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THE COOEPRATION COUNCIL FOR THE ARAB STATES OF THE GULF
SECRETARIAT GENERAL
TECHNICAL SECRETARIAT FOR ANTI-INJURIOUS PRACTICES IN INTERNATIONAL TRADE
ANTIDUMPING QUESTIONNAIRE
Intended for Foreign Producers/Exporters
PLEASE NOTE THAT THIS QUESTIONNAIRE HAS TO BE COMPLETED AND PROVIDED IN FOUR COPIES:
TWO AS CONFIDENTIAL VERSION
AND TWO AS PUBLIC VERSION
1
INDEX
INTRODUCTION.......................................................................................................................... 3
GENERAL INSTRUCTIONS........................................................................................................ 4
1.GENERAL DATA....................................................................................................................... 7
1.IDENTITY OF THE COMPANY:..........................................................................................................72.LEGAL REPRESENTATIVE:..............................................................................................................73.LEGAL ENTITY:...............................................................................................................................74.ACTIVITIES:.....................................................................................................................................8
2. THE PRODUCT UNDER INVESTIGATION...........................................................................9
.3 FINANCIAL STATEMENT AND ACCOUNTING SYSTEM.................................................12
4. SALES...................................................................................................................................... 14
TURNOVER.......................................................................................................................................14EXPORT SALES OF THE PRODUCT UNDER INVESTIGATION TO THE GCC STATES...........................14DOMESTIC SALES OF THE LIKE PRODUCT IN THE COUNTRIES...................................................17EXPORT SALES OF THE LIKE PRODUCT TO THIRD COUNTRIES.......................................................19
5. PURCHASES AND STOCKS..................................................................................................20
PURCHASES.......................................................................................................................................20STOCKS.............................................................................................................................................21
6. PRODUCTION AND COST OF PRODUCTION....................................................................22
6-1 PRODUCTION..............................................................................................................................226-2 COST OF PRODUCTION...............................................................................................................22
7. ATTACHMENTS..................................................................................................................... 24
8. ANNEXS.................................................................................................................................. 46
ANNEX 1: CERTIFICATE....................................................................................................................46ANNEX 2: GLOSSARY........................................................................................................................47ANNEX 3: GUIDE FOR ADJUSTMENTS..............................................................................................50ANNEX 4: GUIDELINES FOR COMPLETING THE NON-LIMITED DATA..............................................56
2
INTRODUCTION
With reference to the GCC Common Law on Antidumping, Countervailing and
Safeguard Measures and its Rules of Implementation, this questionnaire aims to
obtain the necessary information to carry out the antidumping investigation of the
Public Notice issued in Volume (17) of the Official Gazette for the GCC-Bureau of
the Technical Secretariat of Anti-Injurious Practices in International Trade (GCC-
TSAIP) due to the complaint lodged by the GCC domestic Industry against the
imports of Ceramic flags and paving, hearth, floor, or wall tiles; whether or not on a
backing; finishing ceramics, which are imported under the GCC-Unified Tariff Code
from item 6907 other than those of subheading 69073000 originated in China, India,
and Spain, (hereinafter referred to as the “product under investigation"). It is in your
own interest to reply to this questionnaire as accurately and completely as possible
and to attach all supporting documents.
It is imperative for the continuation of the proceeding to reply to all questions in
the formats requested and within the time limits specified by the GCC-TSAIP as
indicated in the general notes therein. All documents attached to this questionnaire
should be signed and stamped by or on behalf of your company.
If you have any problems completing the questionnaire, please contact the GCC-
TSAIP officials in charge of the proceedings who will provide you with any
explanation on any question contained in this questionnaire.
3
GENERAL INSTRUCTIONS
1. Before completing the questionnaire you are requested to read
and review carefully all instructions therein and the glossary of
dumping terminology attached as Annex2.
2. This questionnaire is intended for the foreign exporting
producers exporting the product under investigation originating
in China, India, and Spain.
3. The purpose of this questionnaire is to permit the GCC-TSAIP to
obtain the necessary information to carry out the investigation
and on the basis of which preliminary and final determinations
will be made with reference to the GCC common Law and its
Rules of Implementation.
4. The response to this questionnaire must be completed in English
on the official paper of your company.
5. Please put your answers in the order presented in this
questionnaire. In order to do this, rewrite the question to which
you are responding in your narrative submission and put your
answer directly below it. If for any reason because of the nature
of the response required, it is impractical to be able to do this,
please attach more attachments for more details indicating
clearly to which question they relate and indicate the extent of
confidentiality whenever it is required.
6. Any methodology used in allocation of costs and revenue to
different types of the product under investigation, should be
clearly explained.
7. The responses to the questionnaire must be based on sufficient
evidence supporting the data contained therein, which requires
identifying sources of data submitted.
8. Please respect the deadline specified for replying this
questionnaire. Any interested party may request, upon proper
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justification, an extension of the deadline before the ending of
the initial deadline.
9. All cost and pricing information should be provided for the
period of investigation for dumping ( POI) from 1st July 2017 to 30th
June 2018. If your company’s financial year differs from the POI,
please give a detailed explanation of how the information was
compiled for the POI.
10. The GCC-TSAIP may carry out on-spot visits to examine
the records of your company and to verify the information
provided in this questionnaire. For this reason, all worksheets,
documents and records used in answering this questionnaire must
be retained.
11. The confidentiali ty will be fully respected in the
proceeding. Therefore, where appropriate, certain information
and supporting evidence may be given on a confidential basis.
Any information or document provided as confidential must be
labelled as ‘’confidential’’. These confidential data will not be
made available to any other interested party.
12. Moreover, any party providing such ‘’ confidential’’
information is required to provide a non-confidential summary
thereof which is open for inspection and examination by
interested parties. Such summaries shall be in sufficient detail to
permit a reasonable understanding of the data submitted as
‘’confidential’’.
13. The questionnaire with its tables and attachments should be
submitted (confidential and non-confidential copies) in hard copy
and soft copy (using WORD or PDF for text and EXCEL for
data).
14. Identify clearly all units of measurement and currencies used in
all submitted data.
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15. All documents submitted in reply to this questionnaire must be
accompanied by an English or Arabic translation.
16. All correspondence must be sent by mail service or presented
personally to the following address:
Bureau of Technical Secretariat For
Anti-Injurious Practices in International Trade
Riyadh – The Kingdom of Saudi Arabia
P.O Box: 7153
Code: 11462
Tel: 00966112551388
Tel: 00966112551341
Fax : 00966112810093
Email: [email protected]
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1. GENERAL DATA
1. Identity of the company:
Legal entityName
Place of Export/ProductionDate of establishment
CapitalDate of beginning of export/production
WebsiteAddress
Tel/Fax
2. Legal representative:
If you have appointed a legal representative to represent you, please provide the original power of attorney in Attachment (1-1) with the following details:
Name of legal representative:
Nature of the legal representative work:
Address: ………………………… Fax: ………………………………
Tel: ………………………………... Website: ………………………….
Email: …………………………….
Official in charge: ……………………….
(Name and responsibility)…………. Tel: ……………………………….
