Anti-dumping price comparison requires reliable cost records, fair comparability adjustments, and special normal-value rules for non-market economies.

Anti-dumping normal value, export price and margin of dumping are determined from reliable exporter or producer records, with adjustments for cost allocation, non-recurring costs and start-up operations. Below-cost domestic or third-country sales may be disregarded where they are substantial, sustained and do not allow cost recovery. Export price and normal value must be fairly compared at an equivalent trade level with allowances for demonstrated price differences. For non-market economy imports, normal value may be based on an appropriate market-economy third country or another reasonable basis, subject to criteria concerning market conditions and State interference.

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