Last Revised September 21, 2006

**SECTION B**

**Sales in the Home Market**

**or to a Third Country**

I. [General Explanation of Section B]{.underline}

This section of the questionnaire provides instructions for reporting
your sales of the **foreign like product** in your home market or a
third-country market. The choice of the appropriate market is based, in
part, on your response to question 1 in section A.

For simplicity, the instructions refer to the **foreign market**. The
foreign market is the home market or a third-country market, whichever
will be used to determine normal value.

Please submit a copy of the computer program/spreadsheet/worksheet that
you used to calculate the prices, expenses, and adjustments reported in
your foreign-market sales lists. The documentation submitted should
provide detail on any formulas used for the calculation of the figures
provided in the sales lists, identify any factors used therein, and
identify the price or unit basis to which the factors are applied.

II\. [Computer File of Foreign Market Sales]{.underline}

A.  Sales Reporting

> In accordance with the instructions provided in this section, prepare
> a computer data file containing all sales of the foreign like product
> made in the comparison market during the period of investigation
> ("POI"). Report all sales of the foreign like product, whether or not
> you consider particular merchandise to be that which is most
> appropriately compared to your sales of the subject merchandise. The
> Department will then select the appropriate comparison sales from your
> sales listing. Do not, however, report canceled sales.

B.  Sales to Affiliated Customers in the Comparison Market

> This section applies to respondents who made sales of the foreign like
> product to affiliated parties in the comparison market.[^1] If you did
> not make sales to affiliated parties in the comparison market during
> the POI, please disregard this section and proceed to section C,
> below.

In general, if you sold to an affiliate that resold the merchandise to
an unaffiliated party in the comparison market, report the affiliate's
resales during the POI to unaffiliated customers rather than your sales
to the affiliate. However, certain exceptions apply; these are described
below.

> 1\. If your aggregate sales to all affiliated customers in the
> comparison market constitute less than five percent of your total
> sales in the comparison market, report your sales to the affiliated
> customers rather than the affiliates' resales to unaffiliated
> customers.
>
> 2\. If your sales to all affiliates, in the aggregate, are equal to or
> greater than five percent of your total sales in the comparison
> market, then the following instructions apply.
>
> a.) If you had sales of the foreign like product to an affiliated
> reseller, and you can demonstrate that those sales were arm's-length
> transactions, you may report your sales to that affiliate rather than
> that affiliate's resales to unaffiliated customers. However, if the
> affiliated reseller also consumed some of the merchandise, skip to
> paragraph B. 2. b.) below. (By "consumed" we mean used in the
> production of merchandise that does not fall within the description
> provided in Appendix III.) Conduct your analysis of sales to
> affiliates in accordance with the guidelines set forth in Appendix VI,
> and provide copies of the program and output as well as worksheets
> illustrating and explaining your results.
>
> ***Note:** We may apply facts available, including an adverse
> inference, pursuant to Sections 776(a) and (b) of the Tariff Act of
> 1930, in determining your dumping margin if you do not provide the
> affiliate's sales to the first unaffiliated party, and also do not
> show that you determined, and how you determined, that your sales to
> affiliated parties were made at arm's length in accordance with the
> guidelines set forth in Appendix VI.*

In addition, if you report affiliated-party sales and complete
documentation concerning the affiliated party test that appears to
indicate that the sales to the affiliate were made at arm's length, but
we later determine that you did not demonstrate that the affiliated
party sales passed the arm's length test, we may require that you report
the affiliates' sales to the first unaffiliated customers under an
accelerated deadline later in the investigation.

> b.) If you had sales to an affiliated party that consumed all or some
> of the merchandise (*i.e*., used it in the production of merchandise
> that does not fall within the description provided in Appendix III),
> then report all of your sales to that affiliate, whether the
> merchandise was consumed or resold by the affiliate. Conduct an
> arm's-length analysis of sales to the affiliate in accordance with the
> guidelines set forth in Appendix VI, and provide copies of the program
> and output as well as worksheets illustrating and explaining your
> results. If you cannot demonstrate that your sales to the affiliate
> were at arm's-length prices, then you must also report the affiliate's
> sales to unaffiliated customers; however, in any case you must report
> your sales to the affiliate.
>
> ***[Note:]{.underline}** We may apply facts available, including an
> adverse inference, pursuant to Sections 776(a) and (b) of the Tariff
> Act of 1930, in determining your dumping margin if you do not provide
> the affiliate's sales to the first unaffiliated party, and also do not
> show that you determined, and how you determined, that your sales to
> affiliated parties were made at arm*'s *length in accordance with the
> guidelines set forth in Appendix VI.*

In addition, if you report affiliated-party sales and complete
documentation concerning the affiliated party test that appears to
indicate that the sales to the affiliate were made at arm's length, but
we later determine that you did not demonstrate that the affiliated
party sales passed the arm's length test, we may require that you report
the affiliates' sales to the first unaffiliated customers under an
accelerated deadline later in the investigation.

> c.) If you have questions regarding which of the above situations
> applies to your company, or believe you have a situation not described
> above, contact the official in charge by no later than fourteen
> calendar days after the issuance of this questionnaire (the issuance
> date of this questionnaire appears on the first page of the cover
> letter).
>
> C. For sales of merchandise that have been shipped to the customer and
> invoiced by the time this response is prepared, each "record" in the
> computer data file should correspond to an invoice line item (*i.e.*,
> each unique product included on the invoice). For sales of merchandise
> that have not yet been shipped and invoiced (in whole or in part) to
> the customer, a "record" should correspond to the unshipped portion of
> the sale.

Each computer record submitted should contain the information requested
concerning the product sold, the terms of the sale, the selling expenses
incurred and other information. The following portion of section B
describes the information the Department requires.[^2]

III\. [Summary of Data Fields for Foreign Market]{.underline}

Please complete the comparison market sales database summary that
appears in Appendix VII.

At the top of the spreadsheet is a place to indicate the date the
spreadsheet was submitted to the Department. You are responsible for
ensuring that the spreadsheet is consistent with the accompanying
narrative response and any accompanying databases submitted on
electronic media. Each time you revise your questionnaire response, such
as in answer to a supplemental questionnaire, and your response requires
a change in a spreadsheet, you must submit a revised spreadsheet with
the date the revision is submitted to the Department.

Please submit the worksheet computer file in a standard spreadsheet
format such as Excel (.xls). You must include as well a printout of this
spreadsheet that is identical in content to the computer file.

If you have any questions concerning completion and submission of this
spreadsheet, please contact the official in charge by no later than
fourteen calendar days after the issuance of this questionnaire (the
issuance date of this questionnaire appears on the first page of the
cover letter).

