G/ADP/N/1/BRA/3/Suppl.18  
5 August  2022 
(22-5851) Page: 1/84 
Committee on Anti -Dumping Practices  Original:  English  
 
  
NOTIFICATION OF LAWS AND REGULATIONS  
UNDER ARTICLE 18.5 OF THE AGREEMENT  
BRAZIL 
Supplement  
The following notification, dated and received on 29 July 2022, is being circulated at the request of 
the delegation of Brazil.  
 
_______________  
 
MINISTRY OF ECONOMY  
SPECIAL SECRETARIAT FOR FOREIGN TRADE AND INTERNATIONAL AFFAIRS 
SECRETARIAT FOR FOREIGN TRADE  
 
 
SECEX ORDINANCE N. 171,  OF 9 FEBRUARY, 2022 
 
Provides for the rules regarding antidumping 
investigations provided for in Decree N. 8,058 of 
26 July, 2013, for purposes of compliance with 
Decree N. 10,139 of 28 November, 2019.  
 
THE SECRETARY OF FOREIGN TRADE, OF THE SPECIAL SECRETARIAT FOR FOREIGN TRADE 
AND INTERNATIONAL AFFAIRS OF THE MINISTRY OF ECONOMY, in the use of the p owers conferred 
on him by item VIII of article 91 of Annex I of Decree N. 9,745, of 8 April, 2019, and considering 
the powers of the Undersecretariat for Trade Remedies and Public Interest established in article 96 
of Annex I of Decree N. 9,745, of 2019,  for the purpose of complying with Decree N. 10,139, of 
28 November, 2019, resolves:  
 
CHAPTER I  
GENERAL PROVISIONS  
 
Article 1. The regulation of the rules referring to anti -dumping investigations that are under 
the management of the Undersecretariat for Trade Remedies and Public Interest (SDCOM) of the 
Secretariat of Foreign Trade (SECEX) shall comply with the provisions of this Ordinance.  
Article 2. The general rules used in trade remedies proceedings, provided for  in Ordinance 
SECEX N. 162, of 6 January, 2022, apply subsidiarily to this Ordinance.  G/ADP/N/1/BRA/3/Suppl.18  
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CHAPTER II  
ORIGINAL DUMPING INVESTIGATION PETITIONS  
Section I  
General Instructions  
 
Article 3. The dumping investigation petitions referred to in article 37 of Decree N.  8,058, of 
26 July, 2013, filed after the publication of this Ordinance must be prepared using exclusively the 
format present in this normative instrument.  
Article 4. The petition must contain evidence of the existence of dumping, of injury to the 
domestic  industry and of a causal link between the two.  
Article 5. Petitions that do not contain all the information requested in this Ordinance may be 
rejected.  
Article 6. The Undersecretariat for Trade Remedies and Public Interest may conduct on -site 
verificatio n(s) to examine the company(ies) records and prove the information provided. To this 
end, auxiliary documents used in the preparation of the petition must be preserved.  
Article 7. All information presented must be accompanied by evidence, justification and  the 
sources and methodologies used.  
Article 8. To complete the appendices of this Ordinance, the spreadsheets available on the 
website of this Ministry must be used.  
Article 9. In the case of fragmented industries, as provided for in article 2 of Decree N. 9,107, 
of 26 July, 2017, petitions must comply with the provisions of Section XIII of this Chapter.  
Paragraph 1. For the purpose of filing an original investigation of dumping, a fragmented 
industry is considered to be one that involves a large n umber of domestic producers.  
Paragraph 2. To take advantage of specific deadlines defined by the Undersecretariat for Trade 
Remedies and Public Interest, as provided for in article 1 of Decree N. 9,107, of 2017, only petitions 
presented by fragmented indus tries, or on their behalf, whose authorization has been granted by 
the Undersecretariat for Trade Remedies and Public Interest prior to the protocol of the investigation 
petition, in accordance with the provisions of Paragraph 2 of article 1 of Decree N. 9 ,107, of 2017, 
and with the provisions of a specific act of the Secretary of Foreign Trade.  
Paragraph 3. If no authorization has been requested as a fragmented industry or the 
authorization request has been rejected by the Undersecretariat for Trade Remedi es and Public 
Interest, the investigation petition must be prepared using exclusively the format present in Section 
XII of this Chapter, considering the spreadsheets available on the Ministry's website.  
Article 10. Doubts and requests for clarification mus t be sent to the Undersecretariat for Trade 
Remedies and Public Interest through the electronic address sdcom@economia.gov.br  
 
Section II  
Period of dumping investigation and period of injury investigation  
 
Article 11. The period of dumping investigation wi ll comprise 12 (twelve) months ending in 
March, June, September or December, with the petitioner having until the last business day of the 
4th (fourth) month following the end of said period to file the petition without being need to update 
the investigati on period.  
Sole Paragraph. The petitioner who presents the petition after the deadline mentioned in the 
Caput of this article will have his petition rejected, and will be able to submit a new petition with the 
updated dumping investigation period.  
Article 12. The period of injury investigation will comprise 60 (sixty) months, divided into five 
intervals of 12 (twelve) months, the most recent interval must necessarily coincide with the dumping G/ADP/N/1/BRA/3/Suppl.18  
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  investigation period and the other four intervals will successive ly comprise the twelve months prior 
to the first.  
Article 13. The periods considered for the purposes of articles 11 and 12 of this section.  
 
Section III  
Product under consideration  
 
Article 14. The product under consideration must be described in detail, specifying, as 
applicable: raw material(s); chemical composition; model; dimension; capacity; power, form of 
presentation, uses and applications and distribution channels. Other characteristics considered 
relevant must be reported with a view to id entifying the product under consideration.  
Article 15. The production process in the country(ies) in question must be described in detail. 
If there is more than one production route, clarify this circumstance. If possible, specify the route 
used by each fo reign producing company.  
Article 16. The item(s) of the MERCOSUR Common Nomenclature (NCM) in which the product 
under consideration is classified must be informed.  
Paragraph 1. It must be clarified whether the definition of this product corresponds to the 
description of the item(s) of the NCM in which it is classified. If other product(s) are also classified 
in the aforementioned item(s) of the NCM, this circumstance must be informed and elements must 
be provided that allow them to be identified.  
Paragraph 2. If there is any reason to suppose that the product object under consideration 
has been imported through classification in other item(s) of the NCM, this circumstance must be 
clarified.  
Article 17. In the event that the product under consideration is not  homogeneous and/or is 
classified in more than one NCM item, this circumstance must be clarified and the elements that 
allowed the product to be defined.  
Paragraph 1. It must be clarified if there are certain types/model(s) excluded from the claim, 
informi ng in detail the reasons that justify such exclusion.  
Paragraph 2. In this case, a detailed description of this type(s)/model(s) must be provided in 
order to allow its perfect identification.  
Article 18. If available, literature, catalogue, advertising mat erial or any other document that 
provides technical information about the product under consideration must be presented.  
Article 19. It must be informed whether the product under consideration is subject to technical 
standards or regulations. Technical sta ndard is the document approved by a recognized institution 
that provides, for common and repetitive use, rules, guidelines or characteristics for products or 
related processes and production methods, and whose observance is not mandatory. Technical 
regulat ion is the document approved by governmental bodies that establishes the characteristics of 
the product or of the processes and production methods related to it, including the applicable 
administrative provisions and whose observance is mandatory.  
Paragraph 1. If the product under consideration is subject to technical norms or regulations, 
the standardizing or regulatory institution must be informed and an exhaustive list of the 
norms/regulations in question must be provided.  
Paragraph 2. In  the eve nt that it is not possible to provide an exhaustive list of such technical 
standards or regulations, such circumstance must be duly justified.  
 
Section IV  
Like product manufactured in Brazil  
 
Article 20. If the petition is filed on behalf of more than one company, information about the 
like product manufactured in Brazil must be provided individually by each of them.  G/ADP/N/1/BRA/3/Suppl.18  
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  Article 21. The like product manufactured  in Brazil must be described in detail, specifying, as 
applicable: raw material(s); chemical composit ion; model; dimension; capacity; power, form of 
presentation, uses and applications and distribution channels. Other characteristics considered 
relevant with a view to identifying the product must be reported.  
Article 22. The production process of the like  product manufactured  in Brazil must be described 
in detail, specifying: raw material(s), secondary material(s) and utilities. A flowchart must be 
presented describing the technological route used, the main stages of the process and the main 
equipment used . 
Article 23. If available, literature, catalogue, advertising material or any other document that 
provides technical information about the like product manufactured in Brazil must be presented.  
Article 24. It must be informed whether the like product manu factured  in Brazil is subject to 
technical standards or regulations.  
Paragraph 1. If the domestic like product is subject to technical norms or regulations, the 
standardizing or regulatory institution must be informed and an exhaustive list of the 
norms/regulations in question must be provided.  
Paragraph 2. In the event that it is not possible to provide an exhaustive list of such technical 
standards or regulations, such circumstance must be duly justified.  
Article 25. The product coding system (COD PROD) used by the company in the normal course 
of its operations must be described in detail, including all the variety of prefixes, suffixes and other 
notations that identify the different types/models of product. A complete list of codes must be 
presente d, accompanied by a description of the elements that compose them and, if applicable, of 
the respective commercial names.  
Article 26. The product identification code (CODIP) will be represented by an alphanumeric 
combination that reflects the characteristi cs of the product. The alphanumeric combination must 
reflect, in descending order, the importance of each product characteristic, starting with the most 
relevant.  
Article 27. It must be clarified whether the product coding system used by the company in the  
normal course of its operations includes the main elements that influence production cost and sales 
price, specifying them.  
Paragraph 1. If the CODPROD used by the company in the normal course of its operations 
does not include the main elements that infl uence the cost of production and the sale price, the 
composition of CODIP that allows its identification must be suggested.  
Paragraph 2. It must be noted that this information is relevant, as the data to be provided 
with a view to analyzing the petition mu st be presented considering the CODPROD or, if applicable, 
the suggested CODIP. In addition, if the investigation is initiated, foreign producers will be asked for 
detailed data by CODIP, to be prepared based on this information.  
Paragraph 3. If feasible, the CODIP can be prepared considering groups of CODPROD. In this 
case, the criteria that led to this grouping must be informed and a table listing the CODPROD and 
CODIP codes must be presented.  
 
Section V  
Similarity  
 
Article 28. The differences between the  product under consideration and the like product 
manufactured in Brazil must be described in detail, particularly with regard to: raw material(s), 
chemical composition, physical characteristics, standards and technical specifications, process 
production, uses and applications, degree of substitutability and distribution channels. Other 
identified differences must be reported.  
Article 29. If differences are identified between the two products, the reasons that lead to 
believe that such differences do not af fect the similarity must be clarified.  
 G/ADP/N/1/BRA/3/Suppl.18  
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  Section VI  
Domestic industry and representation  
 
Article 30. The information contained in Appendix I for each period must be provided, as 
defined in article 12.  
Article 31. The unit used to express the production volume must be clarified (units, kilograms, 
tons, pieces, liters, etc.).  
Article 32. In case the petition is presented by a trade association, the corporate name and 
address of the companies that provided data for the purposes of injury analysis  must be informed. 
(column A of Appendix I).  
Article 33. Statements of support that are not accompanied by the data necessary to 
determine the injury to the domestic industry will not be considered.  
Article 34. Under the terms of Paragraph 4 of article 37 of Decree N.  8,058 of 2013, the 
manifestation of support for the petition, referred to in column A of Appendix I, will only be 
considered when accompanied by i nformation corresponding to the volume or value of production 
and the volume of sales on the domestic market during the period injury investigation, identified 
individually for each company.  
Sole Paragraph. In the case of a fragmented industry, involving an especially high number of 
domestic producers, the degree of support or rejection can be con firmed by a statistically valid 
sample.  
Article 35. The petition must inform the corporate name and address of the known companies 
that did not comment on the petition (column B of Appendix I) and clarify the methodology used to 
estimate the corresponding production.  
Article 36. The petition must contain the data necessary to determine the injury to the 
domestic industry relating to the domestic producers who have expressly expressed their support 
for the petition.  
Paragraph 1. Under the terms of article 34  of Decree N. 8,058 of 2013, domestic industry is 
considered to be the totality of producers of the domestic like product or the group of producers 
whose joint production constitutes a significant proportion of the total national production of the 
domestic  like product.  
Paragraph 2. Under the terms of Paragraph 2 of article 37 of Decree N. 8,058 of 2013, the 
petition will not be deemed to have been carried out by or on behalf of the domestic industry when 
the domestic producers who have expressed express su pport for the petition represent less than 
twenty -five percent of the domestic industry's total production of the like product. during the period 
of dumping  investigation . 
Paragraph 3. Under the terms of Paragraph 7 of article 37 of Decree N. 8,058 of 2013 , in the 
case of a fragmented industry, which involves a particularly high number of domestic producers, a 
petition with data on domestic producers that account for less than twenty -five percent of domestic 
industry production of the like product during th e period of dumping investigation may be accepted.  
Article 37. The corporate name and address of the known companies that did not respond to 
the petition must be provided (column B of Appendix I) and the methodology used to estimate the 
corresponding produ ction must be clarified.  
 
Section VII  
Imports  
 
Article 38.  The evolution of total imports of the product under consideration and of the like 
product from other origins, in quantity and value, for the period of injury, by exporting country, 
must be provided . 
Article 39.  The corporate name and address of known importing companies of the product 
under consideration must be provided.  G/ADP/N/1/BRA/3/Suppl.18  
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Section VIII  
Brazilian market  
 
Article 40.  The predominant forms of competition in this market must be informed (price, 
product differentiation, technical assistance, distribution network, advertising, etc.).  
Article 41.  In the case of the agricultural sector, describe government pricing policies applied 
to the product.  
Article 42.  The reasons that may determine the preferential option of national consumers for 
the product under consideration must be informed, such as: price, quality, delivery period, payment 
period, technological evolution, others (specify).  
Article 43.  It must be clarified whether during the period of injury investigation there were 
changes in the consumption pattern in the Brazilian market of the product under consideration.  
Article 44.  It must be informed whether there are restrictive practices in Brazil on the trade 
of the product under considerat ion. If so, these practices must be described in detail, clarifying 
whether they apply equally to domestic and foreign producers.  
 
Section IX  
Normal value and export price  
 
Article 45.  The information in this section pertains to P5 only.  
Article 46.  The exporting country(ies) of the product under consideration must be indicated.  
Article  47. The name, address and electronic address (website) of known foreign 
producers/exporters must be informed.  
 
