
Capacity
Total Domestic Sales
Total sales to
Indonesia
Total sales to Third
countries
© Wu & Partners, Attorneys-at-Law
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成本 vs. 稅率
G-4.1 (Part 1)
Item
Direct manufacturing costs
2012
Product Concerned
2013
2014
Primary materials (Please specify and see G-4.3)
Energy
Direct labour
Others (please specify)
(1) Sub-Total direct manufacturing costs
Indirect manufacturing costs
Indirect labour
Energy (indirect)
Rent/Lease
Depreciation
Maintenance and repairs
Stock variation of work in progress
Others (please specify)
(2) Sub-Total indirect manufacturing costs
TOTAL MANUFACTURING COSTS (1) + (2)
© Wu & Partners, Attorneys-at-Law
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成本 vs. 稅率
G-4.1 (Part 2)
Item
2012
Product Concerned
2013
2014
Selling, General and Administrative Expenses
Financing
Insurance
Freight
Inland Transport
Packaging
Administration
Selling/Advertising/Publicity
Research and Development
Technical assistance
Others (please specify)
(3) Sub-Total SG&A
TOTAL COST OF PRODUCTION (1) + (2) + (3)
PRODUCTION
Quantity produced
Total Production cost
Average production cost
SALES
Quantity of sales
Value (net of sales discounts)
Average sales price
© Wu & Partners, Attorneys-at-Law
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成本 vs. 稅率
DMCOGSOE
A
B
C
D
E
F
G
H
I
J
Field description
Production Code
PCN
Quantity sold in units
Quantity produced in units
Beginning direct material
Purchased direct material
Ending direct material
Direct material cost
Direct labour cost
Overhead
Field name
(PRODCOD)
(PCN)
(QTYSOLD)
(QTYPROD)
(BEGDIRMAT)
(PURCHDIRMAT)
(ENDDIRMAT)
(DIRRAWMAT)
(DIRLAB)
(OVH)
K
L
M
N
O
P
Q
R
S
Sub Total Production Cost
Beginning Work in Process
Purchased Work in Process
Ending Work in Process
Beginning Finished Goods
Purchased Finished Goods
Ending Finished Goods
Sub Total Cost of Goods Sold
Selling / Revenue expenses
(SUBTOTPROD)
(BEGWIP)
(PURCHWIP)
(ENDWIP)
(BEGFG)
(PURCHFG)
(ENDFG)
(SUBTOTCOGS)
(SELL/REV)
T General and Administrative
Expenses
U Other Expenses
V Sub Total Operational Expenses
W Total Cost of Goods Sold and
Operational Expenses (COGSOE)
X COGSOE per unit
© Wu & Partners, Attorneys-at-Law
(OTHOPEXP)
(OPEXP)
(TOTCOGSOE)
Explanation
Indicate Production Code for all product
Indicate the Product Control Number
Report the quantity in units sold in the domestic market
Report the quantity in units produced
Report value of beginning direct material
Report value of purchased direct material
Report value of ending direct material
E+F-G
Direct labour cost
Please specify all overhead costs incurred in production process,
each in different column
H+I+J
Report value of beginning work in process
Report value of purchased work in process
Report value of ending work in process
Report value of beginning finished goods
Report value of purchased finished goods
Report value of ending finished goods
K+L+M–N+O+P–Q
Please specify each of Selling / Revenue expenses in different
column
Please specify each of General and Administrative Expenses in
different column
Please specify each of other operating expenses in different column
Sum of costs reported in lines S to U
Total Cost of Goods and Operational Expenses R + V
(COGSOEUNIT)
Total cost of production and sales W / C
(GENAD)
40
II
發展與趨勢
主講人：吳綏宇 律師
© Wu & Partners, Attorneys-at-Law
41
MET & PMS-1
SEC.771–Definitions； Special Rules.
(15) Ordinary course of trade.