Email: …………………………… Fax: ………………………………
3. Legal entity:
State the legal form of your company:
Individual/private company□Limited company□
Limited partnership by shares□Limited partnership□
Other (specify) ……………□Partnership□
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Corporation□
Provide copies of the following documents (in original language and in
English):
Articles of Association and all related documents to be attached in
Attachment (1-2). Provide details regarding changes in these Articles of
Association since the original establishment.
Business License in Attachment (1-3)
4. Activities:
Please indicate the activities of your company:
Producer□Retailer □
Exporter□Wholesaler□
Distributor□Other (if any)□
5. Indicate the date of establishment of your company. Please attach any catalogues
or brochures issued by your company in Attachment (1-4).
6. Supply a diagram outlining the overall organizational structure of your company
in Attachment (1-5). Show all units involved in any way with the product under
investigation.
7. Identify your parent company/ies if applicable. Provide the names & addresses
and detail the extent of its ownership in your company.
8. Provide a list of all affiliated companies and their addresses. Describe the
relationship between your company and its affiliated companies and provide
details of the percentage of ownership held by your company and its affiliates.
9. Complete the Attachment (1-6) concerning the affiliated companies of your
company which are involved in any way with the product under investigation
and/or the like product.
10. Complete the Attachment (1-7) concerning the details of the shareholders of
your company who own individually more than 5% of the shares in the capital
and provide details regarding any changes in these shares during the period of
investigation. 8
1.
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2. THE PRODUCT UNDER INVESTIGATION
The product under investigation is the imported product to the GCC from …..
11. Provide in Attachment (2-1) all documents related to the product under
investigation of your company such as catalogues and brochures.
12. Clarify a detailed description of the product under investigation produced and
sold by your company and/or its related companies in terms of:
Technical characteristics of the product
End-uses
HS Code when exporting
Attach a complete flowchart of the production cycle and give a
description summary of the main stages of the production process and
the raw materials used in production.
Distribution channels (Retailer, Wholesaler, Distributor, OEM …etc.)
Periods in which the production and sales of the product under
investigation are increased.
Other (specify)
13. If your company uses coding system for its production and sales of the product
under investigation, please describe in details your company’s product coding
system for each Type/Model of the product under investigation including the full
range of prefixes, suffixes and other notations that identify and specify the
different types/models of the product in Attachment (2-2).
14. In case your company does not use the same product codes in the production, and
sales, or does not use the same code depending on the sales market, provide
cross-references in Attachment (2-2) linking the codes used in the production
department with those used in the sales department.
10
15. For the purpose of the fair comparison between the export sales and domestic
sales in addition to matching the sales data to the relevant cost of production, it is
important that your company and its related companies use throughout the
response to this questionnaire a consistent coding system when referring to the
different types/models of the product under investigation. This code is known as
“Product Control Number - PCN”. It is especially important that the PCN be
used consistently in all electronic files, even if the company’s code(s) used for
sales or production are different from the PCN. The PCN has to be created for
each type/model of the product under investigation produced and sold by your
company and its related companies according to the following characteristics:
PCN Field description
Symbol format Explanation of Symbol
Type/Model category
CW/ CF/ PW/ PF/…..etc.
CW: Ceramic Wall TileCF: Ceramic Floor TilePW: Porcelain Wall TilePF: Porcelain Floor TileEW: Extruded Wall TileEF: Extruded Floor Tile
Water Absorption
W0/ W1/ W2 W0 : <=0.5%W1 : >0.5% <= 10%W2 : >10%
Finishing Z0/ Z1/ R0/ R1/ P0/ P1
Z0: Unglazed Z1: GlazedR0: Unrectified R1: RectifiedP0: UnpolishedP1: Polished
Sizes Provide classifications for “Tile Piece Area” G1/ G2/ G3/ G4/ G5/………..etc.
G1: 0-100cm (i.e. 5x5, 5x10, 10x10…etc.)G2: >100-400cm (i.e. 11x11, 10x20, 20x20….etc.)G3: >400-900cm (i.e. 21x21 29.5x29.5, 30x30….etc.)G4: >900-1600cm (i.e. 25.5x45, 40x40 ….etc.)G5: >1600-2500cm (i.e. 50x50, 20x120….etc.)G6: >2500-3600cm (i.e. 40x80, 60x60….etc.)G7: >3600-4900cm (i.e. 70x70, 60x80….etc.)G8: >4900-6400cm (i.e. 75x75, 80x80….etc.)G9: >6400-8100cm (i.e. 90x90, 60x120….etc.)G10: >8100-10000cm (i.e. 81.5x100, 100x100….etc.)G11: >10000cm other different sizes could be added whenever needed.
Please do not use any separator or spaces within the PCN code in all Excel sheets.
Example:
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Porcelain floor tile with water absorption 0.5%, glazed, rectified and polished
with size 60x60cm: (PFW0Z1R1P1G6).
If you have any suggestions as to how the specifications of the product types
produced and sold by your company could be more appropriately reflected,
please don’t hesitate to contact the GCC-TSAIP.
16. Correlate your company’s product coding (i.e. production codes and sales codes)
provided in Attachment (2-2) with the created product control numbers (PCN) in
the same attachment and explains in detail how the created PCNs are linked with
your company’s production and sales codes.
17. Complete the Attachment (2-3) relating to the differences, if applicable, among
the exported product to the GCC (product under investigation), the like product
you sell in your domestic market (domestic like product), and the like product
you export to a third country (exported like product).
18. Regarding the units to be used in your reply to this questionnaire, you should
normally apply the same measurement consistently throughout your questionnaire
response. Unless otherwise specified, where we request “volume” you should
report in (square meters). Furthermore, all sales prices and values should be
expressed in the currency in which your accounts are kept.
12
3. FINANCIAL STATEMENT AND ACCOUNTING SYSTEM
19. Identify your company’s financial year. If any changes have occurred regarding
this accounting year during the period of investigation, please explain these
changes.
20. State whether your accounting practices comply with the generally accepted
accounting principles (GAAP) in your country. If the principles employed by
your company vary from the GAAP, explain the nature of the difference, and the
reason a different principle was adopted.
21. Provide your company’s method for treatment of fixed assets and the related
depreciation expense. Describe whether these assets are revalued periodically. If
your company does revalue assets, provide a description of the process, including
the accounting entries that are recorded and the frequency of the adjustments.
Identify the indices used for revaluation adjustments and provide index tables
covering the past three years including the POI.
22. Describe your financial accounting system in details indicating the accounting
methods used in preparing your financial statements, and all principles which
have a significant impact on the cost of production, including the explanations of
the following:
- Inventory evaluation (FIFO,LIFO,AVERAGE.) for each of (RM, WIP,
Finished Goods);
- Average useful life for each class of production equipment and
depreciation method and rate used for each including any accelerated
methods;
- Whether standard or actual costing methods are used.
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23. In the event that any of the accounting methods used by your company changed
over the last three financial years, provide a detailed explanation of the changes,
the date of change and the reasons for it.
24. Attach copies (with English translation) of the audited financial statements
including all auditors’ reports, notes and opinion in Attachment (3-1) for the last
three financial years including the POI for your company as well as for related
companies that are involved in production, marketing and sales of the product
under investigation.
25. If you keep separate books for each department/division in the company please
provide balance sheets and income statements for each of them before
consolidation for the last three fiscal years including the POI.