The chart that follows is a summary of the data fields for the foreign
market sales file which are described in the remainder of this section
of the questionnaire. In addition to the field number, description and
name, the chart lists the page number in this section that contains the
instructions for completing the field itself and the narrative response.
Please refer to Appendix II Instructions for Submitting Computer Data
for instructions on preparing the electronic file.

+---------+---------------------------------------------+-------------+
| **      | **FIELD**                                   | **FIELD**   |
| FIELD** |                                             |             |
|         | **DESCRIPTION**                             | **NAME**    |
| **N     |                                             |             |
| UMBER** |                                             |             |
+=========+=============================================+=============+
| 0.0     | Sequential Number                           | SEQH        |
+---------+---------------------------------------------+-------------+
| 1.0     | Complete Product Code                       | P           |
|         |                                             | RODCODH[^3] |
+---------+---------------------------------------------+-------------+
| 2.0     | Matching Control Number                     | CONNUMH     |
+---------+---------------------------------------------+-------------+
| 3.1     | Product Characteristics                     |             |
| thru    |                                             |             |
| 3.n     |                                             |             |
+---------+---------------------------------------------+-------------+
| 4.0     | Customer Code                               | CUSCODH     |
+---------+---------------------------------------------+-------------+
| 4.1     | Consolidated Customer Code                  | CCUSCODH    |
+---------+---------------------------------------------+-------------+
| 5.0     | Customer Relationship                       | CUSRELH     |
+---------+---------------------------------------------+-------------+
| 6.0     | Customer Category                           | CUSCATH     |
+---------+---------------------------------------------+-------------+
| 7.0     | Channel of Distribution                     | CHANNELH    |
+---------+---------------------------------------------+-------------+
| 8.0     | Sale Invoice Date                           | SALINDTH    |
+---------+---------------------------------------------+-------------+
| 9.0     | Date of Sale                                | SALEDATH    |
+---------+---------------------------------------------+-------------+
| 10.0    | Sale Invoice Number                         | INVOICEH    |
+---------+---------------------------------------------+-------------+
| 11.0    | Date of Shipment                            | SHIPDATH    |
+---------+---------------------------------------------+-------------+
| 12.0    | Date of Receipt of Payment                  | PAYDATEH    |
+---------+---------------------------------------------+-------------+
| 13.0    | Terms of Delivery                           | SALETERH    |
+---------+---------------------------------------------+-------------+
| 14.0    | Terms of Payment                            | PAYTERMH    |
+---------+---------------------------------------------+-------------+
| 15.0    | Quantity                                    | QTYH        |
+---------+---------------------------------------------+-------------+
| 16.0    | Quantity Unit of Measure                    | QTYUNITH    |
+---------+---------------------------------------------+-------------+
| 17.0    | Gross Unit Price                            | GRSUPRH     |
+---------+---------------------------------------------+-------------+
| 18.1-n  | Billing Adjustments                         | BILLADJH    |
+---------+---------------------------------------------+-------------+
| 19.1    | Early Payment Discounts                     | EARLPYH     |
+---------+---------------------------------------------+-------------+
| 19.2    | Quantity Discounts                          | QTYDISH     |
+---------+---------------------------------------------+-------------+
| 19      | Other Discounts                             | O           |
| .3-19.n |                                             | THDIS(1-n)H |
+---------+---------------------------------------------+-------------+
| 20      | Rebates                                     | R           |
| .1-20.n |                                             | EBATE(1-n)H |
+---------+---------------------------------------------+-------------+
| 21.0    | Level of Trade                              | LOTH        |
+---------+---------------------------------------------+-------------+
| 22.0    | Level of Trade Adjustment                   | LOTADJH     |
+---------+---------------------------------------------+-------------+
| 23.0    | Inland Freight - Plant to Distribution      | INLFTWH     |
|         | Warehouse                                   |             |
+---------+---------------------------------------------+-------------+
| 24.0    | Warehousing Expense                         | WAREHSH     |
+---------+---------------------------------------------+-------------+
| 25.0    | Inland Freight - Plant/Warehouse to         | INLFTCH     |
|         | Customer                                    |             |
+---------+---------------------------------------------+-------------+
| 26.0    | Inland Insurance                            | INSUREH     |
+---------+---------------------------------------------+-------------+
| 27.0    | Destination                                 | DESTH       |
+---------+---------------------------------------------+-------------+
| 28.0    | Commissions                                 | COMMH       |
+---------+---------------------------------------------+-------------+
| 29.0    | Selling Agent                               | SELAGENH    |
+---------+---------------------------------------------+-------------+
| 30.0    | Selling Agent Relationship                  | SELARELH    |
+---------+---------------------------------------------+-------------+
| 31.0    | Credit Expenses                             | CREDITH     |
+---------+---------------------------------------------+-------------+
| 32.0    | Interest Revenue                            | INTREVH     |
+---------+---------------------------------------------+-------------+
| 33.0    | Advertising Expenses                        | ADVERTH     |
+---------+---------------------------------------------+-------------+
| 34.0    | Warranty Expense                            | WARRH       |
+---------+---------------------------------------------+-------------+
| 35.0    | Technical Service Expense                   | TECHSERH    |
+---------+---------------------------------------------+-------------+
| 36.0    | Royalties                                   | ROYALH      |
+---------+---------------------------------------------+-------------+
| 37      | Other Direct Selling Expenses               | DIRSELH     |
| .1-37.n |                                             |             |
+---------+---------------------------------------------+-------------+
| 38.0    | Indirect Selling Expenses                   | INDIRSH     |
+---------+---------------------------------------------+-------------+
| 39.0    | Inventory Carrying Costs                    | INVCARH     |
+---------+---------------------------------------------+-------------+
| 40.0    | Packing Cost                                | PACKH       |
+---------+---------------------------------------------+-------------+
| 41.0    | Variable Manufacturing Cost                 | VCOMH       |
+---------+---------------------------------------------+-------------+
| 42.0    | Manufacturer                                | MFRH        |
+---------+---------------------------------------------+-------------+
| 43.0    | Samples                                     | SAMPLEH     |
+---------+---------------------------------------------+-------------+
| **Add   |                                             |             |
| itional |                                             |             |
| Fields  |                                             |             |
| for     |                                             |             |
| Third-  |                                             |             |
| Country |                                             |             |
| Sales** |                                             |             |
+---------+---------------------------------------------+-------------+
| 44.0    | International Freight                       | INTNFRT     |
+---------+---------------------------------------------+-------------+
| 45.0    | Marine Insurance                            | MARNINT     |
+---------+---------------------------------------------+-------------+
| 46.0    | Third-Country Inland Freight from Port to   | INLFPWT     |
|         | Warehouse                                   |             |
+---------+---------------------------------------------+-------------+
| 47.0    | Third-Country Inland Freight from Warehouse | INLFWCT     |
|         | to the Unaffiliated Customer                |             |
+---------+---------------------------------------------+-------------+
| 48.0    | Third-Country Inland Insurance              | TCINLINT    |
+---------+---------------------------------------------+-------------+
| 49.0    | Third-Country Brokerage and Handling        | TCBRKHT     |
+---------+---------------------------------------------+-------------+
| 50.0    | Third-Country Customs Duty                  | TCDUTYT     |
+---------+---------------------------------------------+-------------+
| 51.0    | Duty Drawback                               | DTYDRAWT    |
+---------+---------------------------------------------+-------------+

IV\. [Foreign Market Sales Reconciliation]{.underline}

Please provide a complete package of documents and worksheets
demonstrating how you identified the sales you reported to the
Department and reconciling the reported sales to the total sales listed
in your general ledger. Include a copy of all computer programs used to
separate the reported sales from your total sales and to calculate
expenses.