The term "ordinary course of trade" means the conditions and practices
which, for a reasonable time prior to the exportation of the subject
merchandise, have been normal in the trade under consideration with
respect to merchandise of the same class or kind. The administering
authority shall consider the following sales and transactions, among
others, to be outside the ordinary course of trade：
(A) Sales disregarded under section 773(b)(1).
(B) Transactions disregarded under section 773(f)(2).
(C) Situations in which the administering authority determines that
the particular market situation prevents a proper comparison
with the export price or constructed export price.
© Wu & Partners, Attorneys-at-Law
42
MET & PMS-2
SEC. 773 - NORMAL VALUE.
(a)
(1)
(B)
(ii)
Determination.
Determination of normal value…
Price…
in a case to which subparagraph (C) applies, the price at which the
foreign like product is so old (or offered for sale) for consumption
in a country other than the exporting country or the United States,
if…
(III)the administering authority does not determine that the
particular market situation in such other country prevents a
proper comparison with the export price or constructed export
price.
© Wu & Partners, Attorneys-at-Law
43
MET & PMS-3
SEC. 773 - NORMAL VALUE.
(e) Constructed Value. For purposes of this title, the constructed value
of imported merchandise shall be an amount equal to the sum of
(1) the cost of materials and fabrication or other processing of any
kind employed in producing the merchandise, during a period
which would ordinarily permit the production of the merchandise
in the ordinary course of trade；
© Wu & Partners, Attorneys-at-Law
44
MET & PMS-4
SEC. 773 - NORMAL VALUE.
(3) the cost of all containers and coverings of whatever nature, and all
other expenses incidental to placing the subject merchandise in
condition packed ready for shipment to the United States.
For purposes of paragraph (1), if a particular market situation
exists such that the Cost of materials and fabrication or other
processing of any kind does not accurately reflect the cost of
production in the ordinary course of trade, the administering
authority may use another calculation methodology under this
subtitle or any other calculation methodology. For purposes of
paragraph (1), the cost of materials shall be determined without
regard to any internal tax in the exporting country imposed on
such materials or their disposition that is remitted or refunded
upon exportation of the subject merchandise produced from such
materials.
© Wu & Partners, Attorneys-at-Law
45
The Rise of TDI-1
Reporting Member
19952003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Total
Anti-dumping Initiations: By Reporting Member 01/01/1995 - 31/12/2014
India
United States
European Union
Brazil
Argentina
Australia
South Africa
China
Canada
Turkey
Mexico
Korea, Republic of
Indonesia
Egypt
Pakistan
Colombia
Peru
Malaysia
Thailand
New Zealand
Israel
Ukraine
Russian Federation
Taipei, Chinese