26. Provide full details on your company’s Auditors (i.e. name, address, telephone,
fax, email, and website).
27. Provide a copy of your company’s chart of accounts including the numbers and
names of the accounts used in Attachment (3-2).
28. If your company uses an accounting software, provide the following:
- Name of the accounting software
- The beginning date of use.
- Is the company still using the manual accounting system beside the
software?
29. Provide a list of exchange rates for your domestic currency against the U.S. dollar
(or any other currency of exportation to the GCC) in Attachment (3-3) for the
period of investigation (POI) and identify the source of the information.
14
4. SALES
TURNOVER
30. Complete the table in Attachment (4-1) for the period of Investigation
concerning the following:
a. Total Company’ sales of all products.
b. Sales of the product under investigation to Unrelated Customers.
c. Sales of the product under investigation to Related Customers.
31. Provide any studies about the product under investigation or the like product in
Attachment (4-2).
EXPORT SALES OF THE PRODUCT UNDER INVESTIGATION TO THE GCC STATES
32. Explain how the selling prices are set (pricing methods) of the product under
investigation by providing all the information relating to the terms and conditions
of sale of the product under investigation in terms of:
Delivery Terms: FOB, CIF,C&F ..... etc.
Payment: In advance, upon delivery, Credit (specify no. of days).
Policy of granting discounts and rebates: quantity discount, value/cash
discount, .....
After-sales: Warranty, Maintenance contract, ...etc.
Other (if any)
33. Describe how your prices to each customer are determined. If sales are in
accordance with price lists, supply copies of all lists that applied during the
period of investigation in Attachment (4-3).
34. Complete the table in Attachment (4-4) for all sales of the product under
investigation to the GCC Countries during the period of investigation (POI).
Provide (PDF-format and hard) copies for all export invoices of each export
shipments to the GCC Countries of the product under investigation. Furthermore,
15
attach (PDF-format and hard) copies of the export sales related documents for 5
export shipments of the product under investigation.
35. Complete the table in Attachment (4-4) relating to the breakdown of all the
charges incurred after the ex-factory price on export sales to the GCC of the
product under investigation during the POI (prices’ adjustments). Provide
evidence and working papers to explain each adjustment for 5 invoices.
36. Explain your company’s channels of distribution to the GCC member states for
the product under investigation starting from the factory gate up to the first resale
to independent customer. Describe the sales process for each method or channel
of distribution described and provide a detailed flow chart indicating all details
(i.e. terms of sale, pricing, customers) in Attachment (4-5).
The description you provide on your distribution and sales processes is
intended to provide the GCC-TSAIP with the information necessary to make
appropriate comparisons of sales at the same level of trade.
37. Explain the relationship between your company and your customers
(exporter/importers) mentioned in your reply to Attachment (4-4) and provide
enough details for that in Attachment (4-6) including list of customers’
categories (i.e. OEMs, Distributors, Retailers, End-users), selling activities
performed in details.
Refer to definition of "affiliated person" in Annex 2.
38. Explain the sales negotiation process of the product under investigation starting
from contacting with the customer (purchase order) up to the delivery of the
product under investigation to this customer. Provide flow chart indicating all
details in Attachment (4-7).
39. Clarify whether a change occurred in the distribution channels or in the sales
negotiation process described above during the period of investigation and the
reasons for that.
40. Please provide copies of contracts (with English translation) between your
company and your customers for export sales to GCC (either long-term or short- 16
term), describe in detail the process by which the contracts, the prices, expenses,
and quantities therein, are agreed to. Describe each type of contracts applicable
to the product under investigation, including the terms, the requirements for a
price change or re-negotiation by either side, etc.
41. Were the prices of the product under investigation that were exported to the GCC
member states during the POI:
i) Subject to any direct or indirect reimbursement to your customers (e.g.,
sales promotion, advertising, warranty, etc)? Or,
ii) Influenced by a commercial agreement or relationship including
mutual corporate affiliations and / or common shareholders.
iii) Inclusive of any consideration other than price.
Refer to definition of “Arms-length transactions” in Annex 2).
17
DOMESTIC SALES OF THE LIKE PRODUCT IN THE COUNTRIES
42. Explain how the selling prices are set (pricing methods) for the like product in the
domestic market by providing all the information relating to the terms and
conditions of sale in terms of:
Delivery Terms: OEMs, Wholesaler, Retailer, .....etc.
Payment: In Advance, upon delivery, credit (specify no. of days) ......
Policy of granting discounts and rebates: quantity discount, value/cash
discount, .....
After-sales: Warranty, Maintenance contract, ....
Other (if any)
43. Describe how your prices to each customer are determined. If sales are in
accordance with price lists, supply copies of all lists that applied during the
period of investigation in Attachment (4-8).
44. Complete the table in Attachment (4-9) for all domestic sales of the like product
during the period of investigation. Provide clear (PDF-format and hard) copies
for all domestic invoices for each domestic shipment of the like product.
Furthermore, attach (PDF-format and hard) copies of all domestic sales related
documents for 5 domestic invoices of the like product.
45. Complete the table in Attachment (4-9) relating to the breakdown of all the
charges incurred after the ex-factory price on domestic sales in the countries
concerned. Provide evidence and working papers to explain each adjustment for 5
invoices.
46. Explain your company’s channels of distribution on the domestic market for the
like product starting from the factory gate up to the first resale to independent
customer. Describe the sales process for each method or channel of distribution
described and provide a detailed flow chart indicating all details (i.e. terms of
sale, pricing, customers) in Attachment (4-10).
18
The description you provide on your distribution and sales processes is
intended to provide the GCC-TSAIP with the information necessary to make
appropriate comparisons of sales at the same level of trade.
47. Explain the relationship between your company and your customers (OEM’s,
wholesalers, retailers,..etc.) mentioned in the reply to Attachment (4-9) and
provide enough details for that in Attachment (4-11) including list of customers’
categories (i.e. OEMs, Distributors, Retailers, End-users), selling activities
performed in details.
Refer to definition of "affiliated person" in Annex 2.
48. Explain each step in the sales negotiation process of the like product starting from
contacting with the domestic customer (purchase order) up to the delivery of the
like product to this customer. Provide flow chart indicating all details in
Attachment (4-12).
49. Clarify whether a change occurred in the distribution channels or in the sales
negotiation process described above during the period of investigation and the
reasons for that.
50. Please provide copies of contracts (with English translation) between your
company and your domestic customers for domestic sales in the countries
concerned (either long-term or short- term), describe in detail the process by
which the contracts, the prices, expenses, and quantities therein, are agreed to.
Describe each type of contracts applicable to the like product, including the
terms, the requirements for a price change or re-negotiation by either side, etc.
51. Are the prices of the like product that your company charges in the countries
concerned:
i) Subject to direct or indirect reimbursement to your domestic market
customers (e.g. sales promotion, advertising, warranty, etc)? or
ii) Influenced by a commercial agreement or relationship (including
mutual corporate affiliations and/or common shareholding)? or
iii) Inclusive of any consideration other than price?
If the answer to (i), (ii) or (iii) above is “yes”, please provide details.
