U.S Code last checked for updates: Apr 28, 2024
§ 1677a.
Export price and constructed export price
(a)
Export price
(b)
Constructed export price
(c)
Adjustments for export price and constructed export price
The price used to establish export price and constructed export price shall be—
(1)
increased by—
(A)
when not included in such price, the cost of all containers and coverings and all other costs, charges, and expenses incident to placing the subject merchandise in condition packed ready for shipment to the United States,
(B)
the amount of any import duties imposed by the country of exportation which have been rebated, or which have not been collected, by reason of the exportation of the subject merchandise to the United States, and
(C)
the amount of any countervailing duty imposed on the subject merchandise under part I of this subtitle to offset an export subsidy, and
(2)
reduced by—
(A)
except as provided in paragraph (1)(C), the amount, if any, included in such price, attributable to any additional costs, charges, or expenses, and United States import duties, which are incident to bringing the subject merchandise from the original place of shipment in the exporting country to the place of delivery in the United States, and
(B)
the amount, if included in such price, of any export tax, duty, or other charge imposed by the exporting country on the exportation of the subject merchandise to the United States, other than an export tax, duty, or other charge described in section 1677(6)(C) of this title.
(d)
Additional adjustments to constructed export price
For purposes of this section, the price used to establish constructed export price shall also be reduced by—
(1)
the amount of any of the following expenses generally incurred by or for the account of the producer or exporter, or the affiliated seller in the United States, in selling the subject merchandise (or subject merchandise to which value has been added)—
(A)
commissions for selling the subject merchandise in the United States;
(B)
expenses that result from, and bear a direct relationship to, the sale, such as credit expenses, guarantees and warranties;
(C)
any selling expenses that the seller pays on behalf of the purchaser; and
(D)
any selling expenses not deducted under subparagraph (A), (B), or (C);
(2)
the cost of any further manufacture or assembly (including additional material and labor), except in circumstances described in subsection (e); and
(3)
the profit allocated to the expenses described in paragraphs (1) and (2).
(e)
Special rule for merchandise with value added after importation
Where the subject merchandise is imported by a person affiliated with the exporter or producer, and the value added in the United States by the affiliated person is likely to exceed substantially the value of the subject merchandise, the administering authority shall determine the constructed export price for such merchandise by using one of the following prices if there is a sufficient quantity of sales to provide a reasonable basis for comparison and the administering authority determines that the use of such sales is appropriate:
(1)
The price of identical subject merchandise sold by the exporter or producer to an unaffiliated person.
(2)
The price of other subject merchandise sold by the exporter or producer to an unaffiliated person.
If there is not a sufficient quantity of sales to provide a reasonable basis for comparison under paragraph (1) or (2), or the administering authority determines that neither of the prices described in such paragraphs is appropriate, then the constructed export price may be determined on any other reasonable basis.
(f)
Special rule for determining profit
(1)
In general
(2)
Definitions
For purposes of this subsection:
(A)
Applicable percentage
(B)
Total United States expenses
(C)
Total expenses
The term “total expenses” means all expenses in the first of the following categories which applies and which are incurred by or on behalf of the foreign producer and foreign exporter of the subject merchandise and by or on behalf of the United States seller affiliated with the producer or exporter with respect to the production and sale of such merchandise:
(i)
The expenses incurred with respect to the subject merchandise sold in the United States and the foreign like product sold in the exporting country if such expenses were requested by the administering authority for the purpose of establishing normal value and constructed export price.
(ii)
The expenses incurred with respect to the narrowest category of merchandise sold in the United States and the exporting country which includes the subject merchandise.
(iii)
The expenses incurred with respect to the narrowest category of merchandise sold in all countries which includes the subject merchandise.
(D)
Total actual profit
(June 17, 1930, ch. 497, title VII, § 772, as added Pub. L. 96–39, title I, § 101, July 26, 1979, 93 Stat. 181; amended Pub. L. 98–573, title VI, § 614, Oct. 30, 1984, 98 Stat. 3036; Pub. L. 103–465, title II, § 223, Dec. 8, 1994, 108 Stat. 4876.)
cite as: 19 USC 1677a