Venezuela, Bolivarian Republic of
Chile
Philippines
Others
Total
379
330
273
108
173
166
169
82
122
64
73
74
55
42
4
23
49
28
31
41
26
7
0
16
31
14
17
68
2465
21
26
30
8
12
9
6
27
11
25
6
3
5
28
12
24
6
9
7
23
24
1
12
6
4
31
8
35
12
10
11
3
10
7
8
6
7
5
9
4
9
3
8
3
1
47
28
9
13
7
2
5
4
1
6
3
15
1
2
55
16
19
24
19
6
3
14
3
23
1
5
7
31
20
15
9
28
9
3
17
6
6
2
41
3
15
37
14
7
19
15
17
16
7
18
4
5
2
2
6
21
11
13
47
12
12
1
9
11
14
4
2
7
1
5
2
1
11
5
29
39
4
54
19
20
10
11
17
6
6
8
14
2
6
11
1
8
38
19
14
35
6
22
2
7
13
12
14
6
12
9
740
527
468
369
316
289
229
218
196
180
129
127
122
82
82
73
72
70
61
57
48
45
38
36
31
25
19
108
4757
© Wu & Partners, Attorneys-at-Law
3
2
7
3
3
5
1
6
1
220
12
13
2
4
4
4
2
2
1
200
1
2
2
6
3
6
7
2
26
5
4
1
1
1
7
4
6
2
8
1
1
4
5
5
1
1
1
1
2
203
4
165
0
218
1
1
7
217
8
2
2
2
3
3
1
11
2
2
1
6
2
6
2
7
4
1
13
2
1
6
10
2
2
3
1
9
1
1
1
8
173
1
165
3
208
1
1
2
1
3
4
1
9
287
6
8
2
7
4
236
46
The Rise of TDI-2
© Wu & Partners, Attorneys-at-Law
2
1
2
19
165
1
3
3
2
2
36
218
Total
2
3
1
19
203
1
1
1
3
4
1
13
200
2
1
2014
6
1
1
2
1
2
1
1
2013
78
9
8
11
13
6
3
11
2
10
3
4
1
2
4
3
2012
61
13
7
6
9
4
4
5
6
7
2
2
4
1
3
1
2
2011
73
10
11
13
8
6
9
9
5
5
7
3
2
4
2
2
2
2010
53
12
12
13
13
14
7
14
4
14
4
5
2
5
2009
3
1
1
1
1
1
7
3
2
27
220
2008
49
24
14
21
9
8
9
8
8
6
10
3
2
1
1
2007
367
188
138
123
91
100
116
99
90
48
70
52
73
51
34
50
33
43
41
33
35
39
6
17
27
501
2465
2006
2004
China
Korea, Republic of
United States
Taipei, Chinese
Thailand
India
Japan
Indonesia
Russian Federation
Malaysia
Brazil
European Union
Germany
Ukraine
Turkey
South Africa
Mexico
Italy
Spain
Singapore
France
United Kingdom
Viet Nam
Argentina
Canada
Others
Total
2005
Exporter
19952003
Anti-dumping Initiations: By Exporter 01/01/1995 - 31/12/2014
78
8
14
12
8
7
5
10
4
7
12
6
3
3
2
1
5
2
51
11
10
9
8
7
5
5
3
2
3
3
2
60
22
9
22
10
10
6
6
3
3
2
5
3
3
5
2
3
3
3
2
1
22
217
1
2
2
34
173
3
1
1
30
165
75
25
13
17
14
11
11
7
5
9
6
8
7
3
5
3
6
3
4
1
1
3
3
5
2
40
287
63
18
11
13
9
15
7
5
4
10
1
1
44
9
19
5
5
4
5
4
2
4
3
9
3
2
4
1
5
1
2
1
2
1052
349
266
265
197
192
187
183
136
125
122
108
106
79
72
68
66
59
54
53
47
47
46
44
41
793
4757
4
1
3
2
1
2
8
2
19
208
8
4
4
8
2
3
1
3
5
3
5
2
33
236
47
The Rise of TDI-3
© Wu & Partners, Attorneys-at-Law
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Total
United States
67
European Union
42
Canada
12
Australia
6
South Africa
11
Brazil
2
Egypt
4
Peru
3
China
0
Chile
4
Mexico
2
New Zealand
6
Argentina
3
India
0
Israel
2
Pakistan
0
Venezuela, Bolivarian Republic
of
2
Costa Rica
1
Japan
0
Latvia
1
Russian Federation
0
Turkey
0
Ukraine
0
Total
168
2004
Reporting Member
1995
2003
Countervailing Initiations: By Reporting Member 01/01/1995 - 31/12/2014
3
2
3
1
3
1
2
1
7
6
2
3
2
2
14
6
1
1
3
3
1
1
9
4
2
2
5
6
6
2
19
5
4
1
18
2
12
2
156
74
49
18
13
10
10
8
7
6
6
6
3
2
2
2
4
1
1
1
1
2
3
3
1
2
1
2
1
6
1
1
1
1
3
1
1
1
2
25
2
1
1
1
1
1
1
380
1
1
1
8
6
8
11
16
28
9
23
33
1
45
48
The Rise of TDI-4
© Wu & Partners, Attorneys-at-Law
1
2009
2010
2011
2012
2013
2014
Total
1
2008
13
9
3