19
20
EXPORT SALES OF THE LIKE PRODUCT TO THIRD COUNTRIES
52. Explain how the selling prices are set (pricing methods) for export sales to third
countries by providing all the information in terms of:
Delivery Terms: FOB, CIF, .....
Payment: in advance, upon delivery, credit (specify no. of days).....
Policy of granting discounts and rebates: quantity discount, value/cash
discount, .....
After-sales: Warranty, Maintenance contract, ....
Other (if any)
53. Describe how your prices to each customer are determined. If sales are in
accordance with price lists, supply copies of all lists that applied during the
period of investigation in Attachment (4-13).
54. Complete the table in Attachment (4-14) for all export sales of the like product
to third countries during the period of investigation. Because export sales to third
countries might be too many, you are requested to provide (PDF-format and hard
copies) for representative 5 export invoices of the like product exported to each of
the third countries and copies of the related export documents for only 5 export
invoices.
55. Complete the table in Attachment (4-14) relating to the breakdown of all the
charges incurred after the ex-factory price on export sales to third countries.
Provide evidence and working papers to explain each adjustment for 5 export
invoices of the like product to third countries.
56. Explain your company’s channels of distribution to third countries for the like
product starting from the factory gate up to the first independent customer in third
countries. Describe the sales process for each method or channel of distribution
described and provide a detailed flow chart indicating all details in Attachment
(4-15).
21
The description you provide on your distribution and sales processes is
intended to provide the GCC-TSAIP with the information necessary to make
appropriate comparisons of sales at the same level of trade.
57. Explain the relationship between your company and your customers (OEMs,
wholesalers, retailers,..etc) mentioned in the reply to Attachment (4-14) and
provide enough details for that in a similar attachment as indicated in
attachments (4-6 & 4-11) including list of customers’ categories (i.e. OEM’s,
Distributors, Retailers, End-users), selling activities performed in details.
58. Explain each step in the sales negotiation process of the export sales of the like
product to third countries starting from contacting with the customer in the third
country (purchase order) up to the delivery of the like product to this customer.
Provide flow chart indicating all details in Attachment (4-16).
59. Clarify whether a change occurred in the distribution channels or in the sales
negotiation process described above during the period of investigation and the
reasons for that.
60. Please provide samples for copies of contracts between your company and your
customers for export sales to third countries (either long-term or short- term),
describe in detail the process by which the contracts, and the prices, expenses,
and quantities therein, are agreed to. Describe each type of contracts applicable
to the like product, including the terms, the requirements for a price change or re-
negotiation by either side, etc.
5. PURCHASES AND STOCKSPURCHASES
61. In case your company purchased the product under investigation or the like
product from other origins, please indicate in Attachment (5-1) the names of the
suppliers and the reasons for these purchases.
62. Provide invoices’ statement for the purchases of the product under investigation
or the like product and copies of purchase invoices in Attachment (5-2).
22
63. In case your company purchased raw materials or energy or other services related
to manufacturing from related companies or from companies in which capital you
contribute, please provide a list of the names of those companies with a
description of the nature of the relationship between your company and its
associated companies included all inter-companies transactions, indicating how
purchase prices of raw materials from these companies are determined.
Furthermore, please provide invoices’ statement for the purchases of these
materials from related companies.
64. Please complete Attachment (5-3) regarding the purchase of raw materials.
STOCKS
65. Provide a description of the stock of Raw materials, Semi-finished, and Finished
goods for the period of investigation related to the product under investigation
and the domestic like product and the exported like product to third countries in
Attachment (5-4).
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6. PRODUCTION AND COST OF PRODUCTION
6-1 PRODUCTION
66. Complete the table in Attachment (6-1) related to the actual production in
volume for the product under investigation and the like product during the period
of investigation. In case your company manufactures the product under
investigation and the like product in more than one factory, please complete this
table separately for each factory.
67. Indicate in Attachment (6-2) the number and the names of your company’s
factories which produce the product under investigation or the like product.
68. Indicate the main inputs’ materials of the production process, whether such
materials were imported, and whether the input value includes import charges and
indirect taxes for both exported and domestic types.
6-2 COST OF PRODUCTION
69. Describe the cost accounting system used by your company to record and allocate
the production cost of the product under investigation (e.g. job costing, process
costing).
70. If your company uses a standard cost system state whether standard costs were
used in your response and whether all variances between standard and actual
costs have been allocated. Explain in detail the allocation method used, as well as
any significant or unusual cost variances that occurred during the investigation
period.
71. Please indicate the cost centers (direct & indirect) and the allocation methods
used regarding the product under investigation.
72. Describe the method used under your company's cost accounting system to
account for byproducts and scrap generated at each stage of the production
process.
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73. Does your company receive, either directly or indirectly, any consideration from
a central or provincial Government or other organization (e.g., subsidies export
incentives, etc.) for the products you manufacture and sell? If so, please provide
details of any assistance on a per annum basis or on per unit basis, as appropriate.
74. Provide a copy of the income statement for the product under investigation for the
last 2 financial years including the period of investigation in Attachment (6-3).
Please provide full details of any allocation method used.
75. Please provide the cost of production of the product under investigation for
Domestic sales, Export sales to GCC, and exports to countries other than GCC in
Attachments (6-4), (6-5) and (6-6) respectively.
a- Separate schedules should be provided showing the cost structure for
each Type/Model (PCN) of the product under investigation and the like
product for the period of investigation. This should include the
following:
1- Identify and quantify the main raw material components and labour costs, and the basis of distribution/allocation of these costs to the product under investigation and like product during the POI.
2- Identify and quantify the indirect factory overhead costs and the basis of distribution/allocation of these costs to the product under investigation and the like product during the POI.
3- Identify and quantify the elements of SG&A costs, and the methods your company has used to allocate these costs to the product under investigation and the like product during the POI.
b- Attachments (6-4), (6-5), and (6-6) should be provided for each
type/model/ (PCN) of the product under investigation and the like
product.
c- Supporting documentation for the cost items and working papers
demonstrating the allocation of costs and expenses should be
attached.25
7. ATTACHMENTS
Attachment N0. Description Remark
1-1 Original power of attorney1-2 Articles of Association and related documents1-3 Business license1-4 Catalogues or Brochures about your company1-5 Overall organizational structure of your company
1-6 Related companies of your companyTable is attached
1-7 Shareholders of your companyTable is attached
2-1 Catalogues or brochures for the product under investigation
2-2 Types of the product under investigation Table is attached
2-3Differences between the product under investigation and the like products
Table is attached
3-1Audited Financial Accounts for the last 3 years including the POI for the company
3-2 Copy of Chart of Accounts3-3 List of Exchange Rate for domestic currency against US$
4-1 Total sales during the period of investigation Table is attached
4-2Studies about the product under investigation or the like product
4-3 Price lists for export to the GCC Countries during the POI
4-4Export sales of the product under investigation to the GCC Countries during the POI
Table is attached
4-5 Flow chart of Distribution Channels for exports to GCC
4-6Customers for the product under investigation to GCC during the POI
Table is attached
4-7 Flow chart of sales negotiation process for exports to GCC4-8 Price Lists for domestic sales
4-9 Domestic sales of the like product during the POI Table is attached
4-10 Domestic Flow chart of Sales process& Distribution Channels
4-11Domestic customers who sell the like product in your domestic market during the POI
Table is attached
4-12 Domestic flow chart of sales negotiation process4-13 Price lists for export to third countries during the POI
26
4-14 Export sales to third countries during the POI Table is attached
4-15 Flow chart of distribution channels for sales to third countries
4-16Flow chart of sales negotiation process for sales to third countries
5-1Suppliers for purchase of the product under investigation or the like product
Table is attached
5-2Invoices statement for the purchases of the product under investigation or the like product
Table is attached
5-3 Purchase of Raw materials Table is attached
5-4 Stock of raw materials, work-in-process, and finished goods Table is attached
6-1Actual production in volume for the product under investigation and the like product during the POI
Table is attached
6-2Your company’s factories producing the product under investigation
Table is attached
6-3 Income statement for the product under investigation the POI Table is attached
6-4Factory Cost and Profit for Domestic Sales of the Like Product.