Subsection I  
Normal value  
 
Article 48. For each market e conomy exporting country indicated in article 41, data must be 
presented for one of the alternatives below:  
I - representative price in the domestic market of the exporting country;  
II - export price to a third country; or  
III - constructed normal value in  the exporting country.  
Sole Paragraph. The prices must be presented preferentially in the ex -works sales condition, 
free of taxes. If they are presented in another sales condition, the necessary adjustments to 
determine the ex -works price must be explaine d. 
Article 49. In the event of item I of the Caput of article 48, the price of the like product must 
be provided in normal commercial operations intended for domestic consumption in the exporting 
country and the sales volume that served as the basis for pr oviding the price in question, specifying:  
I - domestic sales volume used as a basis for normal value (inform unit);  
II - currency;  
III - condition of sale;  
IV - necessary adjustments for fair comparison with export prices; and  
V - unit price ex -works.  G/ADP/N/1/BRA/3/Suppl.18  
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  Article 50. In the event of item II of the Caput of article 48, you must provide sales to a third 
country, specifying:  
I - volume of exports to the selected third country (inform unit);  
II - currency  
III - condition of sale;  
IV – necessary adjustments for a fair comparison with the export price; and  
IV - ex-works unit price.  
Paragraph 1. The reasons why the third country selected was considered appropriate must be 
clarified.  
Paragraph 2. The tariff item of the classification of goods of the exporting country in which 
the like product was classified must be indicated or, in its absence, the respective item of the 
Harmonized System (HS) must be indicated.  
Article 51. In the event of item III of the Caput of article 48, the normal value construc ted in 
the exporting country must be provided, according to the table in Appendix II, specifying the content 
of each item and the technical coefficients used.  
Article 52. For each exporting country considered a non -market economy indicated in 
article  41, suggest a third market economy country to be used for the determination of normal value, 
justifying the choice, and present data for one of the alternatives below:  
I - representative selling price on the domestic market of that third market economy country;  
II - export price from that third market economy country to another market economy country, 
except Brazil; or  
III - normal value constructed in that third market economy country.  
Paragraph 1. Whenever none of the hypotheses mentioned in the main clause is  viable and 
provided that it is duly justified, the suggestion of normal value may be based on any other 
reasonable price, including the price paid or payable for the similar product in the Brazilian domestic 
market, duly adjusted, if necessary, to include  a reasonable profit margin.  
Paragraph 2. The prices must be presented preferentially in the condition ex -works, free of 
taxes. If they are presented in another sales condition, the necessary adjustments to determine the 
ex-works price must be explained.  
Paragraph 3. The reasons why the substitute country was considered appropriate must be 
clarified, taking into account the following aspects:  
I - the volume of exports of the similar product from the substitute country to Brazil and to 
the main world consume r markets;  
II - the volume of sales of the like product in the domestic market of the substitute country;  
III - the similarity between the product under consideration and the similar product sold in 
the domestic market or exported by the substitute country ; 
IV - the availability and degree of disaggregation of the statistics necessary for the 
investigation; or  
V - the degree of adequacy of the information presented in relation to the characteristics of 
the ongoing investigation.  
Article 53. In the case of i tem I of the Caput of article 52, the price of the like product in 
normal commercial operations that are destined for consumption in the domestic market in the third 
market economy country and the sales volume that served as basis for providing the price i n 
question, specifying:  
I - domestic sales volume used as a basis for normal value (inform unit);  
II - currency;  
III - condition of sale;  
IV - adjustments necessary for a fair comparison with the export price; and  G/ADP/N/1/BRA/3/Suppl.18  
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  V - unit price ex -works.  
Article 54. In th e event of item II of the Caput of article 52, provide the sales of the third 
market economy country to another country (except Brazil) and the sales volume that served as the 
basis for providing the price in question, specifying:  
I - volume of exports to the selected third country (inform unit);  
II - currency;  
III - condition of sale;  
IV - adjustments necessary for a fair comparison with the export price; and  
V - unit price ex -works.  
Paragraph 1. The reasons why the third country selected was considered appropriate must be 
clarified.  
Paragraph 2. The tariff item of the classification of goods of the exporting country in which 
the like product was classified must be indicated or, in its absence, the respective item of the 
Harmonized System (HS) must be indicated.  
Article 55. In the event of item III of the Caput of article 52, the normal value constructed in 
the market economy exporting country must be provided, according to the table in Appendix II, 
specifying the content of each item and t he technical coefficients used.  
 
Subsection II  
Export price  
 
Article 56.  For each country indicated in article 46, the export price to Brazil of the product 
under consideration must be provided, according to the table in Appendix III.  
Sole Paragraph. Price s must preferably be presented in the same sales condition as the normal 
value. If they are presented in another sales condition, the necessary adjustments must be made 
explicit with a view to a fair comparison between the normal value and the export price . 
Article 57. In cases where there is no export price or where it does not appear to be reliable 
due to an association or relationship between the producer or exporter and the importer or a third 
party, or where they have a compensatory agreement between t hem, the export price may be built 
from:  
I - the price at which the products under investigation were resold for the first time to an 
independent buyer; or  
II - on a basis considered reasonable, in case the products are not resold to an independent 
buyer o r in the same condition in which they were imported.  
Sole Paragraph. Related or associated parties means the link between persons in the cases 
indicated in Paragraph 10 of article 14 of Decree N. 8,058, of 2013.  
Article 58. In the event of item I of articl e 57, in addition to providing the information 
requested in article 51, provide, if possible, the price at which the product is sold to the first 
independent buyer, as well as an estimate of all costs incurred from the price in the condition of sale 
indica ted, including freight, insurance, Import Tax and other expenses of import, in addition to a 
reasonable profit margin for the reseller of the product, according to the table in Appendix IV.  
Article 59. In the event of item II of article 57, in addition to providing the information 
requested in article 51, indicate, if possible, the basis and methodology used for the reconstruction.  
 G/ADP/N/1/BRA/3/Suppl.18  
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  Subsection III  
Comparison between normal value and export price  
 
Article 60.  The existence of differences must be identified between the product considered for 
the purpose of calculating the normal value and the product object of the investigation according to 
quantities, physical characteristics, level of trade, payment conditions, etc., indicating the necessary 
adjustments to compensate such differences and make the normal value and the export price 
comparable.  
 
Section X  
Threat of injury  
 
Article 61. In addition to the information requested in the preceding articles, petitions 
containing allegations concerning the threat of material injury must contain information on:  
I - the production capacity in the exporting countries indicated in article 46;  
II - the existence of a forecast of an increase in production capacity in the exporting 
country(s);  
III - the existence of idle capacity in the exporting countries, indicating the respective 
production volumes;  
IV - the existence of stocks in the exporting country(ies);  
V - the existence of restrictive measures applied by other countries, including anti -dumpin g 
duties,  which may justify trade diversion to Brazil;  
VI - the reasons that lead to believe that Brazilian imports of the product under consideration 
will increase, considering the existence of other potential import markets;  
VII - the evolution of export s of the product to be investigated in the exporting country(ies); 
and 
VIII - the actual or potential production capacity of the exporting country(s) to Brazil, 
attaching the sources of such information.  
 
Section XI  
Information by company represented in petition  
Subsection I  
Data of represented companies  
 
Article 62. For each company represented in the petition, inform:  
Paragraph 1 - Company  
I - Corporate Name;  
II - Full address;  
III - Telephone; and  
IV - Electronic address.  
Paragraph 2 - Each company must indicate only one address to serve as a focal point for the 
purposes of this petition, as well as their respective address.  
I - Name;  
II - Function;  
III - Full address;  G/ADP/N/1/BRA/3/Suppl.18  
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  IV - Telephone; and  
V - Electronic address.  
 
Subsection II  
Structure and affiliations  
 
Article 63. An organizational chart of the company's operational structure and description of 
the operation of each unit must be provided.  
Article 64. All manufacturing plants and sales and/or administration offices related to t he like 
product in the domestic industry must be reported, as well as their respective location.  
Article 65. An organizational framework of the company's legal structure, including all related 
parties, as defined in Paragraph 10 of article 14 of Decree N. 8,058, of 2013.  
Article 66. The company may present disclosure information that provides, in detail, the 
requested information.  
 
Subsection III  
Accounting practices  
 
Article 67. Indicate how the company's financial accounting data is summarized in the fina ncial 
statements.  
Article 68. It must be explained in detail how the company's sales are recorded, informing all 
the accounting books used for this purpose.  
Article 69. The cost accounting system adopted by the company must be described and how 
the costs i ncurred in manufacturing are classified, allocated, aggregated and recorded. The 
description must be presented in a narrative form and accompanied by a flowchart.  
Article 70. It must be described how costs are recorded during the entire production process,  
detailing the various ancillary cost ratios maintained by the company. Explain how cost information 
is reconciled with financial accounting.  
Article 71. The complete chart of accounts must be presented.  
Article 72. You must present the company's financial  statements and attach the summary 
balance sheets for each of the injury periods.  
Article 73. You must inform the management or accounting software used (eg SAP, Oracle, 
Datasul, etc.)  
 
Subsection IV  
Sales and distribution process  
 
Article 74. It must be informed whether there are restrictions on direct sales and sales made 
through intermediaries, in terms of volume, geographic area of operation or other constraints. If so, 
please specify. In the case of sales to distributors, it must be stated whether the  company sells only 
to authorized distributors.  
Article 75. You must inform the terms of sale (spot, contract, etc.). In the case of contract 
sales, the customers must be listed.  
Article 76. The existence of different types of packaging (bulk, drum, big ba g, pallet, etc.) 
must be indicated for the domestic like product, as well as the volumes normally transported by type 
of packaging.  G/ADP/N/1/BRA/3/Suppl.18  
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  Article 77. It must be explained how the company classifies in its records exports or sales 
made in the domestic market, as well as those destined for Free Zones and Export Processing Zones.  
Article 78. A list of all related parties that purchased the domestic like product in the domestic 
market must be provided, indicating the destination of the product (own consump tion or resale). 
The pricing policy for such parties must be explained.  
Article 79. A flowchart of each of the distribution channels used in domestic sales must be 
provided.  
Article 80. It must be informed if the company performed industrialization service s for third 
parties (tolling) and if it had a swap contract.  
Article 81.  It must be informed if the company has sold a similar product from brands other 
than its own.  
 
Section XII  
Performance indicators  
Subsection I  
Sales volume  
 
Article 82.  The value and quantity sold in the domestic and foreign market of the domestic 
like product and the total value of the company's sales must be informed, according to the table in 
Appendix V. It must be noted that the totals informed in Appendix V must coincide with the company 
accounts and with the aggregations of the information provided in Appendix VII.  
Article 83. If there is captive consumption, that is, there is a transfer of product to be used as 
raw material or input without issuing a sales invoice, fill in Append ix VI.  
Article 84. Appendix VII, relating to domestic sales of the similar product manufactured in -
house, must be completed in accordance with the instructions contained in that appendix, which 
must be submitted to the Undersecretariat for Trade Remedies a nd Public Interest  only in electronic 
form.  
Article 85.  Sales destined for the Manaus Free Trade Zone and the Export Processing Zones 
must be considered as sales in the Brazilian domestic market.  
Article 86.  It must be noted that the information presented  in Appendix VII must be reconciled 
with the company's accounting and with the information presented in Appendices V, IX and XI.  
 
Subsection II  
Production and the level of utilization of installed capacity  
 
Article 87.  If the domestic like product is produ ced in more than one plant, each one of them 
must be identified and the activities carried out in the different plants must be described.  
Article 88.  It must be informed if there is subcontracting of services in the production process, 
such as, for example , maintenance and tooling, supply of utilities, etc.  
Article 89.  The by -products, co -products and waste resulting from production must be listed. 
Indicate if this material is reintroduced into the production cycle or reused in some way, if it is sold 
or if it is discarded because it has no economic value.  
Article 90.  The usual production regime for the domestic like product (continuous or batch 
production) and the number of shifts must be reported.  
Article 91.  It must be clarified whether there are other routes for the production of the like 
domestic product. If so, the main differences between these routes must be reported;  G/ADP/N/1/BRA/3/Suppl.18  
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  Article 92.  The nominal and effective installed capacity of the domestic like product production 
line and respective production must be reported, according to the table in Appendix VIII. If the 
product is produced in more than one line or plant, this information must be provided separately.  
Article 93.  If the installed capacity is common to other products in addition to domestic like 
products, the production of these other products must be reported in the same Appendix VIII, listing 
them. In this case, the total production capacity must be informed.  
Article 94.  If the installed capacity has changed over the period considered, it must be 
explained what the change consisted of.  
Article 95.  It must be clarified in detail how the effective capacity was calculated.  
Article 96.  Any interruptions in production must be reported, indicating period, duration and 
their motivation.  
 
Subsection III  
Inventory  
 
Article 97.  Inventories must be reported, according to the table in Appendix IX.  
Article 98.  The requested information must be presented, preferably in weight units (tons or 
kilograms) and, if applicable, in the unit of sale, in separate spread sheets. A marketing unit is 
understood to be the unit through which the like domestic product is normally marketed. This unit 
must match the one used by the company in its accounting (units, liters, meters, pieces, pairs, 
boxes, etc.).  
Article 99.  It must be informed if there is production for stock or if only on request. If there is 
production for stock, you must inform the level of stock considered ideal.  
Article 100.  If the company understands that, due to imports of the product under 
consideration at dumping prices,  the period of permanence in stock of the domestic like product is 
increasing, it must fill in the table in Appendix X.  
 
Subsection IV  
Financial statement  
 
Article 101.  Submit financial statements for domestic sales of the like product manufactured 
by the company, according to the table provided in  Appendix XI.  
Article 102.  Submit financial statements for exports of the like product manufactured by the 
company, according to the table provided in   Appendix XII.  
Article 103.  A financial st atement relating to resales, in the domestic and foreign markets, of 
products imported or acquired in the Brazilian market must be presented, according to the table in 
Appendix XIII. It is also necessary to clarify the reasons that led this company to impo rt the product 
or to acquire it in the domestic market, listing national and foreign suppliers by country.  
Article 104.  In all cases, the apportionment criterion for determining operating expenses and 
revenues must be informed in detail, if used.  
 
Subsecti on V 
Employment and wage bill  
 
Article 105.  It must be informed, according to the tables in Appendices XIV and XV, the 
employment and the salary mass relevant to the production line of the domestic like product, 
specifying the labor hired by the company it self (employees) and the outsourced by segment: 
production, administration and sales.  G/ADP/N/1/BRA/3/Suppl.18  
- 13 - 
  Paragraph 1. In Appendix XIV, the number of employees included in the payroll on the last 
day of each period must be informed.  
Paragraph 2. If the apportionment criterion  is adopted, it must be explained in detail and 
observed for the preparation of Appendices XIV and XV.  
 
Subsection VI  
Return on investment  
 
Article 106.  The rate of return on the investment must be informed according to the table in 
Appendix XVI, indicating, if applicable, the apportionment criterion adopted.  
 
Subsection VII  
Cash flow  
 
Article 107.  The cash flow must be reported according to the table in Appendix XVII, indicating, 
if applicable, the apportionment criterion adopted.  
 
Subsection VIII  
Ability to raise funds or investments  
 
Article 108.  Investments made during the injury analysis period, in the production line of the 
domestic like product, must be reported, explaining the main reasons for these investments (eg 
environmental requirements , safety standards, technological updates, demand growth) throughout 
period and how they were financed (cash, bank loans, debentures, etc.).  
Article 109.  If any, the main factors that negatively influenced the ability to raise funds or 
investments must be reported, highlighting issues related to obtaining credit from commercial banks, 
interest rate history, judicial liabilities, among other relevant topics.  
Article 110. It must be reported whether the company took a short -term loan in the injury 
analysis pe riod and the average borrowing rate for each period.  
Article 111.  It must be informed whether the company has suffered the negative effects listed 
below as a result of imports of the product under consideration at dumping prices : 
I - cancellation, postpon ement or rejection of expansion projects;  
II - rejection or non -acceptance of investment proposals;  
III - reduction of investments;  
IV - rejection of bank loans;  
V - reduction of credit lines;  
VI - effects on securities traded on the stock exchange;  
VII - others (specify).  
 