10
7
13
4
6
2
7
2
6
6
6
0
0
1
33
168
2007
3
1
2006
0
40
2005
China
India
Korea, Republic
of
Indonesia
United States
European Union
Thailand
Italy
Argentina
Taipei, Chinese
Turkey
Canada
Malaysia
Brazil
France
South Africa
Viet Nam
Oman
Pakistan
Others
Total
2004
Exporter
19952003
Countervailing Initiations: By Exporter 01/01/1995 - 31/12/2014
1
2
1
8
1
11
2
13
1
6
1
9
5
10
2
14
6
14
4
90
65
1
1
1
1
1
1
2
1
1
4
1
1
1
1
1
1
2
1
1
2
2
1
1
2
4
1
1
1
1
1
2
1
1
5
1
1
2
1
1
2
24
19
15
14
14
13
9
9
9
8
8
7
7
7
7
5
4
46
380
1
1
2
1
1
1
1
1
1
1
1
0
8
0
6
0
8
0
11
0
16
1
2
28
1
2
0
9
2
25
1
1
1
1
23
1
33
2
2
1
7
45
49
The Rise of TDI-5
Safeguard Initiations: by Reporting Member 01/01/1995 to 30/04/2015
Reporting Member 1995-2003 2004
India
14
1
Indonesia
0
1
Turkey
0
5
Jordan
9
0
Chile
9
1
Egypt
3
0
Philippines
6
0
Ukraine
0
0
United States
10
0
Czech Republic*
9
0
Ecuador
7
0
Colombia
1
2
Morocco
2
0
Argentina
4
1
Bulgaria*
6
0
Venezuela
6
0
Dominican Republic
0
0
European Union*
2
1
Poland*
5
0
Australia
1
0
Brazil
2
0
Korea, Rep. of
4
0
Kyrgyz Rep.
0
0
Russia
0
0
Thailand
0
0
Tunisia
0
0
Others
21
2
Totals
121
14
© Wu & Partners, Attorneys-at-Law
2005
0
1
0
1
0
0
0
0
0
0
0
0
1
0
0
0
0
1
0
0
0
0
0
0
0
0
3
7
2006
0
1
5
1
1
0
1
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
2
1
13
2007
0
0
3
1
0
0
0
2
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
1
8
2008
1
2
1
2
0
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
10
2009
10
0
1
0
1
0
1
2
0
0
0
0
1
0
0
0
3
0
0
0
0
0
2
0
0
0
4
25
2010
1
7
0
1
0
0
0
3
0
0
1
0
1
0
0
0
2
1
0
0
0
0
1
0
1
0
1
20
2011
1
4
1
0
0
1
0
2
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
2
12
2012
1
7
0
1
1
4
0
0
0
0
0
0
1
0
0
0
0
0
0
0
1
0
0
3
2
0
3
24
2013
3
0
1
0
2
0
2
1
0
0
0
4
0
0
0
0
0
0
0
2
0
0
1
0
0
0
2
18
2014
7
3
3
1
0
2
0
0
0
0
1
0
1
0
0
0
0
0
0
0
0
0
0
0
1
2
2
23
2015
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2
Total
39
26
21
17
15
12
11
11
10
9
9
7
7
6
6
6
5
5
5
4
4
4
4
4
4
4
42
297
50
CONNUM / PCN
1. 沒有公佈規則或相較歐美調查案所規範，相對簡
單的歸類
2. 受調產品範圍內的價格、成本變異程度
3. 自行歸類，或再新增分類
© Wu & Partners, Attorneys-at-Law
51
POI & Sub-Periods-1
Cost of Raw Materials
ICIS (CFR)
1,600.00
1,500.00
1,400.00
1,300.00
1,200.00
1,100.00
1,000.00
900.00
© Wu & Partners, Attorneys-at-Law
52
POI & Sub-Periods-2
Cost of Raw Materials
Fluctuation of PTA
25%
20%
15%
10%
5%
0%
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
-5%
-10%
-15%
-20%
© Wu & Partners, Attorneys-at-Law
53
POI & Sub-Periods-3
price
Year average COST
13,000
12,500
12,000
11,500
11,000
10,500
10,000
9,500
9,000
8,500
8,000
Jan
Feb
© Wu & Partners, Attorneys-at-Law
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
54
Lesser Duty Rule / NIP
TERMINATION OF THE IMPOSITION OF ANTI-DUMPING DUTY ON PET
Jakarta, 20 March 2014 - The Government of Republic Indonesia issued a decision to terminate the
imposition of Anti-dumping Duty (BMAD) on Polyethylene Terephtalate (PET) originated from
Republic of Korea, People’s Republic of China (PRC), Singapore and Taiwan on 26 February 2014.