Table is attached
6-5Factory Cost and Profit for Export Sales of Product under Investigation to the GCC.
Table is attached
6-6Factory Cost and Profit for Export Sales of the Like Product to Third Countries (same country as reported in Att.4-17)
Table is attached
27
Attachment (1-6)
Affiliated companies
Name, address, phone, fax, email, and website of
related company
Please tick (√)
if involved in any way with the product
under investigation or
the like product
List
activities
Percentage of share-
holding in related
company
%
Percentage of share-holding
of related company in
your company
%
28
Attachment (1-7)
Shareholders of your company
websiteEmailFaxTelActivity of shareholder
%Share in the
capitalAddressNameNo.
1-
2-
29
Attachment (2-2)
Product Coding System
Remark
sPCNExport
sales
code
Domest
ic sales
code
Producti
on code
Description
*
Name of
Type/Mo
del
Provide explanations of the elements composing your company’s production and
sales codes.
* Description may include dimensions of each type/model.
Provide this table in EXCEL
30
Attachment (2-3)
Differences between the product under investigation and the like products
Like product
exported to third
countries
Like product in
the domestic
market
Product under
investigation
exported to GCC
Difference
Provide this table in EXCEL
31
Attachment (4-1)
Total Sales during the period of investigation
Unrelated CustomersRelated Customers
DataVolume (M2)ValueVolume (M2)Value
Total company’s Sales (all products) as in Income Statement1
Domestic market
Exports to GCC
Exports to other Countries
Sales of the Product Under Investigation
Domestic Market
Exports to GCC
Exports to other Countries In case the accounts of your company have been consolidated with related companies, prepare a separate table showing the consolidated turnover, after
all discounts and free of taxes, in the same format. Explain in detail how the consolidation has been done.
Specify currency
Provide this table in EXCEL
1 Net sales after all discounts.
32
Attachment (4-4)
Export sales of the product under investigation to the GCC Countries during the POI
Oth
er (S
peci
fy)
Ban
k ch
arge
sC
redi
t Cos
tW
arra
nty
com
mis
sion
sIn
land
Fre
ight
Pack
ing
Han
dlin
g
Dis
coun
t/Reb
ate
Mar
ine
Insu
ranc
e O
cean
Fre
ight
Paym
ent t
erm
1
Cur
renc
yT
otal
CIF
Val
ue
Del
iver
y te
rms
Invo
ice
Val
ue
Vol
ume
(squ
are
met
ers)
M2
PCN
Prod
uct
Des
crip
tion
as
Prod
uct N
ame
Typ
e/M
odel
Exp
ort S
ales
C
ode
Prod
uctio
n C
ode
Impo
rter
GC
C-
Cou
ntry
Impo
rter
Cod
e
Impo
rter
Nam
e
Exp
orte
r C
ode
Exp
orte
r N
ame2
Arr
ival
Por
t
Ship
ping
Por
t
Ship
ping
Dat
e
Invo
ice
Dat
e
Invo
ice
No.
Seri
al N
o.
1
2
3
4
…
Provide this table in EXCEL Specify currency Attach copies of export documents for 5 export invoices for the product under investigation. Attach evidence and working papers to explain each adjustment for 5 invoices.
1 In case of credit sales, specify the number of days in which payment is made.
2 In case your company is the exporting producer for the product under investigation, then write (Not Applicable or N/A).
33
Attachment (4-6)
Customers of the product under investigation exported to GCC during the POI
Website
Em
ail
Fax
Tel
Add
ress
Value Volume
(M2)
Nature of relationshipi.e. affiliated,
subsidiary, …etc)
Specify currency
34
Attachment (4-9)
Domestic sales of the like product during the POIO
ther
(Spe
cify
)
Cre
dit C
ost
Han
dlin
g
Pack
ing
Inla
nd F
reig
ht
Dis
coun
ts/R
ebat
es
Del
iver
y te
rms
Del
iver
y da
te
Paym
ent T
erm
s1
Cur
renc
y
Invo
ice
Val
ue
Vol
ume
- squ
are
met
ers (
M2 )
PCN
Prod
uct
Des
crip
tion
as in
In
voic
e
Prod
uct N
ame
Typ
e/M
odel
Cus
tom
er C
ode
Cus
tom
er N
ame
Prod
ucer
Nam
e2
Dom
estic
Sal
es
code
Prod
uctio
n co
de
Invo
ice
date
Invo
ice
No.
Seri
al N
o.
1
2
3
…
Attach copies for all related documents for 5 domestic sales’ invoices of the like product.
Provide this table in EXCEL
Specify currency
Attach evidence and working papers to explain each adjustment for 5 invoices.
1 In case of credit sales, specify the number of days in which payment is made.
2 In case your company doesn’t sell the product under investigation for other producers in the domestic market, then write (Not Applicable or N/A).
35
Attachment (4-11)
Domestic customers who sell the like product in your domestic market during the POI
website EmailFaxTelAddressValueVolume (M2)
Nature of relationship
(i.e. affiliated, subsidiary, …
etc)
Category (OEM,
Distributor, wholesaler,
Retailer, end-user)
Selling Activit
y
Country
Customer Name
and Code
Specify currency
36
Attachment (4-14)
Export sales of the like product to third countries during the POI
Pack
ing
Oce
an F
reig
htPa
ymen
t ter
m1
Cur
renc
y
Del
iver
y te
rms
Invo
ice
Val
ue
Vol
ume
- sq
uare
met
ers
(M2 )
PCN
Prod
uct
Des
crip
tion
as
in In
voic
ePr
oduc
t Nam
e T
ype/
Mod
elE
xpor
t Sal
es
Cod
ePr
oduc
tion
Cod
eIm
port
er
Cou
ntry
Rel
atio
nshi
p w
ith Im
port
er
or e
xpor
ter
Impo
rter
Cod
e
Impo
rter
Nam
e
Exp
orte
r C
ode
Nam
e2
Arr
ival
Por
t
Ship
ping
Por
t
Ship
ping
Dat
e
Invo
ice
Dat
eIn
voic
e N
o.
Seri
al N
o.
1
2
3
…
Attach copies of export documents for 5 invoices for the exported like product Provide this table in Excel Specify currency Attach evidence and working papers to explain each adjustment for 5 invoices.
1 In case of credit sales, specify the number of days in which payment is made.
2 In case your company is the exporting producer for the product under investigation, then write (Not Applicable or N/A).