### V. Reporting of Expenses 

For each expense data field reported in the sales database, using the
chart of accounts, please identify the account(s) used to calculate such
expense. In addition, for each reported field, provide all sub accounts
to the account referenced.

This information can be provided in chart form. For example, for
movement expenses, please report the expenses in the following manner:

+-----------------------+-----------------------+-----------------------+
| **Field**             | **Main Account**      | **Sub Accounts**      |
+-----------------------+-----------------------+-----------------------+
| Port Charges          | Account 030 Handling  | Account 031 Port XYZ  |
| (PORTCHGH)            |                       |                       |
|                       |                       | Account 0312 XXX      |
+-----------------------+-----------------------+-----------------------+

Each field used to report expenses should thus identify all accounts
which were used to calculate such expense.

VI\. Instructions for the Narrative Response and the Computer File of
Foreign Market Sales

The following instructions combine the questionnaire with the computer
data file format.

\"FIELD NUMBER\" includes the number and descriptive name of the field
in the computer data file. \"FIELD NAME\" is the variable name for the
submitted printouts of the data file. \"DESCRIPTION\" describes the
information you should report in the field of the computer data file,
and \"NARRATIVE\" describes the additional information we request you
provide, not in the computer data file, but in the narrative response.

  -----------------------------------------------------------------------
  Fields 1 through 3.

  Report the information requested concerning the product sold. Fields 1
  and 2 are reserved for the product code and a \"matching\" control
  number the Department will use in the calculation of the dumping
  margin. Fields numbered 3.1 to 3.n specify the product characteristics
  requested by the Department. You may add additional product
  characteristics in separate fields. However, if you add characteristics
  not specified in the questionnaire, describe in the narrative response
  why you believe that the Department should use this information to
  define **identical** and **similar merchandise**. At this point, do not
  incorporate these additional product characteristics into your response
  to CONNUMH (Field Number 2.0).
  -----------------------------------------------------------------------

**FIELD NUMBER 0.0**: **Sequential Number**

FIELD NAME: SEQH

> DESCRIPTION: Assign a unique sequential number to each sales record.
> This sales record number should remain constant in all future
> submissions (*i.e.*, sales record line items should not be renumbered
> during the course of this segment). This field will assist you in
> reconciling our calculations with the data you submit in your
> response.

**FIELD NUMBER 1.0: Complete Product Code**

FIELD NAME: PRODCODH (or PRODCODT)[^4]

> DESCRIPTION: Report the commercial product code assigned by your
> company in the normal course of business to the specific product sold.
>
> NARRATIVE: The product code should be described in response to
> question 7 b in section A of this questionnaire.

**FIELD NUMBER 2.0: Matching Control Number**

FIELD NAME: CONNUMH

> DESCRIPTION: Assign a control number to each unique product reported
> in the section B sales data file. Identical products should be
> assigned the same control number in each record in every file in which
> the product is referenced (*e.g.*, products with identical physical
> characteristics reported in the foreign market sales file and the U.S.
> market sales file should have the same control number).

+-----------------------------------------------------------------------+
| *For Department Use only. This box should be deleted prior to sending |
| the questionnaire to respondents.*                                    |
|                                                                       |
| *Fields numbered 3.1 through 3.n are specified for the product        |
| characteristics the Department requests each respondent submit. The   |
| field names and descriptions should be completed prior to sending the |
| questionnaire to the respondents. A narrative response may be         |
| required. For example, if you wish the respondent to provide a        |
| description of a particular characteristic, add a \"NARRATIVE\"       |
| request in the field description below.*                              |
+-----------------------------------------------------------------------+

**FIELD NUMBER 3.1**:

FIELD NAME:

> DESCRIPTION:

**FIELD NUMBER 3.2:**

FIELD NAME:

> DESCRIPTION:

**FIELD NUMBER 3.3:**

FIELD NAME:

DESCRIPTION:

**FIELD NUMBER 3.n:**

FIELD NAME:

DESCRIPTION:

  -----------------------------------------------------------------------
  Fields 4 through 7.

  Report the information requested concerning the customer and the
  channel of distribution for the merchandise. In the section A response,
  you have described the various channels through which you distribute
  the merchandise. The response to field 7 should correspond to the
  description you have provided in your response to section A.
  -----------------------------------------------------------------------

**FIELD NUMBER 4.0: Customer Code**

FIELD NAME: CUSCODH

> DESCRIPTION: Report the name of the customer or the internal
> accounting code designating the customer, as used in your normal
> course of business.
>
> NARRATIVE: Provide a list of customer names and codes as an attachment
> to your response. If known, identify customers that export some or all
> of their purchases of the foreign like product. Explain how you
> determined which sales were for consumption in the foreign market.

**FIELD NUMBER 4.1: Consolidated Customer Code**

FIELD NAME: CCUSCODH

> DESCRIPTION: Report only one name or code for each of your customers,
> even if more than one name or accounting code exists for that customer
> in your books and records. For example, if you use different codes for
> regional offices of the same customer, report the same code for this
> customer, regardless of the location of the office.
>
> NARRATIVE: Provide a list of customer names and codes as an attachment
> to your response, ensuring that each customer is assigned only one
> discrete code for this field.

**FIELD NUMBER 5.0: Customer Relationship**

FIELD NAME: CUSRELH

> DESCRIPTION: Report the code designating whether the customer is
> affiliated. As previously noted, the definition of affiliated parties
> is in Appendix I. For each customer you reported as an affiliate,
> please provide a detailed explanation of the nature of the
> affiliation.

1 = Unaffiliated Customers

2 = Affiliated Customers

**FIELD NUMBER 6.0: Customer Category**

FIELD NAME: CUSCATH

DESCRIPTION: 1 = Original Equipment Manufacturers

2 = Trading Companies

3 = Distributors

4 = Retailers

5 - n Specify additional categories as required.

