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    <description>Determination of normal value, export price and margin of dumping is based on exporter or producer records consistent with generally accepted accounting principles, with exclusion of below cost sales in substantial quantities and adjustments for non recurring or start up costs. Comparisons must be made at equivalent levels of trade with allowances for differences affecting price comparability, and currency conversions use sale date rates with provision for forward linked sales. For non market economy imports, normal value is derived from a market economy third country or other reasonable bases, subject to rebuttable presumptions and specified evaluative criteria.</description>
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