Subsection IX  
Cost of production  
 
Article 112.  It must be informed if there has been a change in the cost allocation criteria and, 
if so, the nature of the change must be clarified.  G/ADP/N/1/BRA/3/Suppl.18  
- 14 - 
  Article 113. The conditions for the acquisition of raw materials, inputs and/or utilities 
(independent suppliers, related parties and/or if there is captive consumption) must be reported. It 
must be clarified how prices are formed in each of these operations.  
Article 114.  The cost structure must be provided in accordance with the table in Appendix 
XVIII for each CODPROD or groups of CODPROD (or CODIP if applicable) identified in Section III of 
Chapter II of this Ordinance. Regarding P5, monthly information must also be provided in Appendix 
XIX. If the domestic like product is produced in more than one plant, the production cost of each 
one must be informed.  
Article 115.  Instructions for completing Appendices XVIII and XIX:  
I - Cost of raw materials and other inputs: includes transportation expenses, import tariffs 
and other expenses associated with the acquisition of the product;  
II – Labor: must include all employees involved in production. Include wages, bonuses, 
overtime, vacations, insurance, sick pay and other benefits;  
III - Depreciation: inform how the company allocates expenses related to depreciation. Submit 
a spreadsheet reconciling such expenses with the respective financial statements.  
Article 116.  If the company has responded to article 89, it must be indicated how  the sale of 
by-products or waste impacted the cost.  
Article 117.  It must be noted that the amounts reported in Appendices XVIII and XIX must be 
reconciled with the company's cost and financial accounting.  
 
Subsection X  
Characterization of injury to domest ic industry  
 
Article 118. Based on the performance indicators in subsections I to IX, it must be explained 
how the injury to domestic industry materialized.  
Article 119. Regarding the possible effects on the prices of the domestic industry, inform if:  
I – the price of the product under consideration was undercut in relation to the price of the 
similar product from the domestic industry; and/or  
II - as a result of the price of the product under consideration, there was a depression or 
suppression of the pric e of the similar product in the domestic industry.  
Sole Paragraph. The amount of undercutting must be estimated and the methodology for 
calculating the internalized price of the product under consideration must be indicated, singling out 
the value or perce ntage equivalent to the expenses for its internalization.  
Article 120. It must be informed whether, due to competition with the product under 
consideration, the company lost sales in the domestic market, indicating the customer and the 
conditions of such s ale(s) (price, payment terms, etc.).).  
 
Section XIII  
Performance indicators for fragmented industry  
 
Article 121. If the petitioner is qualified as a fragmented industry, as provided for in 
Paragraph  2 of article 1 of Decree N. 9,107, of 2017, and  established in a specific act of Secretariat 
of Foreign Trade, the presentation of the performance indicators provided for in Section XII of this 
Chapter may be adapted to reflect the availability of data.  
Paragraph 1. The original investigation petition p resented by a petitioner qualified as a 
fragmented industry may be instructed exclusively on the basis of data from secondary sources, 
such as publications, censuses, periodicals, studies, reports and sample data available or ordered 
specifically for the i nstruction of the petition.  G/ADP/N/1/BRA/3/Suppl.18  
- 15 - 
  Paragraph 2. In the preparation of the petition, data from official sources of information and 
statistical data, such as the Brazilian Institute of Geography and Statistics (IBGE), must preferably 
be used.  
Paragraph 3. A detailed description of the methodologies used to obtain and process the data 
and the step -by-step presentation of the performance indicators in the formats of the spreadsheets 
referred to in Section V of this Chapter, as well as an indication of any neces sary adjustments and 
adaptations to the formats of these worksheets.  
Paragraph 4. If any of the performance indicators provided for in Section XII of this Chapter 
is not available, if possible, the petitioner must indicate a proxy indicator.  
Paragraph 5. I f it is not possible to present a substitute indicator (proxy) under the terms of 
Paragraph 4, detailed motivation will be required for each of the indicators provided for in Section  XII 
of this Chapter not presented in the petition.  
Paragraph 6. The origi nal investigation petition presented by a fragmented industry that does 
not contain at least the following indicators will not be accepted:  
a) sales volume in the Brazilian domestic market;  
b) participation in the Brazilian market;  
c) production of the pro duct; 
d) installed capacity or maximum registered production;  
e) revenue from sales of the product in the domestic market;  
f) production cost;  
g) cost/price ratio; and  
h) employment.  
Paragraph 7. The petition may be complemented with indicators obtained fr om samples of 
national producers (for example, financial statements, payroll, etc.).  
Paragraph 8. Adjustments will be accepted to adapt to the injury investigation period the 
aggregated data available at a different frequency to that of the referred period  in the case of a 
petition presented by a fragmented industry.  
Article 122. As provided for in Paragraph 6 of article 32 of Decree N. 8,058 of 2013, it is not 
possible to identify the production of the like domestic product individually, the effects of dum ped 
imports will be determined based on the production of the group or range of products that, defined 
as narrowly as possible, include the like domestic product and for which the necessary data can be 
presented.  
Article 123. If the Undersecretariat for Tr ade Remedies and Public Interest deems it necessary, 
verification procedures may be adopted in companies, associations, research institutes and any 
entities that present data for the instruction of dumping investigation petitions filed by a fragmented 
industry. 
 
Section XIV  
Possible other factors causing injury and non -attribution  
 
Article 124.  Any other factors that could cause the injury, such as:  
I - the volume and price of other Brazilian imports;  
II - the impact of possible import liberalization processes on domestic prices;  
III - contraction in demand or changes in consumption patterns;  
IV - practices restricting the trade of domestic and foreign producers and competition between 
them;  
V - technological progress;  G/ADP/N/1/BRA/3/Suppl.18  
- 16 - 
  VI - export performance;  
VII - productivity of domestic industry;  
VIII - captive consumption; and  
IX – imports or resale of imported products by the domestic industry.  
 
Section XV  
Final provisions  
 
Article 125. Rules on the legal representation of interested parties m ust be included in a 
specific normative act.  
 
CHAPTER III  
END OF PERIOD REVIEW PETITIONS  
Section I  
General instructions  
 
Article 126. The sunset review petitions referred to in article 106 of Decree N. 8,058, of 2013, 
filed after the publication of this Or dinance must be prepared using exclusively the format present 
in this normative instrument.  
Article 127. The sunset review must be requested by the domestic industry or on its behalf, 
by means of a duly substantiated written petition, accompanied by indica tions that the extinction of 
the anti -dumping duty would most likely lead to the continuation or recurrence of dumping and 
injury resulting from it.  
Article 128. Petitions that do not contain all the information requested in this Ordinance may 
be rejected.  
Article 129. The Undersecretariat for Trade Remedies and Public Interest may conduct on -site 
verification(s) to examine company(ies) records and verify the information provided. To this end, 
auxiliary documents used in the preparation of the petition must  be preserved.  
Article 130. All information presented must be accompanied by evidence, justification and the 
sources and methodologies used.  
Article 131. To fill in the appendices of this Ordinance, the spreadsheets available on the 
website of this Ministr y must be used.  
Article 132. The provisions of this Ordinance also apply to reviews at the end of the price 
undertaking period.  
Article 133. In the case of fragmented industries, as provided for in article 2 of 
Decree  N. 9,107, of 2017, petitions must comply with the provisions of Section XII of this Chapter.  
Paragraph 1. For the purpose of requesting an sunset review, a fragmented industry is 
considered to be one that involves a high number of domestic producers.  
Paragraph 2. To take advantage of speci fic deadlines defined by the Undersecretariat for Trade 
Remedies and Public Interest, as provided for in article 1 of Decree N. 9,107, of 2017, only petitions 
presented by fragmented industries, or on their behalf, whose authorization has been granted by 
the Undersecretariat for Trade Remedies and Public Interest prior to the protocol of the investigation 
petition, in accordance with the provisions of Paragraph 2 of article 1 of Decree N. 9,107, of 2017, 
and with the provisions of a specific act of the Secr etary of Foreign Trade.  
Paragraph 3. If no authorization has been requested as a fragmented industry or the 
authorization request has been rejected by the Undersecretariat for Trade Remedies and Public 
Interest, the investigation petition must be prepared using exclusively the format presented in 
Section XI of this Chapter, considering the spreadsheets available on the Ministry's website.  G/ADP/N/1/BRA/3/Suppl.18  
- 17 - 
  Art.134. Doubts and requests for clarification must be sent to the Undersecretariat for Trade 
Remedies and Public Interest through the electronic address sdcom@economia.gov.br . 
 
Section II  
Period of analysis  of the sunset review application  
 
Article 135.  The sunset review petition must be filed at least four months before the end of 
the period of validity of the anti -dumping  duty, otherwise the petition will be considered untimely.  
Article 136. The investigat ion period of continuation or recurrence of injury will comprise 60 
(sixty) months, divided into five intervals of 12 (twelve) months, and the most recent interval (P5) 
must necessarily coincide with the investigation period of continuation or recurrence o f dumping,  
and the other four intervals will comprise the twelve months preceding the first and so on until 
completing the five periods (P4, P3, P2 and P1).  
Article 137. The period of investigation of continuation or recurrence of dumping will comprise 
12 (twelve) months, ending in March, June, September or December.  
 
Section III  
Product under review  
 
Article 138.  The product subject to the review must be described, indicating the item(s) of the 
MERCOSUR Common Nomenclature (NCM) in which the product is classified, as defined in the act 
that applied or extended the duty.  
Sole Paragraph. Indicate the tariff treatment during the injury investigation period.  
Article 139. Indicate the number of the decision that applied or extended the anti -dumping  
duty on ex ports of the product under review.  
 
Section IV  
About the like product manufactured in Brazil  
 
Article 140.  If the petition is filed on behalf of more than one company, information about the 
like product manufactured in Brazil must be provided individually by each of them.  
Article 141.  The like product manufactured in Brazil must be described in detail, specifying, 
as applicable: raw material(s); chemical composition; model; dimension; capacity; power, form of 
presentation, uses and applications and distribu tion channels. Other characteristics considered 
relevant with a view to identifying the product must be reported.  
Article 142.  The production process of the like product manufactured in Brazil must be 
described in detail, specifying: raw material(s), secon dary material(s) and utilities. A flowchart must 
be presented describing the technological route used, the main stages of the process and the main 
equipment used.  
Article 143.  If available, literature, catalogue, advertising material or any other document that 
provides technical information about the like product manufactured in Brazil must be presented.  
Article 144.  It must be informed whether the like product manufactured in Brazil is subject to 
technical standards or regulations.  
Paragraph 1. If the dome stic like product is subject to technical norms or regulations, the 
standardizing or regulatory institution must be informed and an exhaustive list of the 
norms/regulations in question must be provided.  
Paragraph 2. In the event that it is not possible to provide an exhaustive list of such technical 
standards or regulations, such circumstance must be duly justified.  G/ADP/N/1/BRA/3/Suppl.18  
- 18 - 
  Article 145.  The product coding system (CODPROD) used by the company in the normal course 
of its operations must be described in detail, includ ing all the variety of prefixes, suffixes and other 
notations that identify the different types/models of product. A complete list of codes must be 
presented, accompanied by a description of the elements that compose them and, if applicable, of 
the respect ive commercial names.  
Article 146.  The product identification code (CODIP) will be represented by an alphanumeric 
combination that reflects the characteristics of the product. The alphanumeric combination must 
reflect, in descending order, the importance of each product characteristic, starting with the most 
relevant.  
Article 147.  It must be clarified whether the product coding system used by the company in 
the normal course of its operations includes the main elements that influence production cost and 
sales price, specifying them.  
Paragraph 1. If the CODPROD used by the company in the normal course of its operations 
does not include the main elements that influence the cost of production and the sale price, the 
composition of CODIP t hat allows its identification must be suggested.  
Paragraph 2. It must be noted that this information is relevant, as the data to be provided 
with a view to analyzing the petition must be presented considering the CODPROD or, if applicable, 
the suggested CO DIP. In addition, if the investigation is initiated, foreign producers will be asked for 
detailed data by CODIP, to be prepared based on this information.  
Paragraph 3. If feasible, the CODIP can be prepared considering groups of CODPROD. In this 
case, the criteria that led to this grouping must be informed and a table listing the CODPROD and 
CODIP codes must be presented.  
 
Section V  
Domestic industry and representation  
 
Article 148.  The information contained in Appendix I for each period must be provided, a s 
defined in article 136.   
Article 149.  The unit used to express the production volume must be clarified (units, tons, 
pieces, liters, etc.).  
Article 150.  If the petition is presented by a trade association, inform the corporate name and 
address of the com panies that provided data for the purpose of analyzing the continuation or 
recovery of the injury (column A of Appendix I).  
 
Section VI  
Imports  
 
Article 151. The evolution of imports of the product under review and of the like product from 
other origins, i n quantity and value, for the period of investigation of continuation or recurrence of 
the injury, by exporting country, must be provided.  
 
Section VII  
Brazilian market  
 
Article 152.  The predominant forms of competition in this market must be informed (pri ce, 
product differentiation, technical assistance, distribution network, advertising, etc.).  
Article 153.  In the case of the agricultural sector, describe government pricing policies applied 
to the product.  G/ADP/N/1/BRA/3/Suppl.18  
- 19 - 
  Article 154. The reasons that may determine the p referential option of national consumers for 
the imported product must be informed, such as: price, quality, delivery period, payment period, 
technological evolution, among others (to be specified).  
Article 155.  It must be clarified whether during the peri od of analysis of continuation or 
recurrence of the injury there were changes in the consumption pattern in the Brazilian market of 
the imported product.  
Article 156.  It must be informed whether there are restrictive practices in Brazil on the trade 
of the  product under review. If so, these practices must be described in detail, clarifying whether 
they apply equally to domestic and foreign producers.  
 
Section VIII  
Continuation of dumping  
 
Article 157.  The information in this section pertains to P5 only. 
Article 158.  Indicate the country(ies) subject to the anti -dumping  measure,  which has 
exported the product under review during the period of continuation of the dumping indicated in 
article 137.  
Article 159.  The name and address of known foreign prod ucers/exporters must be provided.  
 