> NARRATIVE: Identify any additional categories and indicate the code
> used for each. Identify any customers that have been classified in
> more than one customer category and explain the circumstances
> requiring such treatment.

**FIELD NUMBER 7.0: Channel of Distribution**

FIELD NAME: CHANNELH

> DESCRIPTION: The channels of distribution designated in this field
> should conform to those described in the response to question 3 in
> section A of the questionnaire.

1 = Channel 1

2 = Channel 2

3 - n = Channel 3 - n.

> NARRATIVE: Identify any additional channels and indicate the code used
> for each. The codes for channel of distribution listed above are
> examples only. You need not use them.

  -----------------------------------------------------------------------
  Fields 8 through 14.

  Report the information requested concerning the terms of delivery and
  payment and the dates of the specified events of each sale. Please be
  sure to report dates in the specified eight-digit format. The Glossary
  of Terms at Appendix I describes the Department\'s criteria for
  determining the date of sale. The criteria used by the Department to
  determine the date of sale may be different from the criteria you use
  in your accounting system; please contact the official in charge if,
  after reviewing the Department\'s criteria, you are uncertain when a
  sale has occurred.
  -----------------------------------------------------------------------

**FIELD NUMBER 8.0: Sale Invoice Date**

FIELD NAME: SALINDTH

> DESCRIPTION: Positions 1 - 4 = Year

Positions 5 & 6 = Month

Positions 7 & 8 = Day

**FIELD NUMBER 9.0: Date of Sale (if different than Sale Invoice Date)**

FIELD NAME: SALEDATH

> DESCRIPTION: Include this field only if the date of sale is different
> from the sale invoice date. The appropriate date to use as date of
> sale should be determined in consultation with the "Official in
> Charge."
>
> Positions 1 - 4 = Year

Positions 5 & 6 = Month

Positions 7 & 8 = Day

**FIELD NUMBER 10.0: Sale Invoice Number**

FIELD NAME: INVOICEH

> DESCRIPTION: Report the reference number assigned to the invoice in
> your accounting system.
>
> NARRATIVE: Describe the invoice numbering system used by each sales
> entity that originated a sale reported in this data file. Is it simply
> a sequential number or is additional information included in the code,
> such as place of sale? If additional information is contained in the
> code, provide a key describing each component of the code.

**FIELD NUMBER 11.0: Date of Shipment**

FIELD NAME: SHIPDATH

> DESCRIPTION: Report the date of shipment from the factory or
> distribution warehouse to the customer.

Positions 1 - 4 = Year

> Positions 5 & 6 = Month
>
> Positions 7 & 8 = Day

**FIELD NUMBER 12.0: Date of Receipt of Payment**

FIELD NAME: PAYDATEH

> DESCRIPTION: Report the date your records indicate payment was
> received from the customer.

Positions 1 - 4 = Year

Positions 5 & 6 = Month

Positions 7 & 8 = Day

> NARRATIVE: Indicate the basis for determining the date of payment and
> the ledger from which this date was identified. If you cannot collect
> dates of payment in the time allowed for responding to this
> questionnaire, explain why and do not complete this field. If you
> collect the information but a particular invoice is unpaid, enter a
> "." (period) in this field for that invoice.

**FIELD NUMBER 13.0: Terms of Delivery**

FIELD NAME: SALETERH

DESCRIPTION: 1 = Delivered

2 = FOB (specify delivery point; *e.g.*, FOB railroad)

3 - n Specify other delivery terms as required.

> NARRATIVE: Describe the terms of delivery offered and indicate the
> code used for each. If the terms vary by channel of distribution,
> explain how these are related.
>
> The codes for delivery terms listed above are examples only. You need
> not use them.

**FIELD NUMBER 14.0: Terms of Payment**

FIELD NAME: PAYTERMH

DESCRIPTION: Report terms of payment granted the customer.

1 = 30 days after invoice.

2 = 60 days after invoice.

3- n Specify other payment terms as required.

> NARRATIVE: Describe each of the terms of payment you offer and
> indicate the code used for each. If the terms vary by channel of
> distribution, explain how these are related. If the payment terms you
> offer are tied to early payment discounts or to interest penalties for
> late payment, please explain. Indicate whether the payment terms are
> stated or coded on each invoice or, otherwise, how customers agree to
> payment terms.
>
> The codes for payment terms listed above are examples only. You need
> not use them.

  -----------------------------------------------------------------------
  Fields 15 through 20.

  Report the information requested concerning the quantity sold and the
  price per unit paid in each sale transaction. All **price adjustments**
  granted, including **discounts** and **rebates**, should be reported in
  these fields. The gross unit price less price adjustments should equal
  the net amount of revenue received from the sale. If the invoice to
  your customer includes separate charges for other services directly
  related to the sale, such as a charge for shipping, create a separate
  field for reporting each additional charge. Refer to the Glossary of
  Terms at Appendix I for a more complete description of each of the
  price adjustments listed.
  -----------------------------------------------------------------------

**FIELD NUMBER 15.0: Quantity**

FIELD NAME: QTYH

> DESCRIPTION: Report the sale quantity for this transaction. In
> general, this quantity will be the quantity of the specific shipment
> or invoice line, net of returns where possible. For sales that have
> not been fully shipped/invoiced at the time the computer data for this
> section is prepared, also report the quantity of the sale not yet
> shipped (*i.e.*, total quantity sold less the quantity shipped and
> invoiced to date - and reported in other records in this file).
>
> For example, assume the date of sale is the date of the customer\'s
> order. In the last month of the POI a customer orders 100 tons to be
> shipped in 5 lots of 20 tons each once every 30 days. At the time of
> preparation of your questionnaire response, 3 of the 5 shipments have
> been made and an invoice sent for each shipment to the customer.
>
> The file you submit to the Department should contain 4 records: one
> record for each shipment and invoice and a fourth record for the
> unshipped amount of 40 tons. For the record containing the unshipped
> 40 tons, complete the adjustment fields based on estimates.
>
> NARRATIVE: Explain how returns, if you permit them, affect your sales
> recorded in the general ledger and sales ledger.

**FIELD NUMBER 16.0: Quantity Unit of Measure**

FIELD NAME: QTYUNITH

> DESCRIPTION: Report all sales in this file in the same unit of
> measure. Use an abbreviation or code to indicate the unit of measure.
> For example,

1 or MT = metric tons

2 or KG = kilograms

3 - n Specify as needed

> NARRATIVE: Provide a table of the units of measure and abbreviations
> or codes used.
>
> The codes for unit of measure listed above are examples only. You need
> not use them.
>
> Please use a single unit of measure for expressing all prices,
> expenses, and adjustments you report. If you make sales or incur
> expenses or adjustments using more than one unit of measure, select
> the predominantly used unit of measure for sales of merchandise to
> express all reported data. Additionally, in separate fields report the
> price, expense or adjustment as it appears in your records (*i.e*.,
> before the conversion to a single unit of measure), and the conversion
> factor applied to convert the data to a single unit of measure.