37
Attachment (5-1)
Suppliers
Reasons for
purchase
Website
Fax
Tel
AddressValue Volume
(M2)
Category (OEM,
Distributor,
wholesaler, Retailer, end-user)
Nature of relationship
(i.e. affiliated, subsidiary, …
etc)
Selling Activit
y
Country
Customer Name
and Code
Specify currency
38
Attachment (5-2)
Invoices’ statement for the purchases of the product under investigation or the like product
Country of origin
Customer codeRelationCustomer
namePayment
termsDelivery
termsInvoice Value
Volume- square meters
(M2)
Invoice date
Invoice No.PCNProduct
Description
Product Name
Type/ModelSales code
Seri
al N
o.
1
2
…
Provide this table in EXCEL Specify currency Attach copies of purchase invoices
39
Attachment (5-3)
Purchase of Raw Materials
Purchased domestically Imported without duties Imported with duties TOTAL
Raw Materials
Country of origin
Supplier Name
Relation (Related or Unrelated)
Value Volume Value CIF VolumeValue
CIFVolume
(+) Duty paid
(-) Duty
DrawbackValue Volume
Average cost per
unit
a)
b)
c)
d)
….etc
TOTAL
Provide this table in EXCEL Specify currency and unit of measurement for volume.
40
Attachment (5-4)
From (1st July 2017 to 30th June 2018)Data ValueVolume- square meters (M2)
Stock of raw materialsOpening stock: July 1st, 2017
Closing stock: June 30th, 2018
Stock of Semi-finished GoodsOpening stock: July 1st, 2017
Closing stock: June 30th, 2018
Stock of Finished GoodsOpening stock: July 1st, 2017
Closing stock: June 30th, 2018
Stock during the POI related to the product under investigation and the domestic like product and the exported like product to third countries
Provide these Table in EXCEL
Specify Currency
41
Attachment (6-1)
Actual production during the POI
From (1st July 2017 to 30th June 2018)Data
Production CostVolume- square meters (M2)
Total production of all products
Total production of the product under investigation
Total production of the exported product under
investigation to the GCC
Total production of the like product for domestic sales
Total production of the like product for exports to all
third countries
Provide this Table in EXCEL
Provide this Table for each factory.
42
Attachment 6-2
Your company’s factories producing the product under investigation
Production in volume
(square meters) (M2)TelCountry City AddressFactory name
Provide this table in EXCEL
43
Attachment 6-3
Income statement for the product under investigation in the last two years including the POI
Total all productsDomestic market sales
during period of investigationExport market (GCC + other)
Sales during period of investigationUnrelated customers Related customers Unrelated customers Related customers
Last Financial
Year
Period of Investigation
(POI)
Product under
Investigation
Other Products
Product under
Investigation
Other Products
Product under
Investigation
Other Products
Product under
Investigation
Other Products
Total Quantity of Sales (M2)
Net Value of Sales
Cost of goods sold
Selling, General, and Administrative Expenses
(SG&A) *Financing Expenses
Total costs
Net Profit/Loss Before Tax
Net sales revenue is the sales revenue as per the income statement (after all discounts or sales returns or allowances). All values must be given for each column separately. Identify all SG&A elements. Specify the Currency Provide these Tables in EXCEL
44
Attachment 6-4
Factory Cost and Profit for Domestic Sales of the Like Product during the POI
Cost Element Per M2 Product (1) Type/Model
Product (2) Type/Model
Product (3) Type/Model
PCN (1) PCN (2) PCN (3)1) Direct Materials
a) ………b) ……….c) ……....d) Others (Please Specify)
2) Direct Labour
3) Manufacturing Overhead
- Indirect materials - Indirect labour - Energy costs - Depreciation- Maintenance and repairs - Packaging Costs- Packaging Costs1 - Others (Please Specify) 4) Total Manufacturing Cost
(1+2+3)
5) Selling, General and Administrative Expenses (SGA)
- Insurance- Inland freight- Commissions- Advertising- R&D- Others (Please Specify)
6) Financing Expenses
TOTAL COST OF PRODUCTION (4+5+6)Net Profit/Loss before Tax
Selling Price Ex-Factory
Lines may be added to reflect the company’s cost structure.
The cost data above must be provided for each (PCN) of the domestic like product. This information must also be provided in EXCEL Specify Currency.
-Packaging Costs
1 If the packing process is part of the manufacturing process detail it here, otherwise it should be included in the selling expense.
43
Attachment 6-5
Factory Cost and Profit for Export Sales of Product under Investigation to the GCC during the POI
Cost Element Per M2 Product (1) Type/Model
Product (2) Type/Model
Product (3) Type/Model
PCN (1) PCN (2) PCN (3)1) Direct Materials
a) ………b) ……….c) ……....d) Others (Please Specify)
2) Direct Labour
3) Manufacturing Overhead
- Indirect materials - Indirect labour - Energy costs - Depreciation- Maintenance and repairs - Packaging Costs- Packaging Costs1 - Others (Please Specify) 4) Total Manufacturing Cost
(1+2+3)
5) Selling, General and Administrative Expenses (SGA)
- Insurance- Inland freight- Commissions- Advertising- R&D- Others (Please Specify)
6) Financing Expenses
TOTAL COST OF PRODUCTION (4+5+6)Net Profit/Loss before Tax
Selling Price Ex-Factory
Lines may be added to reflect the company’s cost structure. The cost data above must be provided for each (PCN) of the domestic like product. This information must also be provided in Excel. Specify Currency.
-Packaging Costs
1 If the packing process is part of the manufacturing process detail it here, otherwise it should be included in the selling expense.
44
Attachment 6-6
Factory Cost and Profit for Export Sales of the Like Product to Third Countries during the POI
Cost Element Per M2 Product (1) Type/Model
Product (2) Type/Model
Product (3) Type/Model
PCN (1) PCN (2) PCN (3)1) Direct Materials
a) ………b) ……….c) ……....d) Others (Please Specify)
2) Direct Labour
3) Manufacturing Overhead
- Indirect materials - Indirect labour - Energy costs - Depreciation- Maintenance and repairs - Packaging Costs- Packaging Costs1 - Others (Please Specify) 4) Total Manufacturing Cost
(1+2+3)
5) Selling, General and Administrative Expenses (SGA)
- Insurance- Inland freight- Commissions- Advertising- R&D- Others (Please Specify)
6) Financing Expenses
TOTAL COST OF PRODUCTION (4+5+6)Net Profit/Loss before Tax
Selling Price Ex-Factory Lines may be added to reflect the company’s cost structure.
The cost data above must be provided for each (PCN) of the domestic like product. This information must also be provided in EXCEL Specify Currency.
-Packaging Costs
1 If the packing process is part of the manufacturing process detail it here, otherwise it should be included in the selling expense.
45
8. ANNEXS
ANNEX 1: CERTIFICATE
The undersigned on behalf of (name of company) certifies that all information
supplied in this questionnaire is correct and complete accordingly to records of the
company,
And in case of differences between the information submitted and those recorded in
you company, the GCC-TSAIP has the right to disregard this information,
And understands that the information submitted in this questionnaire or any
information submitted during the investigation proceeding may be subject to audit and
verification by the GCC-TSAIP.