“The Decision was based on national interest consideration because imposition of BMAD will
affect economic condition in the present time,” said Ms. Ernawati, the Chairperson of Indonesia
Anti-dumping Committee (KADI) of the Ministry of Trade.
Ernawati further informed that on 22 June 2012 KADI received petition from PT Indorama
Synthetics Tbk, PT. Indorama Ventures Indonesia, and PT. Polypet Karyapersada which represent
domestic industries in order to conduct the investigation on imported PET, HS No. 3907.60.10.00,
3907.60.20.00 and 3907.60.90.00 in dispersion, granules or chips, resins and film which alleged as
dumped goods which cause injury to the domestic industry produces like product.
Based on investigation on such petition, Ernawati informed that KADI has initiated the antidumping investigation on 29 June 2012 on imported PET originated from Republic of Korea, PRC,
Singapore and Taiwan. Notification of the initiation has been issued in Bisnis Indonesia daily
newspaper in the same date.
On 27 December 2013 KADI issued final disclosure. Based on the investigation conducted by
KADI resulted that dumped PET caused injury to domestic industry and there is causal link between
dumping and injury.
© Wu & Partners, Attorneys-at-Law
55
Lesser Duty Rule / NIP
Injury Margin
Injury
NIP
Landed Value
Margin
(USD/MT) (USD/ MT)
(USD/ MT)
Injury
Margin
(%)
Injury
Margin
Range
(%)
Particulars
Qty
(MT)
Formosa Chemicals and Fibre
Corporation–(Producer/ Exporter)
***
***
***
***
***
5-15
Formosa Chemicals and Fibre
Corporation (Producer)/ Kolmar
Group AG (Exporter)
***
***
***
***
***
0-10
Wt. Average
***
***
***
***
***
5-15
Taiwan Prosperity Chemical
Corporation –(Producer/ Exporter)
***
***
***
***
***
15-25
Taiwan –Non Cooperative
Producer/Exporter
***
***
***
***
***
20-30
Saudi Kayan Petrochemical Co.
(Producer)- Saudi Basic Industries
Corporation (SABIC) (Exporter)
***
***
***
***
***
10-20
Saudi Arabia - Non Cooperative
Producer/Exporter
***
***
***
***
***
15-25
© Wu & Partners, Attorneys-at-Law
56
Value Chain
INDIAN MARKET
DOMESTIC MARKET
PRODUCER
TRADER
IMPORTER
© Wu & Partners, Attorneys-at-Law
CUSTOMER
VALUE
CHAIN
57
Small Volume
India Final Finding
Company has reported ***transactions showing exports of
*** MT (US$***) of Product to India during the period of
investigation, which is ***% of its total turnover and ***%
of its exports of the subject goods. All 4 transactions are
direct sales to India. The Authority notes that the exports
made by Company to India are too insignificant as
compared to its capacity and export orientation. Therefore,
the Authority does not consider exports made by Company
for granting them individual dumping margin.
© Wu & Partners, Attorneys-at-Law
58
問題與討論
© Wu & Partners, Attorneys-at-Law
59
Thank You !
© Wu & Partners, Attorneys-at-Law
60