  -----------------------------------------------------------------------

  -----------------------------------------------------------------------

**FIELD NUMBER 17.0: Gross Unit Price**

> FIELD NAME: GRSUPRH
>
> DESCRIPTION: Report the unit price recorded on the invoice for sales
> shipped and invoiced in whole or in part. To report portions of sales
> not shipped, provide the agreed unit sale price for the quantity that
> will be shipped to complete the order. This value should be the gross
> price for a single unit of measure. Discounts and rebates should be
> reported separately in fields numbered 19.n and 20.n, respectively.

**FIELD NUMBER 18.1-n: Billing Adjustments**

> FIELD NAME: BILLADJH
>
> DESCRIPTION: Report any price adjustments made for reasons other than
> discounts or rebates. State whether these billing adjustments are
> reflected in your gross unit price. Report a decrease in price as a
> negative figure and an increase in price as a positive figure. Report
> zero in this field if no adjustments were made to the price. Create a
> separate field for each type of billing adjustment (*e.g.*,
> corrections of invoicing errors, post-invoicing price adjustments).
>
> NARRATIVE: Describe the nature of each type of billing adjustment that
> is recognized in your sales records. Describe the document flow
> employed to process the price changes.

**FIELD NUMBER 19.1: Early Payment Discounts**

FIELD NAME: EARLPYH

> DESCRIPTION: Report the unit value of any discount granted to the
> customer for early payment.
>
> NARRATIVE: Explain your policy and practice for granting early payment
> discounts. Describe the basis for eligibility for such discount. If
> discounts vary by channel of distribution (field 7.0) or by customer
> category (field 6.0), provide an explanation of the discounts given to
> each category. Explain how you calculated the per-unit discount. Where
> available, provide sample documentation, including sample agreements,
> for this type of discount.

**FIELD NUMBER 19.2: Quantity Discounts**

FIELD NAME: QTYDISH

> DESCRIPTION: Report the unit value of any discount granted to the
> customer due to the quantity of the purchase.
>
> NARRATIVE: Explain your policy and practice for granting quantity
> discounts. Describe the basis for eligibility for such discounts. If
> discounts vary by channel of distribution (field 7.0) or by customer
> category (field 6.0), provide an explanation of the discount given to
> each channel and category. Explain how you calculated the per-unit
> discount. Provide your quantity discount schedule or other
> documentation establishing the discount program.

**FIELD NUMBER 19.3-n: Other Discounts**

FIELD NAME: OTHDIS(1-n)H

> DESCRIPTION: Report the unit value of other discounts granted to the
> customer. Create a separate field for reporting each discount applied.
>
> NARRATIVE: Explain your policy and practice for granting each
> additional discount. Describe each type of discount granted and the
> basis for eligibility for such discount. If discounts vary by channel
> of distribution (field 7.0) or by customer category (field 6.0),
> provide an explanation of the discounts given to each category.
> Explain how you calculated each additional per-unit discount. Where
> available, provide sample documentation, including sample agreements,
> for each type of discount.

**FIELD NUMBER 20.1-n: Rebates**

FIELD NAME: REBATE(1-n)H

> DESCRIPTION: Report the unit value of each rebate given to the
> customer. Create a separate field for reporting each rebate program.
> Rebates should be reported with the sales to which they apply.
>
> NARRATIVE: Explain your policy and practice for granting rebates.
> Describe the terms and conditions of each rebate program and when the
> terms and conditions are established in the sales process. If rebates
> vary by customer category (field 6.0) or channel of distribution
> (field 7), provide an explanation of the rebates given to each. For
> rebates that have not yet been paid, describe how you computed the
> amount to be rebated. Include your worksheets as an attachment to the
> response. Where available, provide sample documentation, including
> sample agreements, for each type of rebate.

**FIELD NUMBER 21.0 Level of Trade**

FIELD NAME: LOTH

> DESCRIPTION: Report the **level of trade**. Use an abbreviation or
> code to indicate the level of trade.
>
> NARRATIVE: Provide a key to any abbreviation or codes used.

**FIELD NUMBER 22.0** This field is currently not in use.

+-----------------------------------------------------------------------+
| Fields 23 through 26 - **Movement Expenses**.                         |
+-----------------------------------------------------------------------+
| Report the information requested concerning the direct cost incurred  |
| to bring the merchandise from the original place of shipment to the   |
| customer\'s place of delivery if included in the price charged to     |
| your customer. The Department normally considers the production       |
| facility as being the "original place of shipment." However, if you   |
| are a reseller unaffiliated with the producer of the merchandise, you |
| should treat the original place from which you shipped the            |
| merchandise as the "original place of shipment." If you report        |
| something other than the production facility as the original place of |
| shipment, please provide an explanation in your narrative response.   |
|                                                                       |
| All the costs incurred to transport the merchandise should be         |
| reported in these fields. You may add fields, if needed. For          |
| merchandise which was sold during the POI but which has not been      |
| shipped at the time of preparation of the response, report estimated  |
| charges and your basis for these estimates.                           |
|                                                                       |
| The fields listed below anticipate the types of transport expenses    |
| commonly incurred on domestic and, in the case of third-country       |
| sales, international shipments. However, it is not uncommon for       |
| certain of these transport expenses to be combined in a single fee    |
| paid a transport company (*e.g.*, combined transport and transport    |
| insurance). If expenses are combined, do not attempt to separate them |
| but report them in a single field and explain in your narrative       |
| response.                                                             |
+-----------------------------------------------------------------------+

**FIELD NUMBER 23.0: Inland Freight - Plant to Distribution Warehouse**

FIELD NAME: INLFTWH

> DESCRIPTION: Report the unit cost of inland freight from the factory
> to the distribution warehouse or other intermediate location. Where it
> is necessary to allocate because multiple items were included in a
> shipment, freight cost should be allocated on the basis incurred
> (*e.g.*, weight, volume). If you shipped the product directly from the
> factory to the customer, report the cost of transport in field 25.
>
> NARRATIVE: Describe the forms of transport you used to deliver the
> merchandise to your distribution warehouse(s) or other intermediate
> location and any affiliations you had with the carriers during the
> POI. If you shipped by common carrier, please submit the specific
> freight charges incurred on each transaction and the method of
> allocation, when more than one type or size of merchandise was
> shipped. If it is not possible to specifically identify the cost of
> each shipment, describe how you calculated the freight cost per unit.
> Include your worksheets as attachments to the narrative response.
>
> If you used your own vehicles to deliver the product, explain how you
> calculated the freight cost for each sale and provide the total
> expense incurred by type of expense (*e.g.*, fuel). Include your
> worksheets as attachments to the narrative response.