Subsection I  
Normal value  
 
Article 160.  For each market economy exporting country indicated in article 158 of this section, 
present data for one of the alternatives below:  
I – representative price in the domestic market o f the exporting country;  
II – export price to a third country; or  
III – normal value constructed in the exporting country.  
Sole Paragraph. The prices must be presented preferentially in the ex -factory sales condition, 
free of taxes. If they are presented in another sales condition, the necessary adjustments for the 
ex-works price calculation must be explained, accompanied by the respective probative elements.  
Article 161. In the event of item I of the Caput of article 160, the price of the like product 
must be provided in normal commercial operations intended for domestic consumption in the 
exporting country and, if possible, the volume and value of sales that served as the basis for 
providing the price in question, specifying:  
I – domestic sales volume use d as the basis for normal value (inform unit);  
II – currency;  
III – condition of sale;  
IV – necessary adjustments for a fair comparison with the export price; and  
V – ex-works unit price.  
Article 162. In the event of item II of the Caput of article 160, you must provide sales to a 
third country, specifying:  
I – volume of exports to the selected third country (inform unit);  
II – currency;  
III – condition of sale;  
IV – necessary adjustments f or a fair comparison with the export price; and  
V – ex-works unit price.  G/ADP/N/1/BRA/3/Suppl.18  
- 20 - 
  Paragraph 1. The third country selected must be informed and the reasons why this country 
is considered appropriate must be clarified.  
Paragraph 2. The tariff item of the classification of goods of the exporting country in which 
the like product was classified must be indicated or, in its absence, indicate the respective item of 
the Harmonized System (HS).  
Article 163. In the event of item III of the Caput of article 160, t he normal value constructed 
in the exporting country must be provided, according to the model in Appendix II, specifying the 
content of each item and the technical coefficients used.  
Article 164. For each exporting country considered a non -market economy i ndicated in article 
158 of this section, a third market economy country must be suggested to be used for the calculation 
of normal value, justifying the choice, and presenting data for one of the alternatives below:  
I - representative selling price on the domestic market of that third market economy country;  
II - export price from that third market economy country to another market economy country, 
except Brazil; or  
III - normal value constructed in that third market economy country.  
Paragraph 1. Whenever n one of the hypotheses in the headings of the Caput is viable and 
provided that it is duly justified, the suggestion of normal value may be based on any other 
reasonable price, including the price paid or payable for the similar product in the Brazilian dom estic 
market, duly adjusted, if necessary, to include a reasonable profit margin.  
Paragraph 2. The prices must be presented preferentially in the sales condition ex -works, free 
of taxes. If they are presented in another sales condition, the necessary adjus tments to determine 
the ex -works price must be explained, accompanied by the respective probative elements.  
Paragraph 3. The reasons why the substitute country was considered appropriate must be 
clarified, taking into account the following aspects:  
I - the volume of exports of the similar product from the substitute country to Brazil and to 
the main world consumer markets;  
II - the volume of sales of the like product in the domestic market of the substitute country;  
III - the similarity between the product under review and the similar product sold in the 
domestic market or exported by the substitute country;  
IV - the availability and degree of disaggregation of the statistics necessary for the 
investigation; or  
V - the degree of adequacy of the information p resented in relation to the characteristics of 
the ongoing investigation.  
Article 165. In the event of item I of the Caput of article 164, you must provide the price of 
the like product in the ordinary course of trade intended for consumption on the domest ic market in 
the third market economy country and the volume of sales that served as the basis for providing 
the price in question, specifying:  
I - domestic sales volume used as a basis for normal value (inform unit);  
II - currency;  
III - condition of sale ; 
IV - adjustments necessary for a fair comparison with the export price; and  
V - unit price ex-works.  
Article 166. In the event of item II of the Caput of article 164, you must provide the sales of 
the third market economy country to another country (exce pt Brazil) and the sales volume that 
served as the basis for providing the price in question, specifying:  
I - volume of exports to the selected third country (inform unit);  
II - currency;  
III - condition of sale;  G/ADP/N/1/BRA/3/Suppl.18  
- 21 - 
  IV - adjustments necessary for a fair compa rison with the export price; and  
V - unit price ex-works.  
Paragraph 1. The third country selected must be informed and the reasons why this country 
is considered appropriate must be clarified.  
Paragraph 2. The tariff item of the goods classification of the exporting country in which the 
like product was classified must be indicated or, in its absence, the respective Harmonized System 
(HS) item must be indicated.  
Article 167. In the event of item III of the Caput of article 164, the normal value constructed 
in the market economy exporting country must be provided, according to the model in Appendix II, 
specifying the content of each item and the technical coefficients used.  
 
Subsection II  
Export price  
 
Article 168.  For each country in dicated in article 158 of this section, the export price to Brazil 
of the product under review must be provided, according to the model in Appendix III.  
Sole Paragraph. Prices must preferably be presented in the same sales condition as the normal 
value. If  they are presented in another sales condition, the necessary adjustments must be made 
explicit with a view to a fair comparison between the normal value and the export price, accompanied 
by the corresponding probative elements.  
Article 169. In cases where  there is no export price or where it does not appear to be reliable 
due to an association or relationship between the producer or exporter and the importer or a third 
party, or where they have a compensatory  agreement between them, the export price may be  built 
from:  
I - the price at which the products subject to review were resold for the first time to an 
independent buyer; or  
II - on a basis considered reasonable, in case the products are not resold to an independent 
buyer or in the same condition in whi ch they were imported.  
Sole Paragraph. Related or associated parties means the link between persons in the cases 
indicated in Paragraph 10 of article 14 of Decree N. 8,058, of 2013.  
Article 170. In the event of item I of article 169, in addition to providi ng the information 
requested in article 169, provide, if possible, the price at which the product is sold to the first 
independent purchaser, as well as an estimate of all costs incurred from the price in the condition 
of sale indicated, including freight,  insurance, Import Tax and other expenses of import, in addition 
to a reasonable profit margin for the reseller of the product, according to the table in Appendix IV.  
Article 171. In the event of item II of article 169, in addition to providing the informa tion 
requested in article 168, the basis and methodology used for the reconstruction must be indicated, 
if possible.  
 
Subsection III  
Comparing the normal value with export price  
 
Article 172.  The existence of differences between the product considered for the purpose of 
calculating the normal value and the product subject to the anti -dumping  duty must be identified in 
terms of quantities, physical characteristics, level of trade, payment terms, etc., indicating the 
necessary adjustments to compensate for su ch differences and make the normal value and export 
price comparable.  
 G/ADP/N/1/BRA/3/Suppl.18  
- 22 - 
  Section IX  
Recurrence of dumping  
 
Article 173. In the event that there were no exports from the country subject to the anti -
dumping  measure, that there were only exports in unrepresentative quantities during the review 
period, or that the export price does not adequately reflect the behavior of the producers/exporters 
during the review period, the probability of recurrence of dumping  will be de termined based on the 
comparison between the average normal value, calculated in accordance with Subsection I of 
Section  VII of this Chapter, internalized in the Brazilian market, according to the model in Appendix 
XXV, and:  
I - the average selling price o f the domestic like product in the Brazilian market, calculated 
for the review period, preferably at ex-works level;  or 
II - the average export price, internalized in the Brazilian market, from other foreign suppliers 
in transactions carried out in represe ntative quantities, calculated for the review period.  
 
Section X  
Information by company represented in petition  
Subsection I  
Data of companies represented  
 
Article 174. For each company represented in the petition, inform:  
Paragraph 1 - Company  
I - Corporate Name;  
II - Full address;  
III - Telephone; and  
IV - Electronic address.  
Paragraph 2 - Each company must indicate only one addressee to serve as a focal point for 
the purposes of this petition, as well as their respective address.  
I - Name;  
II - Function;  
III - Full address;  
IV - Telephone; and  
V - Electronic address.  
 
Subsection II  
Structure and affiliations  
 
Article 175. An organizational chart of the company's operating structure and description of 
the operation of each unit must be provided.  
Article 176. All manufacturing plants and sales and/or administration offices related to the 
domestic like product must be informed, as well as their respective location.  
Article 177. An organizational framework of the company's legal structure, including all related 
parties, as defined in Paragraph 10 of article 14 of Decree N. 8,058, of 2013.  
Article 178. The company may present a disclosure document that provides, in detail, the 
requested information.  G/ADP/N/1/BRA/3/Suppl.18  
- 23 - 
   
Subsection III  
Accounting practices  
 
Article 179. In dicate how the company's financial accounting data is summarized in the 
financial statements.  
Article 180. It must be explained in detail how the company's sales are recorded, informing 
all the accounting books used for this purpose.  
Article 181. The cost accounting system adopted by the company must be described and how 
the costs incurred in production are classified, allocated, aggregated and recorded. The description 
must be presented in a narrative form and accompanied by a flowchart.  
Article 182. It mu st be described how costs are recorded during the entire production process, 
detailing the various ancillary cost ratios maintained by the company. Explain how cost information 
is reconciled with financial accounting.  
Article 183. The complete chart of acc ounts must be presented.  
Article 184. You must present the company's financial statements and attach the summary 
balance sheets for each of the injury periods.  
Article 185. You must inform the management or accounting software used (eg SAP, Oracle, 
Datasul , etc.)  
 
Subsection IV  
Sales and distribution process  
 
Article 186. It must be informed whether there are restrictions on direct sales and sales made 
through intermediaries, in terms of volume, geographic area of operation or other constraints. If so, 
please specify. In the case of sales to distributors, it must be stated whether the company sells only 
to authorized distributors.  
Article 187. Inform the terms of sale ( spot, contract, etc.). In the case of contract sales, the 
customers must be listed.  
Article 188. The existence of different types of packaging (bulk, drum, big bag, pallet, etc.) 
must be indicated for the domestic like product, as well as the volumes normally t ransported by type 
of packaging.  
Article 189. It must be explained how the company classifies in its records exports or sales 
made in the domestic market, as well as those destined for Free Zones and Export Processing Zones.  
Article 190. A list of all rela ted parties that purchased the domestic like product in the domestic 
market must be provided, indicating the destination of the product (own consumption or resale). 
The pricing policy for such parties must be explained.  
Article 191. A flowchart of each of the distribution channels used in domestic sales must be 
provided.  
Article 192. It must be informed if the company performed industrialization services for third 
parties ( tolling)  and if it had a swap contract.  
Article 193.  It must be informed if the compa ny has sold a similar product from brands other 
than its own.  G/ADP/N/1/BRA/3/Suppl.18  
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Section XI  
Performance indicators  
 
Article 194. The information referring to the subsections of this section refer to the periods 
from P1 to P5 as defined in article 136 of this Ordinance.  
 
Subsection I  
Sales volume  
 
Article 195.  The value and quantity sold in the domestic and foreign market of the domestic 
like product and the total value of the company's sales must be informed, according to the table in 
Appendix V. It must be no ted that the totals informed in Appendix V must coincide with the company 
accounting and with the aggregations of the information provided in Appendix VI.  
Article 196. If there is captive consumption, that is, there is a transfer of a product to be used 
as raw material or input without issuing a sales invoice, Appendix VII must be completed.  
Article 197.  Appendix VIII, relating to domestic sales of the like product of own manufacture, 
must be completed, in accordance with the instructions contained in that appendix.  
Article 198.  Sales destined for the Manaus Free Trade Zone and the Export Processing Zones 
must be considered as sales in the Brazilian domestic market.  
Article 199.  It must be noted that the information presented in Appendix VIII must be 
reconci led with the company's accounting and with the information presented in Appendices V, IX 
and XI.  
 
Subsection II  
Production and degree of use of installed capacity  
 
Article 200.  If the domestic like product is produced in more than one plant, each one of th em 
must be identified and the activities carried out in the different plants must be described.  
Article 201.  It must be informed if there is subcontracting of services in the production process, 
such as, for example, maintenance and tooling, supply of util ities, etc.  
Article 202.  The by -products, co -products and waste resulting from production must be listed. 
Indicate if this material is reintroduced into the production cycle or reused in some way, if it is sold 
or if it is discarded because it has no economic value.  
Article 203.  The usual production regime for the domestic like product (continuous or batch 
production) and the number of shifts must be reported.  
Article 204.  It must be clarified whether there are other routes for the production of the li ke 
domestic product. If so, the main differences between these routes must be reported.  
Article 205.  The nominal and effective installed capacity of the production line of the domestic 
like product, and respective production, must be reported, according to  the model in Appendix VIII. 
If the product is manufactured in more than one line or plant, this information must be provided 
separately.  
Article 206.  If the installed capacity is common to other products in addition to domestic like 
products, the producti on of these other products must be reported in the same Appendix VIII, listing 
them. In this case, the total production capacity must be informed.  
Article 207.  If the installed capacity has changed over the period considered, it must be 
explained what the change consisted of.  
Article 208.  It must be clarified in detail how the effective capacity was calculated.  G/ADP/N/1/BRA/3/Suppl.18  
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  Article 209.  Any interruptions in production must be reported, indicating period, duration and 
their motivation.  
 
Subsection III  
Stocks  
 
Article 210.  Inventories must be reported, according to the model in Appendix IX.  
Article 211.  The requested information must be presented in weight units (tons or kilograms) 
and, if applicable, in the commercialization unit, in separate spreadsheets. A ma rketing unit is 
understood to be the unit through which the like domestic product is normally marketed. This unit 
must match the one used by the company in its accounting (units, liters, meters, pieces, pairs, 
boxes, etc.).  
Article 212.  It must be informed  if there is production for stock or if only on request. If there 
is production for stock, you must inform the level of stock considered ideal.  
Article 213.  If the company understands that, due to imports of the product under review, the 
period of permanen ce in stock of the domestic like product is increasing, it must fill in the model in 
Appendix X.  
 
Subsection IV  
Financial statement  
 
Article 214.  Submit financial statements for domestic sales of the like product manufactured 
by the company, in accordance with the table in   Appendix XI.  
Article 215.  Submit financial statements for exports of the like product manufactured by the 
company, in accordance with the model in  Appendix XII.  
Article 216.  A financial statement relating to the resale of prod ucts imported or acquired in 
the Brazilian market must be presented, according to the model in Appendix XIII. The reasons that 
led this company to import the product or to purchase it in the domestic market must be clarified, 
listing national and foreign s uppliers by country.  
Article 217. In all cases, if used, the apportionment criterion for calculating operating expenses 
and revenues must be provided in detail.  
 
Subsection V  
Employment and wage bill  
 
Article 218.  It must be informed, according to the tabl es in Appendices XIV and XV, the 
employment and the salary mass relevant to the production line of the similar product, specifying 
the labor hired by the company itself (employees) and the outsourced by segment: production, 
administration and sales.  
Article 219. In Appendix XIV, the number of employees on the payroll on the last day of each 
period must be reported.  
Article 220. If the apportionment criterion is adopted, it must be explained in detail and 
observed for the preparation of Appendices XIV and XV . 
 G/ADP/N/1/BRA/3/Suppl.18  
- 26 - 
  Subsection VI  
Return on investments  
 
Article 221.  The rate of return on investment must be reported according to the model in 
Appendix XVI, indicating, if applicable, the apportionment criterion adopted.  
 
Subsection VII  
Cash flow  
 
Article 222.  The cash flow must be informed according to the model in Appendix XVII, 
indicating, if applicable, the apportionment criterion adopted.  
 
Subsection VIII  
Ability to raise funds or investments  
 
Article 223.  Investments made during the injury analysis period, in the production line of the 
domestic like product, must be reported, explaining the main reasons for these investments (eg 
environmental requirements, safety standards, technological updates, demand growth) throughout 
period and how they were financed (cash , bank loans, debentures, etc.).  
Article 224.  If any, the main factors that negatively influenced the ability to raise funds or 
investments must be reported, highlighting issues related to obtaining credit from commercial banks, 
interest rate history, judi cial liabilities, among other relevant topics.  
Article 225.  It must be reported whether the company took a short -term loan during the injury 
analysis period and the average borrowing rate for each period.  
Article 226.  It must be informed whether the compan y has suffered the negative effects listed 
below as a result of imports of the product under review:  
I - cancellation, postponement or rejection of expansion projects;  
II - rejection or non -acceptance of investment proposals;  
III - reduction of investments ; 
IV - rejection of bank loans;  
V - reduction of credit lines;  
VI - effects on securities traded on the stock exchange; and/or  
VII - others (specify).  
 
