Anti-dumping duties: Analysing costs and determining constructed value

More and more foreign companies are finding their costs of production under investigation by United States authorities. In the early 1980s, few anti-dumping cases involved cost of production. This has changed. United States industries began to realize that a cost investigation gives them a significant strategic advantage in anti-dumping investigations, and pushed for changes in United States law and practice to make such investigations easier to trigger and more burdensome to defend. Even if the foreign company eventually proves that its sales are ‘above cost’, the company will have devoted enormous resources to defending against the cost allegations and will have shifted some attention away from the issues involved in defending the price investigation.

Sustainable Development Goals:

Industry, Innovation and Infrastructure