**FIELD NUMBER 24.0: Warehousing Expense**

> FIELD NAME: WAREHSH
>
> DESCRIPTION: Report the unit cost of **warehousing**. The cost of
> warehousing reported in this field should include only expenses
> incurred at a distribution warehouse not located at the factory that
> produced the merchandise, less any reimbursement received from the
> customer.
>
> NARRATIVE: Describe the distribution warehousing system you operate
> and provide a list of the warehouse locations used to distribute the
> foreign like product. Describe any warehousing services provided to
> customers. Provide a list of customer names and codes that receive
> warehousing services, including the name and location of the warehouse
> used. Also, state whether the warehouse is operated by a separate
> entity that is affiliated with you and describe the nature of the
> affiliation.
>
> Describe the manner in which you calculated the unit cost of
> warehousing and submit your worksheets as an attachment to the
> narrative response. If the warehouse is owned by you or an affiliate,
> describe how you allocated the cost of the warehouse operations.

**FIELD NUMBER 25.0: Inland Freight - Plant/Warehouse to Customer**

FIELD NAME: INLFTCH

> DESCRIPTION: Report the unit cost of inland freight to the customer\'s
> place of delivery from the factory or the distribution warehouse (or
> other intermediate location) . Where it is necessary to allocate
> because multiple items were included in a shipment, freight cost
> should be allocated on the basis incurred (*e.g.*, weight, volume).
>
> NARRATIVE: Describe the forms of transport you used to deliver the
> merchandise to your customers and any affiliations you had with the
> carriers during the POI. If you shipped by common carrier, please
> submit the specific freight charges incurred on each transaction and
> the method of allocation, when more than one type or size of
> merchandise was shipped. If it is not possible to specifically
> identify the cost of each shipment please describe how you derived the
> freight cost per unit. Include your worksheets as attachments to the
> narrative response.
>
> If you used your own vehicles to deliver the product, provide the
> total expense incurred by type of expense (*e.g.*, fuel) and describe
> the method you used to allocate the expenses incurred to each sale.
> Include your worksheets as attachments to the narrative response.

**FIELD NUMBER 26.0: Inland Insurance**

FIELD NAME: INSUREH

> DESCRIPTION: Report the unit cost of inland insurance on shipments
> from the factory or distribution warehouse to the customer\'s place of
> delivery.
>
> NARRATIVE: Describe how you calculated the unit cost of inland
> insurance and include your worksheets as attachments to the narrative
> response.

**FIELD NUMBER 27.0: Destination**

FIELD NAME: DESTH

> DESCRIPTION: Report the internal destination code or other code, such
> as a postal code, that specifies the customer\'s place of delivery.

NARRATIVE: Provide a key to the codes and destinations.

  -----------------------------------------------------------------------
  Fields 28 through 37.

  Report the information requested concerning the selling expenses
  listed. Include the expenses of any affiliated selling agents instead
  of the commissions paid to those agents. These expenses will be used to
  make adjustments for different **circumstances of sale**. Report only
  **direct expenses** in Fields 28 through 37. Refer to the definitions
  of **circumstances of sale** and direct and **indirect expenses** in
  the Glossary of Terms at Appendix I.
  -----------------------------------------------------------------------

**FIELD NUMBER 28.0: Commissions**

FIELD NAME: COMMH

> DESCRIPTION: Report the unit cost of commissions paid to selling
> agents and other intermediaries. If more than one commission was paid,
> report each commission in a separate field. Do not report commissions
> paid to affiliated selling agents unless there is a compelling reason
> that you cannot report an affiliated agent's actual expenses.
>
> NARRATIVE: Describe the terms under which commissions were paid and
> how commission rates were determined. Explain whether the amount of
> the commission varies depending on the party to whom it is paid and
> whether that party is affiliated with you. Include samples of each
> type of commission agreement used.
>
> If you report payments to any affiliated selling agent in lieu of the
> agent's actual expenses, provide an explanation of why you are unable
> to report those actual expenses. Indicate whether the commissions were
> paid at **arm's length** by reference to commission payments to
> unaffiliated parties in the foreign market and other markets. Submit
> evidence demonstrating the arm*'*s-length nature of the commissions.

**FIELD NUMBER 29.0: Selling Agent**

FIELD NAME: SELAGENH

> DESCRIPTION: Report the name or internal code designating the
> commissioned selling agent or intermediary. If more than one
> commission was paid, report the name or code of each selling agent in
> a separate field.
>
> NARRATIVE: Provide a list of commissioned selling agents and
> intermediaries and an internal code for each, the applicable
> commission rates, and whether the agent is affiliated with you.

**FIELD NUMBER 30.0: Selling Agent Relationship**

FIELD NAME: SELARELH

DESCRIPTION: Report the code designating affiliation.

1 = Unaffiliated

2 = Affiliated

**FIELD NUMBER 31.0: Credit Expenses**

FIELD NAME: CREDITH

> DESCRIPTION: Report the unit cost of credit computed at the actual
> cost of short-term debt borrowed by your company in the foreign
> market. If you did not borrow short-term during the period of
> investigation, use a published commercial short-term lending rate.
>
> This expense should be calculated and reported on a
> transaction-by-transaction basis using the number of days between date
> of shipment to the customer and date of payment. If actual payment
> dates are not readily accessible in your accounting system, you may
> base the calculation on the average age of accounts receivable. If you
> are paid prior to shipment the imputed benefit will be added to the
> price.
>
> NARRATIVE: Provide the equation you have used to calculate credit
> expenses and a worksheet showing the calculation of your average
> short‑term interest rate. Explain the calculation and any other
> factors that affect net credit costs, such as compensating deposits to
> the extent that they were a precondition for acquiring the loan.
> Indicate the source of the short-term interest rates used in the
> calculation.

**FIELD NUMBER 32.0: Interest Revenue**

FIELD NAME: INTREVH

> DESCRIPTION: Report the per unit interest charges collected on each
> sale for late payment of the invoice.
>
> NARRATIVE: Describe the conditions under which you charge customers
> interest. If the practice varies by channel of distribution or
> category of customer, explain why it varies and how.