Subsection IX  
Production cost  
 
Article 227.  It must be informed if there has been a change in the cost allocation criteria and, 
if so, the nature of the change must be clarified.  
Article 228.  The conditions for the acquisition of raw materials, inputs and/or utilities must be 
informed (independent suppliers, related parties and/or if there is captive c onsumption). It must be 
clarified how prices are formed in each of these operations.  
Article 229. The cost structure according to the model in Appendix XVIII must be provided for 
each CODPROD or groups of CODPROD (or CODIP as the case may be) identified in  the original 
investigation request. Regarding P5, monthly information must also be provided in Appendix XIX. If G/ADP/N/1/BRA/3/Suppl.18  
- 27 - 
  the similar product of the domestic industry is produced in more than one plant, the production cost 
of each one of them must be informed.  
Article 230.  For the purposes of completing Appendices XVIII and XIX, it is considered:  
I - Cost of raw materials and other inputs: includes transportation expenses, import tariffs 
and other expenses associated with the acquisition of the product.  
II – Labor: must include all employees involved in production. Include wages, bonuses, 
overtime, vacations, insurance, sick pay and other benefits.  
III - Depreciation: inform how the company allocates expenses related to depreciation. Submit 
a spreadsheet reconciling such expenses with the respective financial statements.  
Article 231.  If the company has responded to article 202, it must be indicated how the sale of 
by-products or waste impacted the cost.  
Article 232.  It must be noted that the amounts reported in Append ices XVIII and XIX must be 
reconciled with the company's cost and financial accounting.  
 
Section XII  
Performance Indicators for Fragmented Industry  
 
Article 233. If the petitioner is qualified as a fragmented industry, as provided for in Paragraph 
2 of art . 1 of Decree N. 9,107, of 2017, and that established in a specific act of Secretariat of Foreign 
Trade, the presentation of the performance indicators provided for in Section XI of this Chapter may 
be adapted to reflect the availability of data during the  period of review of continuation resumed 
injury.  
Paragraph 1. The sunset review petition presented by a petitioner qualified as a fragmented 
industry may be instructed exclusively on the basis of data from secondary sources, such as 
publications, censuses , periodicals, studies, reports and sample data available or ordered specifically 
for instruction. of the petition.  
Paragraph 2. In  the preparation of the petition, data from official sources of information and 
statistical data, such as the Brazilian Insti tute of Geography and Statistics (IBGE), must preferably 
be used.  
Paragraph 3. A detailed description of the methodologies used to obtain and process the data 
and the step -by-step presentation of performance indicators in the formats of the spreadsheets 
referred to in Section XI of this Chapter will be required, as well as an indication of any necessary 
adjustments and adaptations to the formats of these spreadsheets.  
Paragraph 4. If any of the performance indicators provided for in Section XI of this Chapt er is 
not available, if possible, the petitioner must indicate a substitute indicator ( proxy) . 
Paragraph 5. If it is not possible to present a substitute indicator ( proxy) under the terms of 
Paragraph 4, detailed motivation will be required for each of the indicators provided for in Section 
XI of this Chapter not presented in the petition.  
Paragraph 6. The sunset review request submitted by a fragmented industry that does not 
contain at least the following indicators will not be accepted:  
a) sales volume  in the Brazilian domestic market;  
b) participation in the Brazilian market;  
c) production of the product;  
d) installed capacity or maximum registered production;  
e) revenue from sales of the product in the domestic market;  
f) production cost;  
g) cost/price ratio; and  
h) employment.  G/ADP/N/1/BRA/3/Suppl.18  
- 28 - 
  Paragraph 7. The petition may be complemented with indicators obtained from samples of 
national producers (for example, income statements, payroll, etc.).  
Paragraph 8. Adjustments will be accepted to adapt to the period  of review of continuation or 
recurrence of injury, the aggregated data available at a different frequency to that of the referred 
period in the case of a petition presented by a fragmented industry.  
Article 234. As provided for in Paragraph 6 of article 3 2 of Decree N. 8,058 of 2013, as it is 
not possible to individually identify the production of the like domestic product, the effects of dumped 
imports will be determined based on the production of the group or range of products that, defined 
as narrowly a s possible, include the like domestic product and for which the necessary data can be 
presented.  
Article 235. If the Undersecretariat for Trade Remedies and Public Interest deems it necessary, 
on-site verifications may be carried out  in companies, associat ions, research institutes and any 
entities that present data for the instruction of sunset review petitions filed by fragmented industry.  
 
Section XIII  
Continuation or recurrence of injury to domestic industry  
Subsection I  
Continuation of injury  
 
Article 236. Based on the performance indicators in subsections I to IX of Section V, it must 
be explained how the injury to domestic industry continued.  
Article 237. Regarding the possible effects on domestic industry prices, it must be reported 
whether:  
I – the price of the product under review was undercut in relation to the price of the similar 
product from the domestic industry;  
II - as a result of the price of the product under review, there was a depression or suppression 
of the price of the similar product in the domestic industry.  
Sole Paragraph. The amount of undercutting must be estimated and the methodology for 
calculating the internalized price of the product object of the review must be indicated, singling out 
the value or percentage equivalent  to the expenses for its internalization.  
Article 238. It must be informed if, due to competition with the product under review, the 
company lost sales in the domestic market, indicating the customer and the conditions of such 
sale(s) (price, payment terms , etc.).).  
 
Subsection II  
Recurrence of injury  
 
Article 239. Based on the performance indicators contained in subsections I to IX of Section 
V, it must be explained how the termination of the anti -dumping  measure could lead to the 
recurrence of injury to t he domestic industry.  
Article 240. The petition must indicate:  
I - the probable trend of behavior of imports of the product object of the review;  
II - the likely price of the dumped imports and their likely effect on the prices of the like 
product in the B razilian domestic market; and  
III – the existence of changes in market conditions in the exporting country, in Brazil or in 
third markets, including changes in the supply and demand of the like product, due, for example, to 
the imposition of trade remedies measures by other countries.  G/ADP/N/1/BRA/3/Suppl.18  
- 29 - 
  Paragraph 1. The petition for review at the end of the period or the review of the duty due to 
changes in circumstances must indicate the probable price referring to each investigated origin, with 
data on the average export price of the similar product from the investigated origins to third 
countries available in databases. public international trade data, according to the following scenarios:  
I – exports from each investigated origin to all destinations in the  world, jointly;  
II – exports from each investigated origin to its largest destination, in terms of volume;  
III – exports from each investigated origin to its five largest destinations, in terms of volume, 
jointly and/or separately;  
IV – exports from each investigated origin to its ten largest destinations, in terms of volume, 
jointly and/or separately; and  
V – exports from each investigated origin to destinations in South America, jointly and/or 
separately.  
Paragraph 2. The petition will specify in its ana lysis the public base of international trade 
considered, and must justify its choice.  
Paragraph 3. In addition, if there are scenarios in the petition that differ from those provided 
for in the Caput, the indication of probable price must be accompanied by  the justifications for the 
choice and the evidence that supported it.  
Article 241. In the event of item II of article 240, you must inform if:  
I – the likely price of the product under review would be undercut in relation to the price of 
the similar produ ct in the domestic industry;  
II - as a result of the probable price of the product under review, there would be a depression 
or suppression of the price of the similar product in the domestic industry.  
Sole Paragraph. The amount of undercutting must be est imated and the methodology for 
calculating the probable internalized price of the product object of the review must be indicated, 
singling out the value or percentage equivalent to the expenses for its internalization.  
 
Section XIV  
Possible other factors c ausing injury and non -attribution  
 
Article 242.  Any other factors that may contribute to the continuation of the injury, such as:  
I - the volume and price of imports not subject to the anti -dumping  duty;  
II - the impact of possible import liberalization pr ocesses on domestic prices;  
III - contraction in demand or changes in consumption patterns;  
IV - practices restricting the trade of domestic and foreign producers and competition between 
them;  
V - technological progress;  
VI - export performance of the dome stic industry;  
VII - productivity of domestic industry;  
VIII - captive consumption;  
IX - imports or resale of the imported product by the domestic industry; and  
X - any other factor considered important.  
Article 243. In both cases of recurrence and continuation of injury, the export potential of the 
country subject to the measure must be indicated, informing, if possible, the installed capacity and 
volume of production and the value and volume of exports for all destinations, according to 
Appendices XXVI and XXVII.  
Article 244. In case of recurrence of injury to the domestic industry, inform the knowledge:  G/ADP/N/1/BRA/3/Suppl.18  
- 30 - 
  I – international stocks of the like product and the product under review; and  
II – installation of new plants both in the country(ies) subject to the anti -dumping  measure 
and in third countries, indicating, if possible, the date of entry into operation and the installed 
capacity of each new plant.  
 
Section XV  
Final provisions  
 
Article 245. Rules on the legal representation of interested parties must  be included in a 
specific normative act.  
 
CHAPTER IV  
PROBABLE PRICE  
 
Article 246. The probable price analysis provided for in Paragraph 3 of article 107 and in item 
III of article 104 of Decree N. 8,058, of 2013, must follow the procedures set out in this  Chapter.  
Article 247. The probable price analysis parameters established in this Ordinance will be 
considered in the event that there were no exports from the country to which the antidumping 
measure applies or that there were only exports in non -represen tative quantities during the period -
end review period, pursuant to Paragraph 3 of article 107 of Decree N. 8,058, of 2013 (recurrence 
of dumping) , or by changing circumstances, pursuant to item III of article 104, both of Decree N. 
8,058, of 2013.  
Sole Par agraph. Exceptionally, the probable price analysis parameters may be considered in 
the event that there have been exports of the product subject to the anti -dumping  measure in 
representative quantities (continuation of dumping) , when, given the specifics o f the specific case, 
the following circumstances are verified:  
I – effects on export prices resulting from current price undertakings;  
II – effects on export prices resulting from the relationship between interested parties; and/or  
III- other circumstances  in which the export prices of the origins under analysis do not 
adequately reflect the probable price to be practiced in the event of extinction of the duties.  
Article 248. The request for an sunset review or for a review of the entitlement due to change 
in circumstances must indicate the probable price for each investigated origin, with average export 
price data of the similar product from the investigated origins to third countries available in 
databases. public international trade data, according to the  following scenarios:  
I – exports from each investigated origin to all destinations in the world, jointly;  
II – exports from each investigated origin to its largest destination, in terms of volume;  
III – exports from each investigated origin to its five la rgest destinations, in terms of volume, 
jointly and/or separately;  
IV – exports from each investigated origin to its ten largest destinations, in terms of volume, 
jointly and/or separately; and  
V – exports from each investigated origin to destinations in South America, jointly and/or 
separately.  
Paragraph 1. The petition will specify in its analysis the public database of international trade 
considered, and must justify its choice.  
Paragraph 2. In addition, if there are likely price scenari os in the petition that differ from those 
provided for in the Caput,  the indication must be accompanied by the justifications for the choice 
and the evidence that supported it.  G/ADP/N/1/BRA/3/Suppl.18  
- 31 - 
  Paragraph 3. The probable prices calculated from the scenarios defined in the Caput will be 
made available to interested parties at the beginning of the investigation.  
Article 249. The Undersecretariat for Trade Remedies and Public Interest will consider, in its 
probable price analysis:  
I – the availability of data, including their r espective units of measurement;  
II – the scope of the standardized international trade codes referring to the like product and 
the existence of other products that do not fall within the scope of the product analyzed in these 
codes; and  
III – the degree of  heterogeneity of the like product for purposes of fair comparison with the 
like product of the domestic industry; and/or  
IV – other factors that may affect the use of data.  
Paragraph 1. In the course of the review, other parameters of probable price may b e 
considered by the Undersecretariat for Trade Remedies and Public Interest, provided that supporting 
evidence is submitted to the case file.  
Paragraph 2. Interested parties may submit statements regarding the adequacy and 
applicability of probable price s cenarios and suggest adjustment methodologies with a view to 
mitigating export data limitations or other differences that affect price comparability.  
Article 250. Once the review is initiated, SCDOM may request selected foreign producers or 
exporters for t heir export data of the like product, relative to the period of analysis of the 
continuation or recurrence of dumping,  for their 10 (ten) main markets, in terms of exported volume, 
and to other South American countries.  
Paragraph 1. The data mentioned in t he Caput must be presented according to the model 
contained in the questionnaires sent to the producers/exporters.  
Paragraph 2. The Undersecretariat for Trade Remedies and Public Interest may request from 
producers/exporters data referring to other destina tions, in addition to those indicated in the Caput,  
depending on the specifics of the specific case.  
Paragraph 3. The average export prices calculated based on the data mentioned in the Caput 
must be presented in such a way as to guarantee the right of def ense and the contradictory of the 
other interested parties, pursuant to Paragraph 8 of article 51 of Decree N. 8,058, of 2013.  
 
CHAPTER V  
EXTENSION OF ANTI -DUMPING DUTY IN A LOWER AMOUNT THAN DUTY IN FORCE  
 
Article 251. The recommendation to extend the ant i-dumping  duty in an amount lower than 
the duty in force, based on article 107, Paragraph 4, of Decree N. 8,058, of 2013 must follow the 
procedures set out in this Chapter.  
Article 252. Undersecretariat for Trade Remedies and Public Interest, in the event of an 
extension of the anti -dumping  duty in an amount lower than the duty in force, provided for in article 
107, Paragraph 4, of Decree N. 8,058, of 2013, may recommend such an extension through the 
following methodologies:  
I – comparison between the  probable export price and the normal value; or  
II – comparison between the probable export price and the sale price of the similar product of 
the domestic industry in the Brazilian market.  
Paragraph 1. Any Undersecretariat for Trade Remedies and Public In terest recommendation 
to extend the anti -dumping  duty in an amount lower than the duty in force will be based on the 
analysis of:  
I – the data and arguments presented by the interested parties, including on the probable 
effectiveness of the duties determin ed based on the methodologies provided for in items I and II of 
the Caput;  and G/ADP/N/1/BRA/3/Suppl.18  
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  II – the probative elements that justify the adoption of the methodologies indicated in items 
I and II of the Caput.  
Paragraph 2. The Undersecretariat for Trade Remedies and Public Interest will seek to reflect 
the degree of cooperation of foreign producers or exporters in the sunset review when evaluating 
the methodologies provided for in items I and II of the Caput.  
 