Date signature of authorized official
Company stamp name and title of authorized official
46
ANNEX 2: GLOSSARY
WTO Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade 1994
Antidumping agreement
The GCC Common Law on Anti-Dumping, Countervailing and safeguard measures
The GCC Common Law
Exporting a product to GCC Member States at less than its normal value in the ordinary course of trade for the like product in the exporting country.
Dumping:
Injury shall mean material injury to a GCC industry, threat of material injury to a GCC industry or material retardation of the establishment of such an industry.
Injury
Causal relationship between the dumped imports and the injury to the GCC industry. It should be determined on the basis of examination of all relevant evidence. The investigation authority will take actions only against the dumped imports which cause injury to the GCC industry. The injury caused by other factors must not be attributed to dumped imports.
Causal link
The price paid or payable for the product under investigation when sold for export from the exporting country to the GCC market
Export price:
The price paid or payable, for the like product in the ordinary course of trade when destined for consumption in the exporting country
Normal value:
The difference between the normal value and the export price during the period of investigation
Dumping amount:
Percentage of dumping amount relatively to the export priceDumping margin
A fair comparison has to be made between the export price and the normal value. Due allowances have to be made in each case, on its merits, for differences which affect price comparability, including discounts, rebates and quantities, transport, insurance, handling, loading and ancillary costs, packing, credit, after-sales costs, commissions.
Adjustments
It shall be considered to be de minimis if the dumping margin is less than two percent (2), expressed as a percentage of the export price. In this case the investigation shall be terminated
De minimis
The imported product as described in the notice of initiation of Product under 47
the investigation. investigation:
GCC products which are identical or alike in all respects to the product under investigation, or in the absence of such a product, another product which, although not alike in all respects, has characteristics closely resembling those of the product under investigation
Like products:
GCC Industry: Member States’ producers as a whole of the like products or those of them whose collective output of the products constitutes a major proportion of the total domestic production of those products. For the purpose of safeguard investigations, the term GCC industry shall mean total Member States producers as a whole of the like or directly competitive products operating within the territory of Member states, or those whose collective output of the like or directly competitive products constitutes a major proportion of the total domestic production of those products.
GCC Industry:
Bureau of the Technical Secretariat of Anti-injurious Practices in International Trade
GCC Competent authority
Combined markets of the GCC Member States.GCC market:
Buyer(s) without association, and without a commercial or production partnership with the importer in the importing country or with the exporter or producer in the exporting country, and without any relationship with them, or where both of them are not controlled by a third party directly or indirectly and where neither of them are members of same family.
Independent buyer(s):
Under relevant trade laws, transactions between affiliated persons are subject to particular scrutiny. Affiliated persons (affiliates) include (1) members of a family, (2) an officer or director of an organization and that organization, (3) partners, (4) employers and their employees, and (5) any person or organization directly or indirectly owning, controlling, or holding with power to vote, five percent or more of the outstanding voting stock or shares of any organization and the organization. In addition, affiliates include (6) any person who controls any other person and the other person, and (7) any two or more persons who directly control, are controlled by, or are under common control with, any person. “Control” exists where one person or organization is legally or operationally in a position to exercise restraint or direction over the other person or organization.
Affiliated Person(s):
48
An arms-length transaction is a voluntary sale involving two parties who are independent of each other. In such a transaction no special consideration, such as preferred pricing arrangements, special services, etc., is made because of one party’s relationship to the other. Sales within a company, or other transactions between two parties having some legal, financial, or other common connection, are not considered to be arms length transactions.
Arms-Length Transaction:
In order to establish whether differences in levels of trade exist, the GCC-TSAIP reviews distribution systems, including categories of customers, selling activities, and levels of selling expenses for each type of sale. Different levels of trade are typically characterized by purchasers at different stages in the chain of distribution and sellers performing qualitatively and/or quantitatively different selling activities. Different levels of trade necessarily involve differences in selling activities, although differences in selling activities alone are not sufficient to establish differences in levels of trade. Similarly, customer categories such as OEM’s, distributor, wholesaler, retailer, and end-user are often useful in identifying levels of trade, although they, too, are insufficient in themselves to establish differences in levels of trade. Rather, the GCC-TSAIP evaluates differences in levels of trade based on a seller’s entire marketing process.
A level of trade adjustment may be granted where a company can show that its domestic sales of the like product are being made at a level of trade different from the level of trade of its export sales and that such difference has affected price comparability. For this purpose, any claims should clearly identify the domestic and export levels of trade by demonstrating that functions and prices for the sales in question are shown to be appropriate to the alleged levels of trade on both markets.
Level of Trade
Period of investigation during which should be determined the existence of dumping, injury and causal link between them.
POI
The GCC-TSAIP may carry out on-spot visits to examine the records of the company and to verify the information provided in this questionnaire
On-spot visit
The commitment given by the interested party that information submitted in the questionnaire are correct and complete
Certificate
49
ANNEX 3: GUIDE FOR ADJUSTMENTS
In order to carry out a fair comparison between the export price and the normal value of the product concerned the following information is requested. Where the normal value and the export price as established are not on a comparable basis due allowance, in the form of adjustments, can be made where prices and price comparability are affected. For this purpose you may claim adjustments where it can be demonstrated that the factor concerned is one which has resulted in a different price being charged to your customers.
Please note that all allowances either in Export or Domestic Sales must have already been included in the cost of production. For example, an adjustment you may report for packing cost or customs charges must have already been included in the cost of production as a component of COM or SG&A.
1. Adjustments on Export sales You are requested to explain in detail each adjustment you claim. Report the amounts of the adjustments on a transaction-by-transaction basis in the listings provided in Attachment (4-4). Wherever possible, report actual expenses rather than averages. If you allocate any of these expenses, explain the reason for your choice and the methodology used.
a- Discounts and rebates
Describe in detail your policy for granting discounts and rebates to customers in GCC. List all the different kinds of discounts or rebates you have granted, e.g. cash discounts, quantity discounts, loyalty discounts, year-end rebates etc. and describe their terms. Include deferred discounts. If discounts or rebates vary by class of customer, explain separately the discounts and rebates given to each class.
Provide your discount schedules, and be prepared to furnish on request contracts or agreements that reflect all discounts and rebates that were given.
Note that the term "rebate" includes credit on current or future purchases, promissory notes, extension of credit, or free goods or services. Also note that any claim should be properly quantified and directly linked to the sale under consideration.
b- Transportation, insurance, handling, loading, and ancillary costs
List all charges which are included in the export prices such as custom charges, port charges and expenses, storage charges at ports, and explain how you have quantified each of these charges. Report the adjustments in Attachment (4-4) transaction-by-transaction table using separate columns for each cost.
Make necessary adjustment for transportation costs which were incurred subsequent to the sale being made, for moving the products from the production premises to the independent customer.
50
c- Packing costs
Specify the cost of packing for the product under investigation. List material and labour costs separately. Be specific in describing packing materials and any special or extraordinary procedures used in preparing the product under investigation for shipment to GCC. If the product under investigation is subsequently repackaged in GCC, report these charges and costs separately.
d- Cost of any credit granted for the sales
Credit refers to the cost of the time the buyer is given to pay the goods, i.e. agreed in the terms of payment. Describe the method you have used to calculate the credit costs. Indicate the interest rate you used to compute expenses associated with granting credit on sales. Provide information on interest rates you paid for short-term borrowings for the currencies concerned.