**FIELD NUMBER 33.0: Advertising Expenses**

> FIELD NAME: ADVERTH
>
> DESCRIPTION: Report the unit cost of advertising specifically for the
> foreign like product that you have \"assumed\" on behalf of the
> customer. This is the cost you incurred to advertise to your
> customer\'s customers.
>
> Report all advertising expenses incurred to advertise to your
> customers as part of indirect selling expenses (Field 38).
>
> NARRATIVE: Describe separately advertising programs directed at your
> customer\'s customer (*e.g.*, co-op advertising) and advertising
> programs directed at your customers. Provide separate lists of the
> expenses incurred for each and provide worksheets demonstrating the
> allocation of the advertising to your customer\'s customer to each
> sale of the foreign like product.

**FIELD NUMBER 34.0: Warranty Expense**

FIELD NAME: WARRH

> DESCRIPTION: Report the unit cost of warranty expenses incurred during
> the POI. Warranty expense should include only the direct expense less
> any reimbursement received from the customer or unaffiliated parts
> suppliers. Report indirect warranty expenses as part of indirect
> selling expenses (field 38). If you produce different models or types
> of the merchandise under investigation, warranty cost should be based
> upon your experience by model. If this is impractical, express
> warranty cost on the most product specific basis possible.
>
> NARRATIVE: Describe both the warranty expenses incurred on sales of
> this merchandise and the reimbursement, if any, received or expected
> from the customer. Provide lists of the direct and indirect expenses
> incurred and worksheets demonstrating the allocation of the direct
> expense to each sale of the foreign like product. Describe the nature
> and terms of the warranty provided. Include a copy of each type of
> warranty agreement as an attachment to the response.
>
> Include a schedule of direct and indirect warranty expenses incurred
> for the foreign like product for the three most recently completed
> fiscal years. In addition, calculate a cost per unit for each year.

**FIELD NUMBER 35.0: Technical Service Expense**

FIELD NAME: TECHSERH

> DESCRIPTION: Report the unit cost of **technical services**. Include
> only the direct expense less any reimbursement received from the
> customer. Report indirect technical service expenses as part of
> indirect selling expenses (field 38).
>
> NARRATIVE: Describe the technical services provided, including any
> service, repair, or consultation, that directly relate to sales of the
> foreign like product. Describe any reimbursement received for these
> services. Provide lists of the direct and indirect expenses incurred
> and worksheets demonstrating the allocation of the direct expense to
> each sale of the foreign like product.

**FIELD NUMBER 36.0: Royalties**

> FIELD NAME: ROYALH
>
> DESCRIPTION: Report the unit cost of any royalties you paid on the
> sale of the product. Create a separate field for each royalty paid.
>
> NARRATIVE: Describe each royalty paid to third parties as a result of
> production or sale. Include a description of all royalties paid in
> this section of the narrative but include the unit cost of production
> royalties as a **cost of manufacture** (section D). The description
> should include the key terms of the agreements, the names of the
> parties that granted the rights, and a list of products covered by the
> agreements.

**FIELD NUMBER: 37.1-n: Other Direct Selling Expenses**

> FIELD NAME: DIRSELH
>
> DESCRIPTION: Report the unit cost of other direct selling expenses you
> incurred on the sale of the foreign like product which are not
> reported in other fields. Report each additional direct selling
> expense in a separate field. Include only the direct expenses incurred
> less any reimbursement received from the customer. Report the indirect
> expenses incurred as part of indirect selling expenses (field 38).
>
> NARRATIVE: Describe each type of direct selling expense incurred and
> your basis for considering it directly related to the sales of the
> foreign like product. Include lists of the direct and indirect
> expenses incurred and provide worksheets demonstrating any allocation
> of the direct expense to each sale of the foreign like product.

+-----------------------------------------------------------------------+
| Fields 38 and 39.                                                     |
+-----------------------------------------------------------------------+
| Report the information requested concerning indirect selling expenses |
| in field 38 and **inventory carrying cost** in field 39. The          |
| Department will use these fields to calculate a **CEP offset**        |
| adjustment or a commission offset adjustment, where appropriate.      |
| Refer to the Glossary of Terms at Appendix 1 for a more complete      |
| description of these adjustments.                                     |
|                                                                       |
| Indirect expenses include all sales overhead expenses (*e.g.*,        |
| salesmen\'s salaries and office rent) plus the indirect expenses      |
| excluded from the circumstance of sale adjustments in fields 33       |
| through 37.                                                           |
+-----------------------------------------------------------------------+

**FIELD NUMBER 38.0: Indirect Selling Expenses**

> FIELD NAME: INDIRSH
>
> DESCRIPTION: Report the unit cost of indirect selling expenses
> (*e.g.*, sales office rent and salesmen\'s salaries) incurred to sell
> the product in the foreign market. Where indirect selling expenses
> have been incurred by the producer and an affiliated reseller, create
> separate fields for the expenses of each company.
>
> NARRATIVE: Describe the sales overhead expenses incurred. Include a
> list of the overhead expenses incurred and provide worksheets
> demonstrating the allocation of these expenses, as well as the
> indirect expenses excluded from the circumstance of sale adjustments
> reported in fields 33 through 37. Where more than one company incurred
> indirect selling expenses submit separate worksheets for each.

**FIELD NUMBER 39.0: Inventory Carrying Costs**

> FIELD NAME: INVCARH
>
> DESCRIPTION: Report the unit opportunity cost incurred from the time
> of final production to the time of sale in the foreign market,
> computed at the actual cost of short-term debt borrowed by your
> company in the foreign market. If you are a reseller, reported the
> unit opportunity cost incurred from the time you purchased the
> merchandise to the time of sale, computed at the actual cost of
> short-term debt incurred by your company in the foreign market. If you
> did not borrow short-term during the period of investigation, use a
> published commercial short-term lending rate.
>
> Please calculate inventory carrying costs on as specific a basis as
> possible (*e.g.*, sale, model, product group, *etc.*).

NARRATIVE: Describe how the products under investigation are stored
prior to sale and provide the average length of time in inventory prior
to sale to the first unaffiliated customer (or to the affiliated
customer if you are reporting such sales). The cost reported should be
based on the period from the end of production to the date of shipment
to the customer. Indicate the source of the short-term interest rate
used in the calculation.

**FIELD NUMBER 40.0: Packing Cost**

FIELD NAME: PACKH

> DESCRIPTION: Report the unit cost of packing the foreign like product
> for sale in the foreign market. Include the cost of labor, materials
> and overhead. If a product is produced at more than one plant, report
> the weighted average packing cost of all plants combined.
>
> NARRATIVE: Describe the packing types used in the foreign market. For
> each type of packing, provide a worksheet that demonstrates the
> calculation of packing material, labor and overhead for a single unit.
>
> The worksheets should include a list of packing materials, the average
> cost of each material, and how much of each material was used. In
> addition, report the average labor hours by packing type and the
> average labor cost per hour including benefits. Include also a list of
> overhead expenses incurred in packing and demonstrate how these
> expenses were allocated to each packing type.