CHAPTER VI  
RECOMMENDATION OF EXTENSION OF ANTI -DUMPING DUTY WITH IMMEDIATE 
SUSPENSION OF ITS APPLICATION AND POSSIBLE RECOMMENDATION OF IMMEDIATE 
RECURRENCE OF COLLECTION BASED ON ARTICLE 109 OF DECREE N. 8,058, OF 2013  
 
Article 253. The recommendation for the extension of the antidumping duty with the 
immediate suspension of its application and for the eventual recommendation of immediate 
recurrence of the collection of the antidumping duty suspended based on article 109 of Decree N. 
8,058, of 2013, must observe the procedures and factors provided for in this Chapter.  
Article 254. The Undersecretariat for Trade Remedies and Public Interest may recommend the 
extension of the anti -dumping  duty with the immediate suspension o f its application when there are 
doubts as to the probable future evolution of imports of the product subject to the anti -dumping  
duty, based on article 109 of Decree N. 8,058, of 2013.  
Paragraph 1. The hypothesis mentioned in the Caput will only be consid ered when, in an 
sunset review, it is determined that the extinction of the anti -dumping  duty will very likely lead to 
the recurrence of the injury caused by imports from the origin(s) subject(s) to the anti -dumping  
duty. 
Paragraph 2. The hypothesis mentio ned in the Caput will not be considered when, in an sunset 
review, it is determined that the extinction of the anti -dumping  duty will very likely lead to the 
continuation of the injury caused by imports from the origin(s) subject to the duty antidumping.  
Article 255. The Secretariat of Foreign Trade will forward the Undersecretariat for Trade 
Remedies and Public Interest recommendation to the Executive Management Committee of CAMEX 
- GECEX, which is responsible for extending the anti -dumping  duty with the i mmediate suspension 
of its application and also deciding on the immediate recurrence of the collection of the anti -dumping  
duty, under the terms of Decree N. 10,044, of 4 October, 2019 c/c item VIII of article 2nd c/c of 
article 109 of Decree N. 8,058, of 2013.  
Article 256. Any doubts as to the probable future evolution of imports of the product subject 
to anti -dumping  duty that may lead to Undersecretariat for Trade Remedies and Public Interest's 
recommendation of extending the anti -dumping  duty with the i mmediate suspension of its 
application may result from the analysis of the following factors, individually or jointly, among others 
contributed by the interested parties to the records of the sunset review:  
I – the different probable price scenarios of the  dumped imports and their probable effect on 
the prices of the like product in the Brazilian domestic market;  
II - the different performance indicators of producers or exporters in terms of production, use 
of installed capacity, inventories, sales volume a nd exports; or  
III – changes in market conditions in the exporting country, in Brazil and in third markets, 
including changes in supply and demand for the product.  
Sole Paragraph. In the analysis of the factors provided for in item III of the Caput,  the 
Undersecretariat for Trade Remedies and Public Interest will consider, among other elements 
contributed by the interested parties to the records of the sunset review:  
a) unexpected changes in imported product baskets, resulting from changes in consumer 
preferences or technological developments; or  
b) significant changes in the commercial strategies for supplying the product to the Brazilian 
market.  G/ADP/N/1/BRA/3/Suppl.18  
- 33 - 
  Article 257. The Undersecretariat for Trade Remedies and Public Interest will recommend the 
immediate recurrence  of the collection of the suspended anti -dumping  duty after an analysis that 
concludes that imports have increased in volume that could lead to the recurrence of the injury.  
Paragraph 1. In order for the Undersecretariat for Trade Remedies and Public Inter est to carry 
out the analysis referred to in the Caput,  the interested party must submit to this Undersecretariat, 
in the Electronic Information System (SEI) of the Ministry of Economy, a petition to resume the 
collection of the suspended anti -dumping  duty. 
Paragraph 2. In exceptional circumstances, the Undersecretariat for Trade Remedies and 
Public Interest may carry out the analysis referred to in the official Caput.  
Paragraph 3. The petition for resuming the collection of the suspended antidumping duty must 
contain import data relating to the entire period that has elapsed since the date of publication of the 
duty extension with the immediate suspension of its application, with the respective evidence and 
explanations, including, at least a period of six months from the date of publication of the extension 
of the duty with the immediate suspension of its application, in order to provide a reasonable period 
for the analysis of its evolution.  
Paragraph 4. Exceptionally, as long as it is duly justified, the Undersecretariat for Trade 
Remedies and Public Interest may consider a request to resume the collection of the suspended anti -
dumping  duty containing import data relating to a period shorter than the 6 (six) months provided 
for in Paragraph 3. 
Paragraph 5. Any information presented to the records must contain the respective evidence 
and explanations.  
Paragraph 6. The Undersecretariat for Trade Remedies and Public Interest may request 
additional information to the request to resume the collect ion of the suspended anti -dumping  duty, 
with a period of 5 (five) days for a response, counted from the date of knowledge of the letter.  
Paragraph 7. If the domestic industry is composed of more than one company, such companies 
may file a petition to resum e the collection of the suspended anti -dumping  duty, jointly or separately.  
Paragraph 8. The Undersecretariat for Trade Remedies and Public Interest, after a preliminary 
analysis of the petition to resume the collection of the suspended anti -dumping  duty, may: 
I – recommend to the Department of Foreign Trade the opening of an administrative 
proceeding, with a view to verifying whether the increase in imports of the product subject to the 
suspended anti -dumping  duty occurred in a volume that could lead to th e recurrence of the injury, 
if minimal indications are identified in the petition that the increase in imports of the product subject 
to the suspended anti -dumping  duty occurs in a volume that could lead to the recurrence of the 
injury;  
II - recommend to the Department of Foreign Trade that the petition be rejected, with an 
analysis of the merits, if no minimal indications are identified that the increase in imports of the 
product subject to the suspended anti -dumping  duty occurs in a volume t hat may lead to the 
recurrence of the injury; or  
III – reject the petition, without analysis of the merits, if the import data referred to in 
Paragraph 3 are not presented, or if no reasoning is presented on how the increase in imports of the 
product subje ct to the suspended anti -dumping  duty occurs in a volume that may lead to the 
recurrence of the injury.  
Article 258. The Secretariat of Foreign Trade will publish in the Official Gazette of the Union 
the act of initiation of the referred administrative pro cess or of the rejection of the petition, pursuant 
to items I and II of Paragraph 8.  
Article 259. Within the scope of the administrative process initiated, the interested parties 
that have been qualified during the last sunset review may submit manifestati ons within 15 (fifteen) 
days, counted from the publication of the opening act in the Official Gazette of the Union.  
Article 260. Once the opening act mentioned in article 258, no new petitions for resuming the 
collection of the suspended anti -dumping  duty will be known to the Undersecretariat for Trade 
Remedies and Public Interest until the final decision is published.  
Article 261. In the final analysis, the Undersecretariat for Trade Remedies and Public Interest 
may consider, among other indicators:  G/ADP/N/1/BRA/3/Suppl.18  
- 34 - 
  I - the trend, consistency, intensity and profile of the evolution of imports;  
II - the representativeness of the imported volume in relation to the total volume imported 
and the volume of the Brazilian market determined in the sunset review; and  
III - the compa rison between the representativeness mentioned in item II and the market 
share that the origin for which the collection was suspended, alone or together with the other origins 
subject to the measure, had when it caused injury to the domestic industry.  
Article 262. The Undersecretariat for Trade Remedies and Public Interest will prepare its 
recommendation, within 30 (thirty) days from the end of the period referred to in article 261, based 
on the information contained in the case file.  
Article 263. During th e Undersecretariat for Trade Remedies and Public Interest review period, 
precautionary reapplication requests will not be accepted.  
Article 264. Once the analysis referred to in article 261, the Undersecretariat for Trade 
Remedies and Public Interest may r ecommend:  
I – the termination of the proceeding with the immediate reapplication of the anti -dumping  
duty, in case of a affirmative determination regarding the increase in imports of the product subject 
to the suspended anti -dumping  duty in volume that may  lead to the recurrence of the injury; or 
II – the termination of the proceeding with the maintenance of the suspension of the 
antidumping duty,  in case of negative determination regarding the increase in imports of the product 
subject to the suspended antidumping duty in volume that may lead to the recurrence of the injury.  
Article 265. The final Undersecretariat for Trade Remedies and Public Interest 
recommendation referred to in item I of article 264 will be forwarded for deliberation by the 
Management E xecutive Committee of the Foreign Trade Chamber.  
Article 266. The final Undersecretariat for Trade Remedies and Public Interest 
recommendation referred to in item II of article 264 will be forwarded to the Foreign Trade 
Secretariat for a decision.  
Article 267. In the event of item II of article 264, a new petition will only be known by the 
Undersecretariat for Trade Remedies and Public Interest if it contains data regarding the evolution 
of Brazilian imports from the origin for which the charge was suspende d, referring to at least 6 (six) 
months subsequent to the period of analysis considered in the decision of the Secretary of Foreign 
Trade referred to in article 266 and updated to the latest available period.  
Article 268. Exceptionally, the Undersecretaria t for Trade Remedies and Public Interest may 
consider a new petition to resume the collection of the suspended anti -dumping  duty containing 
import data for a period shorter than that provided for in article 265, provided that it is duly justified 
and that it contains import data, evidence and supervening explanations that may change the 
conclusions contained in the decision of the Department of Foreign Trade referred to in article 266.  
Article 269. The provisions of article 267 and 268 applies only to the i nterested party that filed 
the petition that resulted in the decision of the Secretariat of Foreign Trade referred to in article 266.  
Article 270. The collection of the anti -dumping  duty will remain suspended until the eventual 
recurrence under the terms of article 265 or until the corresponding anti -dumping  duty expires.  
Article 271. If the collection of the anti -dumping  duty is resumed, requests for suspension of 
the anti -dumping  duty based on article 109 of Decree N. 8,058 of 2013, since the sunse t review  
provided for in Subsection II of Chapter VIII of Decree N. 8,058 of 2013 has already been completed.  
Article 272. The suspension of the application of the anti -dumping  duty during its entire term 
without the recurrence of its collection may be co nsidered by the Undersecretariat for Trade 
Remedies and Public Interest in the analysis of any petition to initiate an sunset review related to 
this duty.  
 G/ADP/N/1/BRA/3/Suppl.18  
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  CHAPTER VII  
SCOPE ASSESSMENT PETITIONS  
Section I  
General information  
 
Article 273. The scope assessment petitions dealt with in article 147 of Decree N. 8,058, of 
2013, must be prepared in accordance with the provisions of this Chapter.  
Sole Paragraph. The scope assessment may be initiated ex officio by the Undersecretariat for 
Trade Remedies and Public Interest, based on information provided by the Special Secretariat for 
the Federal Revenue of Brazil of the Ministry of Economy.  
Article 274. Any party interested in the scope assessment may request that a scope 
assessment be carried out in order to  determine whether the product is subject to an anti -dumping  
measure in force.  
Article 275. Interested parties in the scope assessment are any interested party of the original 
investigation or of the dumping,  injury and causal link reviews, in addition to other importers who 
have imported or who intend to import the product subject to the assessment of scope.  
Sole Paragraph. The recognition of other parties that consider themselves interested in the 
scope assessment will be granted by the Undersecretariat f or Trade Remedies and Public Interest, 
upon evaluation of the justification presented in the qualification request.  
Article 276. The processing of administrative proceedings, the communication of acts, the 
formation of records and the transmission of proce dural documents, within the scope of the scope 
assessments provided for in Decree N. 8,058 of 2013, will be carried out through the Electronic 
Information System - SEI of the Ministry of Economy.  
Article 277. The Undersecretariat for Trade Remedies and Pub lic Interest may conduct on-site 
verification(s) to verify the information provided.  
Article 278. The Undersecretariat for Trade Remedies and Public Interest may reject the 
petitions when it finds that the definition of the product subject to the anti -dump ing measure in 
force is sufficiently clear.  
Article 279. Secretariat of Foreign Trade will publish the act of initiating the scope assessment 
in the Federal Official Gazette.  
Sole Paragraph. The start date of the scope assessment will be the date of public ation of the 
act referred to in the Caput of this article.  
Article 280. Scope assessments are of an interpretive nature and do not change the scope of 
existing antidumping measures.  
 
Section II  
Content of petition  
 
Article 281. The scope assessment petition must contain:  
I – information regarding the corporate name, full address, telephone number and e -mail 
address of the petitioner(s);  
II – name, function, full address, telephone and electronic address of the legal representative 
authoriz ed by the Undersecretariat for Trade Remedies and Public Interest;  
III – indication of the Resolution of the Chamber of Foreign Trade (CAMEX) that determined 
the application of the antidumping measure in force to which the scope assessment petition refers;  
VI - detailed description of the product to be evaluated, specifying, as applicable: raw 
material(s), chemical composition, physical characteristics, standards and technical specifications, 
production process, uses and applications, degree of substitutabi lity and channels of distribution;  G/ADP/N/1/BRA/3/Suppl.18  
- 36 - 
  V - other characteristics considered relevant with a view to identifying the product to be 
evaluated;  
VI – detailed explanation of the reasons that lead to the understanding that the product is, or 
is not, subject to the anti-dumping  measure in force to which this petition refers;  
VII – indication of the item(s) of the MERCOSUR Common Nomenclature (NCM) in which the 
product to be evaluated is normally classified;  
VIII - literature, catalogue, advertising material or other document that provides technical 
information about the product to be evaluated, if available;  
IX – information on the standards or technical regulations applicable to the product to be 
evaluated. If so, inform the standardizing or regulatory institution an d provide an exhaustive list of 
the standards/regulations in question; and  
X - the names of known foreign manufacturers and Brazilian importers of the product to be 
evaluated.  
Sole Paragraph. If other product(s) are also classified in the aforementioned item(s) of the 
NCM, this circumstance must be informed and elements must be provided that allow them to be 
identified.  
Article 282. In the event that the product to be evaluated is not homogeneous and/or is 
classified in more than one NCM it em, this circumstance must be clarified and the elements that 
allowed the product to be defined.  
Article 283. All information presented must be accompanied by evidence, justification and 
sources and methodologies used.  
Article 284. Petitions that do not co ntain all the information requested in this Decree may be 
summarily rejected.  
 
Section III  
Deadlines and procedures  
 
Article 285. The scope assessment procedures will observe the following deadlines:  
I – fifteen days for authorization requests from interested parties in the scope assessment;  
II – fifteen days for the request to hold a hearing;  
III – thirty days to regularize the legal representatives of the interested parties in the scope 
assessment;  
IV – thirty days for manifestation and submission of evidence;  
V – forty days for submission of final comments on the elements contained in the records;  
VI – sixty days to prepare the final determination of the scope assessment.  
Paragraph 1. The deadlines provided for in this article are counted from the start date of the 
scope assessment.  
Paragraph 2. The schedule referred to in item III of article 149 of Decree N. 8,058,  of 2013, 
containing the deadlines provided for in this article, will be released at the beginning of the scope 
assessment.  
Article 286 . In the event of a final determination based solely on the information contained in 
the petition and other evidence contained in the case file, the Undersecretariat for Trade Remedies 
and Public Interest will prepare an opinion, within 60 days, counting f rom the date of publication of 
the act to which the article 279 of this Ordinance, as provided in item VI of article 285 of this 
Ordinance.  
Article 287. In the event of holding a hearing, sending questionnaires or carrying out an on-
site verification,  the Undersecretariat for Trade Remedies and Public Interest will prepare a final 
determination opinion, within 120 days, counted from the date of publication of the act referred to 
in article 277 of this Ordinance.  G/ADP/N/1/BRA/3/Suppl.18  
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  Paragraph 1. In the event of sending question naires at the beginning of the scope assessment, 
the acts referred to in items IV and V of article 283 of this Ordinance must be observed within the 
following deadlines:  
I – ninety days for manifestation and submission of evidence;  
II – one hundred days fo r submission of final commets on the elements contained in the 
records.  
Paragraph 2. In the event that it is necessary to send questionnaires during the scope 
assessment instruction, a new schedule will be published with a deadline for returning the 
questi onnaires and with the new deadlines for manifestation and submission of evidence, for final 
comments on the elements contained in the records and for the preparation of the final 
determination of the scope assessment.  
Paragraph 3. Producers or exporters, importers and domestic producers will have a period of 
ten days to return the questionnaires, counting from the date of acknowledgment of the request.  
Article 288. The deadlines provided for in this Ordinance will be counted in a running manner,  
including the due date.  
Article 289. The counting of deadlines begins on the first business day following the publication 
of the act or the dispatch of the correspondence, if any.  
Article 290. The deadlines provided for in this Ordinance may be extended,  for a Sole time 
and for the same period, in accordance with the provisions of article 194 of Decree N. 8,058 of 2013.  
 