For credit cost for terms of payment like CAD (Cash against Document), L/C at Sight or etc, you are required to reflect period between time of loading and time of payment into Term of Payment.
e- Direct costs of providing warranties, technical assistance and services, as provided for by law and/or in the sales contract
List all direct costs mentioned above which were incurred and were specified in the export sales contracts, or were required by the law of the country concerned. Identify the general ledger account(s) where each expense is located.
f- Bank charges
List all banking expenses incurred due to the export sales.
g- Commissions paid in respect of the sales under consideration
Where commissions were paid to unrelated or related sellers, report the amount of commission expenses and explain the terms under which commissions are given.
h- Import charges or indirect taxes
An adjustment concerning import charges and taxes can be made under the conditions set out in Article 2.4. of the Anti-Dumping Agreement. For such adjustments provide the following information.
51
Duty Drawback (If any)
An adjustment concerning import charges can be made. For such adjustments provide the following information.
i. Provide original and English translations of statutes and regulations authorizing duty drawback on exported goods and governing the methods used to calculate duty drawback.
ii. Report separately the total amount of duty drawback you received for your sales to GCC.
iii. Explain the method you used to connect the duty drawback amount to the specific sales to GCC.
iv. Report in the transaction-by-transaction listing Attachment (4-4) the amount of duty drawback you received for each sale transaction to GCC.
v. Explain how you calculated this amount.
vi. Provide for two export invoices, all necessary information with photocopies of the original documents (the documentation which was submitted to claim the refund) that justify the adjustment you claim and explain how you calculate the amount that you report in the transaction-by-transaction listing.
vii. Explain in particular the relation between the amount received from the Government when you export with the amount paid for imported materials.
Indirect taxes (If any)
An adjustment concerning indirect taxes can be made. For such adjustments provide the following information.
i. List all internal taxes imposed on the domestic market products, which were either rebated upon exportation or not collected on the products exported to GCC.
ii. For each tax listed above, provide original and English translations of statutes and regulations authorizing the collection of the tax, including documents that explain the method of calculation, assessment, and payment of the tax.
52
iii. For each tax listed above, separately provide information on the tax base or taxable price, the tax rate, the amount of taxes assessed, any deductions or offsets to the tax and the formula used to calculate the tax amount.
iv. Indicate when you are legally obligated or liable for tax payment. Report when you actually paid taxes and whether you maintain separate accounts for these taxes.
v. If any, report in the transaction-by-transaction listing Attachment (4-4) the amount of such taxes applicable to each domestic sale but rebated or not collected for sales to GCC and provide the relevant documents. Please specify the currency used.
vi. Explain how you calculated this amount.
i- Other factors Any adjustments should also be made for differences in other factors, not provided in the above paragraphs, if it is clearly described and demonstrated that they affect price comparability. If you claims allowances in “Other 1” and “Other 2” in any transaction, please list the type of claims, explain why they are important and provide supporting document and calculation sheet. Identify the general ledger account(s) where each expense is located.
Report all such expenses incurred for exports to the GCC market in the transaction-by-transaction Attachment (4-4). Please specify the currency used.
2. Adjustments on Domestic sales You are requested to explain in detail each adjustment you claim. Report the
amounts of the adjustments on a transaction-by-transaction basis in the listings provided in Attachment (4-9). Wherever possible, report actual expenses rather than averages. If you allocate any of these expenses, explain the reason for your choice and the methodology used.
Any adjustment can be claimed for where it can be demonstrated that the factor concerned is one (relevant documents and calculations must be provided for this purpose, otherwise allowance claims may not be taken into consideration), which has resulted in a different price being charged to your customers.
a- Discounts and rebates, including those given for differences in quantities
- Describe in detail your policy for granting discounts and rebates to independent domestic customers. List all the different kinds of discounts or rebates you granted, e.g. cash discounts, quantity discounts, loyalty discounts, year-end rebates etc. and describe their terms.
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- Include deferred discounts. If discounts or rebates vary by class of customer (e.g. users and distributors), explain separately the discounts and rebates given to each class.
- List all of your customers who were eligible for each discount or rebate program and their customer codes, and describe the criteria you used to determine their eligibility.
- Provide your discount schedules and be prepared to furnish on request contracts or agreements that reflect all discounts and rebates that were given.
- Note that the term "rebate" includes provision of either currency, credit on current or future purchases, promissory notes, extension of credit, or free goods or services.
- Also note that any claim should be properly quantified and directly linked to the sale under consideration.
b- Cost of any credit granted for the sales
Cost of credit refers to the implicit cost of granting credit for a specific sales transaction. The agreed terms of payment must be known to the parties involved and the cost of the credit terms must be reflected in the sales price of the like product. Describe the method you have used to calculate the credit costs. Provide information on interest rates applied or applicable to your company for short-term borrowings during the investigation period. Credit cost may only be claimed if it is proved that parties involved have known term of payment during the time of sales and this cost has been reflected into sales seen in commercial invoice itself, or other substantiated documents.
c- Packing costs
Specify the costs of packing for the products shipped to domestic customers and those shipped to GCC. List material and labor costs separately. Be specific in describing packing materials and any special or extraordinary procedures used in preparing the like product. Identify the general ledger account(s) where each expense is located.
d- Transportation, handling, loading costs
List all charges included in domestic prices and explain how you have quantified each of these charges.
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Make necessary adjustment only for transportation costs incurred subsequent to the sales, for moving the products from the production premises to the independent customer. Identify the general ledger account(s) where each expense is located.
e- Level of trade
An adjustment for differences in levels of trade, including any differences which may arise in OEM sales, can be made where, in relation to the distribution chain in both markets, it is shown that the export price, including a constructed export price, is at a different level of trade from the normal value and the difference has affected price comparability which is demonstrated by consistent and distinct differences in functions and prices of the seller for the different level of trade in the domestic market of the exporting country. The amount of the adjustment has to be based on the market value of the difference.
However, in circumstances not envisaged in the paragraph above, when an existing difference in level of trade cannot be quantified because of the absence of the relevant levels on the domestic market of the exporting country or the importing country, or where certain functions are shown clearly to relate to levels of trade other than the one which is to be used in the comparison, a special adjustment may be established.
j- Other factors Any adjustments should also be made for differences in other factors, not provided in the above paragraphs, if it is clearly described and demonstrated that they affect price comparability. If you claims allowances in “Other 1” and “Other 2” in any transaction, please list the type of claims, explain why they are important and provide supporting document and calculation sheet. Identify the general ledger account(s) where each expense is located.
Report all such expenses incurred for sales in the domestic market in the transaction-by-transaction Attachment (4-9). Please specify the currency used.
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ANNEX 4: GUIDELINES FOR COMPLETING THE NON-LIMITED DATA
To protect confidential information, the following instructions show you how to complete the non-limited data:
When the information concerns numbers for various years you can use indices.Example of limited information:
2013 2014 201530000 60000 80000
The non-limited version could be as follows:2013 2014 2015100 200 267
When the limited information concerns text you can either summarize it or eliminate the names of parties by indicating their function.
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