  -----------------------------------------------------------------------
  Field 41.

  If for each product you sold during the POI in the United States, you
  sold the identical product in the foreign market, it is not necessary
  to supply this information. However, if you elect not to supply this
  information and the Department later determines for any reason that a
  U. S. sale should be compared to a sale of a similar product in the
  foreign market, the Department may have to resort to the **facts
  available**. Refer to **difference in merchandise adjustments** in the
  Glossary of Terms at Appendix I.
  -----------------------------------------------------------------------

**FIELD NUMBER 41.0: Variable Manufacturing Cost**

> FIELD NAME: VCOMH
>
> DESCRIPTION: Report the actual variable unit cost of manufacturing
> including materials, labor and overhead derived from the cost
> accounting system used in the normal course of business.
>
> NARRATIVE: If you are submitting the full cost of production in
> response to section D of this questionnaire, no additional narrative
> description is required. However, if you are not submitting a response
> to section D, provide a comprehensive description of how you derived
> the reported manufacturing cost and provide your worksheets. The
> narrative response should include a description of your cost
> accounting system and a comprehensive discussion of how you derived
> the variable costs reported. The reported variable manufacturing costs
> should not differ among products having the same control numbers.
>
> For each product, the worksheets should list separately and provide
> the derivation of the variable cost of materials, labor and overhead.
> If you employ a standard cost system, the worksheets should include
> both the standard cost and the allocated variances used to derive the
> actual cost. Furthermore, the worksheet should include the derivation
> of the variance allocation factors.

**FIELD NUMBER 42.0: Manufacturer**

> FIELD NAME: MFRH
>
> DESCRIPTION: If you have sold the foreign like product of more than
> one manufacturer, identify the manufacturer in each record by the use
> of a code If the manufacturer is unknown, identify your supplier.
>
> NARRATIVE: If you are not the manufacturer, report the manufacturer of
> the merchandise in your narrative response and provide a key to the
>
> code.

**FIELD NUMBER 43.0: Samples**

[]{.mark}

> FIELD NAME: SAMPLEH
>
> DESCRIPTION: If the transaction in question involved sample
> merchandise, please report the code "S" (sample).
>
> NARRATIVE: Explain the circumstances surrounding the sales of sample
> merchandise. Describe how sales of sample merchandise differ from
> sales of merchandise that does not fall under this category.

  -----------------------------------------------------------------------
  Fields 44 through 51.

  Please respond to the following items if you are reporting
  third-country sales.
  -----------------------------------------------------------------------

**FIELD NUMBER 44.0: International Freight**

> FIELD NAME: INTNFRT
>
> DESCRIPTION: Report the unit cost of ocean freight or air freight
> expense incurred on shipments from the port of exit in the country of
> manufacture to the third-country port of entry.
>
> NARRATIVE: Indicate whether the ocean freight carrier is affiliated.
> Supply any contracts or tariff rate agreements with carriers that
> apply to the merchandise under investigation. Describe how you
> calculated the unit cost of ocean freight and include your worksheets
> as attachments to the narrative response.

**FIELD NUMBER 45.0: Marine Insurance**

> FIELD NAME: MARNINT
>
> DESCRIPTION: Report the unit cost of marine insurance expense incurred
> on shipments from the port of exit in the country of manufacture to
> the third- country port of entry.
>
> NARRATIVE: Describe how you calculated the unit cost of marine
> insurance and include your worksheets as attachments to the narrative
> response.

**FIELD NUMBER 46.0: Third-Country Inland Freight from Port to
Warehouse**

> FIELD NAME: INLFPWT
>
> DESCRIPTION: Report the unit cost of any freight expense incurred on
> shipments from the third-country port of entry to the affiliated
> reseller\'s warehouse or other intermediate location. If the sale is
> direct to an unaffiliated third-country customer, report the unit cost
> of freight from the port of entry to the unaffiliated customer.
>
> NARRATIVE: Describe how you calculated the unit cost of inland freight
> and include your worksheets as attachments to the narrative response.

**FIELD NUMBER 47.0: Third-Country Inland Freight from Warehouse to the
Unaffiliated Customer**

> FIELD NAME: INLFWCT
>
> DESCRIPTION: Report the unit cost of freight expense incurred on
> shipments from the affiliated third-country reseller\'s warehouse or
> other intermediate location to the unaffiliated customer.
>
> NARRATIVE: Describe how you calculated the unit cost of third-country
> inland freight and include your worksheets as attachments to the
> narrative response.

**FIELD NUMBER 48.0: Third-Country Inland Insurance**

> FIELD NAME: TCINLINT
>
> DESCRIPTION: Report the unit cost of third-country inland insurance
> expense incurred on shipments within the third country.
>
> NARRATIVE: Describe how you calculated the unit cost of third-country
> inland insurance and include your worksheets as attachments to the
> narrative response.

**FIELD NUMBER 49.0: Third-Country Brokerage and Handling**

> FIELD NAME: TCBRKHT
>
> DESCRIPTION: Report the unit cost of any additional brokerage and
> handling expense incurred on shipments within the third country.
>
> NARRATIVE: Describe how you calculated the unit cost of third-country
> brokerage and handling and include your worksheets as attachments to
> the narrative response.

**FIELD NUMBER 50.0: Third-Country Customs Duty**

> FIELD NAME: TCDUTYT
>
> DESCRIPTION: Report the unit amount of any third-country customs duty
> and customs fees paid on foreign like product.
>
> NARRATIVE: Describe how you calculated the unit cost of third-country
> customs duties and customs fees and include your worksheets as
> attachments to the narrative response.

**FIELD NUMBER 51.0: Duty Drawback**

> FIELD NAME: DTYDRAWT
>
> DESCRIPTION: Report the unit amount of any duty drawback received upon
> exportation of the foreign like product from the country of
> manufacture to the third country.
>
> NARRATIVE: Explain how the amount of duty drawback received is
> calculated and submit your worksheets as attachments to the narrative
> response.

  -----------------------------------------------------------------------
  Other Revenues and Expenses.

  The fields listed above have been designed to capture all revenues and
  expenses you have incurred in selling the foreign like product in the
  foreign market. If there are additional revenues or expenses that are
  not reported above, create a field for each in the computer file,
  describe the revenue or expense in your narrative response, and include
  all calculation worksheets as attachments to your narrative response.
  -----------------------------------------------------------------------

[^1]: See the definition of "affiliated person" in Appendix I.

[^2]: Refer also to the Instructions for Submitting Computer Data at
    Appendix II.

[^3]: For Third-Country sales, replace the \"H\" at the end of all field
    names with a \"T\".

[^4]: If you are reporting sales made to a third-country, replace the
    \"H\" at the end of all field names with a \"T\".