Section IV  
Audience  
 
Article 291. At the request of one or more qualified interested parties or at the initiative of the 
Undersecretariat for Trade Remedies and Public Interest, within 40 (forty) days, hearings will be 
held with the qualified interested parties, in order to allow the exercise of the adversary system and 
the full remedies.  
Paragraph 1. The hearings must be re quested in writing, within 15 (fifteen) days, counted 
from the start date of the scope assessment, as provided in item II of article 285 of this Ordinance, 
and requests must be accompanied by a list of the specific topics to be addressed therein.  
Paragraph  2. Requests for a hearing will only be granted in order to clarify aspects related to 
the scope of the anti -dumping  measure in force  
Paragraph 3. The qualified interested parties will be notified of the holding of the hearing and 
the topics to be dealt wi th at least twenty days in advance.  
Paragraph 4. The attendance at hearings is optional and the absence of any interested party 
will not be used to their detriment.  
Paragraph 5. The qualified interested parties must send, in writing, at least ten days in 
advance, the arguments they wish to address and indicate, at least three days in advance, the legal 
representatives who will be present at the hearing, and the qualified interested parties may present 
additional information orally at the hearing.  
Paragraph 6. The information presented orally during the hearing will only be considered by 
the Undersecretariat for Trade Remedies and Public Interest, if reproduced in writing and filed within 
10 (ten) days after the hearing, so that it can be attached to the rest ricted records of the process.  
Paragraph 7. In the event that the hearings are recorded, the oral manifestations made by 
the qualified interested parties may be used by the Undersecretariat for Trade Remedies and Public 
Interest in the elaboration of its d eterminations, in which case the qualified interested parties are 
not obliged to reproduce the manifestations made in writing.  
Paragraph 8. The recordings or the respective transcripts will also be attached to the restricted 
records of the process.  
 G/ADP/N/1/BRA/3/Suppl.18  
- 38 - 
  CHAPTE R VIII  
ANTICIRCUMVENTION PETITIONS  
Section I  
General instructions  
 
Article 292. The petitions for anti -circumvention review dealt with in article 121 of Decree N. 
8,058, of 2013, must be prepared using the format present in this Chapter.  
Article 293. The petition must contain evidence of the practice of circumvention, in accordance 
with the provisions of items I, II and III of article 121 of Decree N. 8,058, of 2013.  
Article 294. Petitions that do not contain all the information requested in this Ordinance may 
be summarily rejected.  
Article 295. Undersecretariat for Trade Remedies and Public Interest may conduct on-site 
verification(s) to examine the company(ies) records and verify the information provided. To this 
end, auxiliary documents used in the preparation of the petition must be preserved.  
Article 296. All information presented must be accompanied by evidence, justification and the 
sources and methodologies used.  
Article 297. The petition must contain:  
I – corporate name, full addres s, telephone number and e -mail address of the companies 
represented; and  
II – name, function, full address, telephone and electronic address of the legal representative 
authorized by Undersecretariat for Trade Remedies and Public Interest .  
Article 298. Doubts and requests for clarification must be sent to the Undersecretariat for 
Trade Remedies and Public Interest through the electronic address sdcom  @economia.gov.br . 
 
Section II  
Anti-circumvention review period  
 
Article 299. The period considered for the anti -circumvention review must be indicated, which 
must understand the 12 (twelve) months closest possible to the date of filing the petition.  
 
Section III  
Typification of practic e of circumvention  
 
Article 300. It must be indicated in which of the following cases, pursuant to article 121 of 
Decree N. 8,058, of 2013, the practice of circumvention fits:  
I - import of parts, pieces or components originating in or coming from the coun try subject to 
the anti -dumping  measure,  intended for the industrialization, in Brazil, of the product subject to the 
anti-dumping  measure;  
II - import of product from third countries whose industrialization with parts, pieces or 
components originating in or coming from the country subject to the antidumping measure  results 
in the product subject to the anti -dumping  measure; or  
III - import of a product that, originating in or coming from the country subject to the 
antidumping measure,  presents marginal cha nges in relation to the product object of the 
antidumping measure,  but which do not alter its use or its final destination.  
Article 301. The alleged circumvention practice must be described in detail.  G/ADP/N/1/BRA/3/Suppl.18  
- 39 - 
  Article 302. All countries involved in the circumventio n practice must be indicated and, 
whenever possible, the producing or exporting companies, the importing companies and/or 
responsible for industrialization.  
 
Section IV  
Product, part, part or component object of circumvention  
 
Article 303. The procedure th at gave rise to the application or the last extension of the 
measure in force must be specified.  
Article 304. The product, part, part or component object of the review must be described in 
detail, specifying, as applicable: raw material(s); chemical compos ition; model; dimension; 
capacity; power, form of presentation, uses and applications and distribution channels. Inform other 
characteristics considered relevant with a view to identifying the product under review.  
Article 305. The item(s) of the MERCOSUR Common Nomenclature (NCM) in which the product 
under review is classified must be specified.  
Sole Paragraph. In cases involving parts, pieces and components, the item(s) of the 
MERCOSUR Common Nomenclature (NCM) in which they are classified must be informe d. 
 
Section V  
Practice of circumvention  
 
Article 306. In the event of item I of article 300, evidence must be provided that:  
I - the resale, in Brazil, of the product subject to the antidumping measure  industrialized with 
parts, pieces or components originating in or coming from the country subject to the anti -dumping  
measure  occurred at values lower than the normal value determined for the product subject to the 
anti-dumping  measure;  
II - the parts, pieces or components originating in or c oming from the country subject to the 
antidumping measure  do not have a use other than the industrialization of the product object of the 
antidumping measure;  
III - the beginning or substantial increase in industrialization in Brazil occurred after the 
beginning of the investigation that resulted in the application of an anti -dumping  measure;  
IV - the parts, pieces or components originating in or coming from the country subject to the 
anti-dumping  measure  represent 60 (sixty) percent or more of the total  value of parts, pieces or 
components of the industrialized product in Brazil; and  
V - the value added in the industrialization operations is less than 35 (thirty -five) percent of 
the cost of manufacturing the product.  
Sole Paragraph. For the purposes of i tem V of the Caput of this article, the manufacturing cost 
does not include:  
a) depreciation expenses;  
b) packaging expenses; and  
c) costs or expenses that are not directly related to the manufacture of the product.  
Article 307. In the event of item II of article 300, evidence must be provided that:  
I - the product was exported to Brazil at values lower than the normal value calculated for the 
product subject to the anti -dumping  measure;  
II - the export of the product to Brazil corresponded to an important proportion of the total 
sales of the producer or exporter;  
III - the beginning or substantial increase in exports of the product to Brazil occurred after 
the beginning of the investigation that resulted in the application of an anti -dumping  measure;  and G/ADP/N/1/BRA/3/Suppl.18  
- 40 - 
  IV - the parts, pieces or components originating in or coming from the country subject to the 
anti-dumping  measure  represent 60 (sixty) percent or more of the total value of parts, pieces or 
components of the product exported to Brazil.  
Article 308. In the e vent of item III of article 300, evidence must be provided that:  
I - the export of the product with marginal changes to Brazil took place at values lower than 
the normal value calculated for the product subject to the antidumping measure;  
II - the export o f the product with marginal modifications to Brazil corresponded to an 
important proportion of the total sales of the producer or exporter; and  
III - the beginning or substantial increase in exports of the product with marginal changes to 
Brazil occurred a fter the beginning of the investigation that resulted in the application of an anti -
dumping  measure.  
Article 309. In the event of item III of article 300, you must inform:  
I - eventual differences between the product subject to the review and the product s ubject to 
the antidumping measure;  
II - small changes introduced in the product under review, compared to the product subject 
to the antidumping measure;  
III - use and final destination of the modified product; and  
IV - estimate of the additional cost for carrying out the small modification, if any.  
 
Section VI  
Changes in trade flow  
 
Article 310. The evolution of the trade flow must be reported, indicating changes that occurred 
after the beginning of the procedure that gave rise to the application or the last extension of the 
measure in force, considering the review period, including, as applicable:  
I - Brazilian imports of the product under review;  
II - Brazilian imports of parts, pieces or components originating in or coming from the c ountry 
subject to the anti -dumping measure ; or 
III - imports, by a third country, of parts, pieces or components originating in or coming from 
the country subject to the anti -dumping measure.  
Article 311. Whenever possible, information must be provided on the existence of installed 
capacity and production volume of the product subject to the review incompatible with the volume 
exported to Brazil.  
 
Section VII  
Neutralization of effects of measure  
 
Article 312. Evidence of neutralization of the corrective eff ects of the measure in force must 
be provided, including data on volume and average import price of the product object of the review, 
or parts, pieces or components of the product object of the measure in force, considering the review 
period.  
 G/ADP/N/1/BRA/3/Suppl.18  
- 41 - 
  Section VIII  
Export price  
 
Article 313. In the case of item I of article 300, the name of the Brazilian importers of the 
parts, pieces and components must be informed, as well as the companies responsible for the 
industrialization of the parts, pieces and components.  
Article 314. In the case of item II of article 300, the name of the Brazilian importers of the 
product under review must be indicated, as well as the companies responsible for industrialization 
in the third country.  
Article 315. In the case of item III of article 300, the name of the Brazilian importers of the 
product subject to the review must be informed, as well as the companies responsible for the 
marginal modification of the product.  
Article 316. In the case of items II and III of article 300, the coun try(ies) exporting the product 
under review must be indicated.  
Article 317. The name and address of foreign producers/exporters must be informed.  
 
Section IX  
Final dispositions  
 
Article 318. The rules on the legal representation of interested parties must be included in a 
specific normative act.  
 
CHAPTER IX  
REDETERMINATION PETITIONS  
Section I  
General instructions  
 
Article 319. The redetermination petitions dealt with in article 155 of Decree N. 8,058, of 
2013, must be prepared using exclusively  the format present in this Chapter.  
Sole Paragraph. Exceptionally, a redetermination may be initiated ex officio by the 
Undersecretariat for Trade Remedies and Public Interest based on information provided by the 
Special Secretariat of the Federal Revenue  of Brazil of the Ministry of Economy.  
Article 320. Domestic producers of the like product or the class entity that represents them 
may request the Undersecretariat for Trade Remedies and Public Interest to carry out a 
redetermination, in order to determin e whether an anti -dumping  duty applied has its effectiveness 
compromised due to the hypotheses listed in items I and II of article 155 of Decree N. 8,058, of 
2013.  
Sole Paragraph. Requests from a company, group of companies, or class entity representing 
the sector that represent less than twenty -five percent of national production will not be known.  
Article 321. The petition must contain a detailed explanation, accompanied by relevant 
evidence and reasons that lead the petitioner to understand that redeterm ination is necessary.  
Article 322. The petition filed in accordance with this Ordinance will be analyzed within fifteen 
days from the date of its filing.  
Paragraph 1. In the event that the petition is duly instructed and additional information is not 
required, the petitioner will be notified about the start of the redetermination within the additional 
period:  
I - fifteen days, if nine months have already elapsed from the date of application, amendment, 
extension or extension of the antidumping duty object of the petition; or  G/ADP/N/1/BRA/3/Suppl.18  
- 42 - 
  II - necessary for the expiry of the period of nine months from the date of application, 
amendment, extension or extension of the anti -dumping  duty object of the petition, being at least 
fifteen days.  
Paragraph 2. In the event of reject ion of the petition, the petitioner must be notified within an 
additional period of fifteen days.  
Paragraph 3. If there is a need for insignificant additional information, or for occasional 
corrections and adjustments to the petition, the petitioner will b e urged to amend it within five days, 
counted from the date of knowledge of the request.  
Paragraph 4. Complementary information, corrections or adjustments will be analyzed within 
ten days from the date of receipt.  
Paragraph 5. At the end of the period pro vided for in Paragraph 4, the petitioner will be notified 
about the start of the redetermination within the additional period:  
I - fifteen days, if nine months have already elapsed from the date of application, amendment, 
extension or extension of the antidumping duty object of the petition; or  
II - necessary for the expiry of the period of nine months from the date of application, 
amendment, extension or extension of the anti -dumping duty object of the petition, being at least 
fifteen days.  
Paragraph 6. At  the end of the period provided for in Paragraph 4, in the event of rejection of 
the petition, the petitioner must be notified within an additional period of fifteen days.  
Article 323. Without prejudice to the provisions of Paragraph 3 of article 322, peti tions that 
do not contain all the information requested in this Ordinance may be summarily rejected.  
Article 324. If the redetermination is terminated based on a negative determination, a new 
petition on the same antidumping measure will only be analyzed i f it is filed after 12 (twelve) months 
from the date of termination of the redetermination, and this period may, in exceptional cases and 
provided that duly justified, be reduced to 6 (six) months.  
Article 325. Petitions for redetermination of anti-dumping  duty will not be known for which 
reviews of change of circumstances or end of period referred to in Section II of Chapter VIII of 
Decree N. 8,058 of 2013 are in progress.  
Article 326. The processing of administrative proceedings, the communica tion of acts, the 
formation of records and the transmission of procedural documents conducted by the 
Undersecretariat for Trade Remedies and Public Interest, within the scope of the redeterminations  
provided for in Decree N. 8,058, of 2013, will be carried  out through the Electronic Information 
System - SEI of the Ministry of Economy.  
Article 327. All information presented must be accompanied by evidence, justification and the 
sources and methodologies used.  
Sole Paragraph. In the event that the criteria re ferred to in the Caput are presented based on 
estimates, the applicant must observe the provisions of article 53, of Decree N. 8,058, of 2013, for 
reasons.  
Article 328. To fill in the appendices of this Ordinance, the spreadsheets available on the 
website of this Ministry must be used.  
 
Section II  
Anti-dumping duties subject to redetermination  
 
Article 329. Definitively applied anti -dumping duties will be subject to redetermination.  
Article 330. Only anti -dumping duties applied in an amount lower than the dumping margin 
calculated in the investigation that applied, altered, extended or extended the anti -dumping duty 
object of the redetermination will be subject to redetermination due to absorption of the duty, in 
accordance with the provisions of Paragr aph 1 of article. 157 of Decree N. 8,058, of 2013.  
 G/ADP/N/1/BRA/3/Suppl.18  
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  Section III  
Redetermination analysis period  
 
Article 331. The petition for redetermination may only be filed after six months have elapsed 
from the month following the application, amendment, extension or  extension of the definitive anti -
dumping  duty to which the petition refers.  
Article 332. The redetermination analysis period must necessarily include the entire period of 
validity of the anti -dumping  duty that is the object of the redetermination, since t he application, 
amendment, extension or extension of the duty.  
Sole Paragraph. If it is longer than six months, the redetermination analysis period must 
necessarily be divided into half -yearly intervals, named PV1 to PVn, so that PV1 corresponds to the 
first six months after the application, amendment, extension or extension of the definitive anti -
dumping  duty to which refers to the petition and PVn to the most recent six months of the 
redetermination review period.  
Article 333. The petitioner must present the petition until the last business day of the second 
month following the end of the redetermination period referred to in article 332 of this Ordinance.  
 
Section IV  
Content of petition  
 
Article 334. The redetermination petition must contain:  
I - informat ion regarding the corporate name, full address, telephone number and e -mail 
address of the petitioner(s);  
II - name, function, full address, telephone and electronic address of the legal representative 
authorized by the Undersecretariat for Trade Remedies and Public Interest;  
III - indication of the Resolution of the Chamber of Foreign Trade (CAMEX) that determined 
the application, the last alteration, the extension or the extension of the antidumping duty object of 
the redetermination;  
IV - indication of the semiannual interva ls considered for the purposes of the analysis that 
indicate the need for redetermination, in compliance with the provisions of the sole paragraph of 
article 332 of this ordinance;  
V - the data requested in Appendix XX of this Ordinance, which must be related to the most 
recent six months of the period referred to in article 332; and  
VI - the evolution of total imports of the product subject to the duty and the like product, in 
quantity and value, in the CIF condition, by exporting country, from the app lication of the duty until 
the end of the period of analysis of the redetermination, according to Appendix XXI of this ordinance.  
 
Section V  
Redetermination due to form of application of duty  
 
Article 335. In the event of redetermination referred to in ite m I of article 155 of Decree N. 
8,058, of 2013, the petition must still contain:  
I - the form of the antidumping duty subject to redetermination: ad valorem or specific rate, 
fixed or variable, or a combination of both;  
II - specification of the intended c hange in the form of application of the anti -dumping  duty;  
III - indication of the origin for which it is intended to change the form of the antidumping 
duty;  and G/ADP/N/1/BRA/3/Suppl.18  
- 44 - 
  IV - detailed explanation of the reasons why a redetermination is necessary, accompanied by 
the relevant evidence.  
Article 336. An anti -dumping  measure may have its form of application changed as a result of 
a redetermination only once every 5 (five) years, counted from the application or extension of the 
anti-dumping  duty in question.  
 
Section VI  
Redetermination due to absorption of antidumping duty  
 
Article 337. In the event of redetermination referred to in item II of article 155 of Decree N. 
8,058, of 2013, the petition must still contain:  
I - evidence of the existence of an association or rela tionship between the producers or 
exporters and the importers or a third party, or of a compensatory agreement between them, as the 
case may be;  
II - detailed explanation of the reasons why a redetermination is necessary, accompanied by 
the relevant eviden ce; 
III - in cases where there is no association, relationship or compensatory agreement between 
producers or exporters and importers or a third party, the data requested in Appendices XXII and 
XXIII of this Ordinance; and  
IV - in cases where there is an a ssociation, relationship or compensatory agreement between 
producers or exporters and importers or a third party, the data requested in Appendices XXII and 
XXIV.  
Sole Paragraph. The information requested in Appendices XXII to XXIV of this Ordinance shall 
be broken down by interval and by country of origin of exports subject to the antidumping duty 
subject to redetermination.  
Article 338. If the process that culminated in the application, amendment, extension or 
extension of the anti -dumping  duty to the prod uct to which the anti -dumping  duty object of the 
redetermination was applied used a product identification code (CODIP), it must be reproduced and 
considered in the information provided in the redetermination petition.  
 
Section VII  
Final provisions  
 
Article 339. The Undersecretariat for Trade Remedies and Public Interest may extend, for a 
Sole time and for up to the same period, the periods provided for in this Ordinance, except for those 
whose extension or prohibition is already foreseen.  
 
CHAPTER X  
PRICE UNDERTAKING PROPOSALS  
Section I  
General instructions  
 
Article 340. Price undertaking proposals submitted by producers/exporters in dumping 
investigations must comply with the provisions of this Chapter.  
Article 341. Price undertaking proposals that do not meet the provisions of this Ordinance will 
not be known.  G/ADP/N/1/BRA/3/Suppl.18  
- 45 - 
  Article 342. The Undersecretariat for Trade Remedies and Public Interest  may refuse a price 
undertaking proposal considered ineffective or impracticable, including for reasons of general policy, 
under the terms of Decree N. 8,058, of 2013.  
Article 343. Doubts and requests for clarification must be sent to the Undersecretariat for 
Trade Remedies and Public Interest through the electronic address of the corresponding 
investigation.  
 
Section II  
Period of price undertaking proposal  
 
Article 344. According to the wording of Paragraph 6 of article 67 of Decree N. 8,058, of 2013, 
the producer(s)/exporter(s) may only offer a price undertaking during the period between the dat e 
of publication of the preliminary affirmative determination of dumping, injury to the domestic 
industry and the causal link between them, and the conclusion of the probationary phase.  
Paragraph 1. Price undertaking proposals will only be analyzed from th ose 
producer(s)/exporter(s) who have responded to the questionnaire and whose individual dumping 
margin(s) have(s) have been established on the basis of information provided by the 
producer(s)/exporter(s) themselves and have been verified by the Undersecre tariat for Trade 
Remedies and Public Interest .  
Paragraph 2. Price undertaking proposals from producer(s)/exporter(s) whose dumping 
margin(s) have been established in accordance with the best available information will not be 
accepted, as per Paragraph 3 o f article 50 of Decree N. 8,058, of 2013.  
 
Section III  
Content of proposal  
 
Article 345. The proposal must contain:  
I – information regarding the corporate name, full address, telephone number and e -mail 
address of the producer(s)/exporter(s) who intend to  assume price undertakings;  
II – name, function, full address, telephone and electronic address of the legal representative 
authorized by the Undersecretariat for Trade Remedies and Public Interest;  
III – the number of the administrative proceeding related to the investigation of dumping in 
exports of the product subject to the price undertaking and injury resulting from such practice;  
IV - the description of the product object of the price undertaking;  
V - the item(s) of the MERCOSUR Comm on Nomenclature (NCM) in which the product subject 
to the price undertaking is classified;  
VI – the country of origin of Brazilian imports of the product subject to the price undertaking;  
VII - the CIF export price, or equivalent, proposed by the producer( s)/exporter(s) of the 
product subject to the price undertaking;  
VIII – the respective calculation memory that supported the preparation of the proposed 
undertaking; and  
IX - the elements that prove that the proposed export price is sufficient to eliminate the injury 
caused to the domestic industry by the imports at dumping prices.  
Sole Paragraph. Rules on the legal representation of interested parties must be included in a 
specific normative act.  
Article 346. In the event of exports to related parties in Br azil, according to Paragraph 10 of 
article 14 of Decree N. 8,058, of 2013, the price undertaking proposed by the 
producer(s)/exporter(s) must contain, in addition to the information referred to in article 345:  G/ADP/N/1/BRA/3/Suppl.18  
- 46 - 
  I – the corporate name of the importer(s) in t he event of their relationship with the 
producer(s)/exporter(s) who intend to undertake a price undertaking;  
II - the price at which the imported product will be sold to the first independent buyer in Brazil 
already converted to foreign currency; and  
III - the respective calculation memory used in the estimation of the respective resale price 
mentioned in the previous item.  
Article 347. The maximum term for payment of exports subject to the price undertaking must 
be indicated and, in the case of articl e 346, the maximum term for payment of sales to the first 
independent buyer in Brazil.  
 
Section IV  
Price correction  
 
Article 348. The proposal must contain:  
I - the frequency of corrections to the price undertaking(s), in order to ensure that the export 
price continues to eliminate injury to the domestic industry throughout the duration of the 
undertaking;  
II - the source(s) that will determine the corrections of the price undertaking(s); and  
III - the mathematical formula for the corrections of the price u ndertaking(s), as well as the 
justification for these corrections.  
 
Section V  
Monitoring  
 
Article 349. The proposal must inform the frequency with which the producer(s)/exporter(s) 
subject to a price undertaking will provide information relevant to the ful fillment of the undertaking.  
Sole Paragraph. The proposal must indicate the period within which the report containing all 
the information referred to in the Caput  must be provided to the Undersecretariat for Trade Remedies 
and Public Interest, counted from the last day of the end of the period.  
Article 350. The proposal must contain express authorization for the Undersecretariat for 
Trade Remedies and Public Interest to carry out on-site verifications  relevant data, both on the 
producer(s)/exporter(s) and on any related parties.  
 
Section VI  
Under taking violations  
 
Article 351. The producer(s)/exporter(s) and their related parties that propose a price 
undertaking must expressly commit to, among others:  
I – not to grant discounts, rebates, or any other benefit to its customers, whether directly or 
indirectly linked to a sale of the product in question, which implies a compromised price lower than 
the agreed one;  
II – not to pay a commission that implies a lower committed price than the agreed one;  
III – not to present misleading or false descriptions  of the quantities, characteristics or 
qualities of any sale of the product in question;  
IV – not make misleading or false statements about the customs classification of the product 
in question;  G/ADP/N/1/BRA/3/Suppl.18  
- 47 - 
  V – not make misleading or false statements about the origin of the product in question or 
about the identity of the producer/exporter;  
VI – not to export merchandise under the terms of this Undertaking not manufactured by the 
producers listed in item I of article 345 and in item I of article 346;  
VII – not to settl e the debt related to any export operation to Brazil through any compensation 
agreement, through direct exchange, or any other form of payment other than cash or an equivalent 
method;  
VIII – not to issue a commercial invoice or resale invoice whose net sal es prices are not in 
accordance with the agreed prices;  
IX – not to issue a commercial invoice or resale invoice for which the underlying financial 
transaction (for example, the amount actually received from the buyer after any adjustments to 
credit/debit notes and the like) does not conform to the face value of the invoice commercial; and  
X – not to engage in circumvention practices.  
 
CHAPTER XI  
PETITIONS RELATING TO REFUND REVIEW  
Section I  
General instructions  
 
Article 352. The reimbursement review petiti ons dealt with in article 141 of Decree N. 8,058, 
of 2013, must be prepared using exclusively the format present in this Chapter.  
Article 353. The petition submitted by the importer interested in requesting a refund review 
must contain data on imports comi ng only from producers or exporters for which an individual 
dumping margin has been calculated based on information submitted by the producer or exporter 
to the Undersecretariat for Trade Remedies and Public Interest (Undersecretariat for Trade Remedies 
and Public Interest ) in the procedure immediately preceding this review.  
Article 354. Petitions that do not contain all the information requested in this Ordinance may 
be summarily rejected.  
Sole Paragraph. If there is a need for insignificant ad ditional information, or for occasional 
corrections and adjustments to the petition, the petitioner importer will be urged to amend it within 
five days, counted from the date of knowledge of the request.  
Article 355. All information presented must be accompanied by evidence, justification and the 
sources and methodologies used.  
Article 356. The Undersecretariat for Trade Remedies and Public Interest may conduct on-site 
verification(s) to examine the company(s) records and verify the information provide d. To this end, 
auxiliary documents used in the preparation of the petition must be preserved.  
Article 357. The dumping margin calculated for the refund review period will only serve to 
quantify the possible refund of anti -dumping  duties collected in an am ount greater than the margin 
of dumping calculated for the refund review period, as provided for in article 144 of Decree N. 8,058, 
of 2013.  
Article 358. The processing of administrative proceedings, the communication of acts, the 
formation of records and the transmission of procedural documents, within the scope of the refund 
reviews provided for in Decree N. 8,058, of 2013, will be carried out through the Electronic 
Information System - SEI. G/ADP/N/1/BRA/3/Suppl.18  
- 48 - 
   
Section II  
Refund review period  
 
Article 359. The refund review  period refers to the period for which the dumping margin will 
be determined for each producer or exporter indicated in the petition and which will be used for 
comparison with the current law.  
Paragraph 1. The period indicated in the Caput will necessarily  have twelve months, counted 
from the first day of the month in which the application, extension or alteration of the definitive anti -
dumping  duty in force took place.  
Paragraph 2. Subsequent refund review periods will be defined in a similar way to that 
indicated in the previous paragraph, counting twelve months from the first day of the first month 
following the end of the preceding refund review period.  
Paragraph 3. In the event of an extension, amendment or termination of the anti -dumping  
duty in force within a period of less than twelve months from the start of the refund review period, 
the end of the refund review period must correspond to the date on which the respective decision 
has entered into force, which may be less than twelve months, but never less than six months.  
Paragraph 4. Each reimbursement review petitions shall include only one refund review period.  
 
Section III  
Calculation period of amount to be refunded  
 
Article 360. The period for calculating the amount to be refunded refers to the period in which 
the imports object of the claim governed by this Ordinance took place.  
Paragraph 1. The beginning and end of the period for calculating the amount to be refunded 
must correspond, respectively, to the dates of the first and last importation in the period in which 
the refund is claimed and for which anti -dumping  duties have been collected.  
Paragraph 2. The period for calculating the amount to be refunded must only contain 
transactions whose sales dates by the producer or exporter are contained  in the refund review 
period, which may be longer than twelve months if the import clearance date exceeds the final date. 
of the review period.  
Paragraph 3. In the case of the first review period after the application of the definitive 
antidumping duty in force, transactions whose clearance dates are contained in the review period 
and whose sale dates are to him previous.  
 
Section IV  
Deadline for filing petition  
 
Article 361.  The petition must be filed within four (4) months from the end date of the refund 
review period.  
 
Section V  
General information  
 
Article 362. The petition must indicate:  
I – corporate name, full address, telephone and electronic address of the petitioner importer; 
and G/ADP/N/1/BRA/3/Suppl.18  
- 49 - 
  II – name, function, full address, telephone and electronic ad dress of the legal representative 
authorized by the Undersecretariat for Trade Remedies and Public Interest .  
Article 363. The periods considered for the provisions of articles 359 and 360 of this Ordinance.  
Article 364.  The CAMEX Resolution that resulted in the anti -dumping  duty applied to the 
product exported to Brazil and collected during the refund review period must be specified.  
Article 365. The petition must contain evidence that the amount of anti -dumping  duties  
collected was higher than wo uld have been payable if the duty had been calculated on the basis of 
the dumping margin found for the refund review period.  
Sole Paragraph. Mere claims will not be considered sufficient to meet the requirements of the 
refund review.  
 
Section VI  
Normal val ue and export price  
 
Article 366.  The information in this section is for the refund review period only.  
Article 367. Each producer or exporter of the product subject to the anti -dumping  duty who 
has marketed the product subject to the refund review with th e petitioning importer and for which 
an individual dumping margin has been calculated in the procedure immediately preceding this 
review must be indicated, in the terms of article 353 of this Ordinance, informing your name and 
address.  
Article 368. A lette r of support must be submitted from each producer or exporter involved in 
the refund petition containing an express expression of the producer's or exporter's interest in 
cooperating with the review and in providing information for calculating the normal v alue of the like 
product and the export price of the product subject to anti -dumping  duty throughout the refund 
review period.  
Sole Paragraph. The Undersecretariat for Trade Remedies and Public Interest may send 
questionnaires to producers or exporters and  to related or associated importers involved in the 
refund review process, and may conduct on-site verifications to examine company records and verify 
the information provided.  
Article 369. The petition must contain evidence relating to the normal value and export price 
to Brazil of each producer or exporter indicated in the refund review, subject to the provisions of 
article 353 of this Ordinance.  
 
Subsection I  
Normal value  
 
Article 370.  For each producer or exporter from a market economy country i ndicated in article 
366, the representative price in the domestic market of the exporting country must be presented.  
Paragraph 1. If there are no sales of the like product in normal commercial operations in the 
domestic market of the exporting country or when, due to special market conditions or low sales 
volume of the like product in the domestic market of the exporting country, it is not possible to 
compare appropriate to the export price, normal value must be established on the basis of the 
constructed normal value of the like product manufactured by the producer or exporter in question.  
Paragraph 2. The prices must be presented preferentially in the condition of ex-fabric sale,  
free of taxes. If they are presented in another sales condition, the necessary adjustments to 
determine the ex-works price must be explained.  
Article 371.  In the case of the Caput of article 370, the price of the like product must be 
provided in normal commercial operations intended for domestic consumption in the expor ting 
country and the sales volume that served as the basis for providing the price in question, specifying:  
I – domestic sales volume used as the basis for normal value (inform unit);  G/ADP/N/1/BRA/3/Suppl.18  
- 50 - 
  II – currency;  
III – condition of sale;  
IV – necessary adjustments for f air comparison with export prices; and  
V – ex-works unit price.  
Article 372.  In the case of Paragraph 1 of article 370, the constructed normal value of the 
producer or exporter in question must be provided, according to the model in Appendix II of this 
Ordinance, specifying the content of each item and the technical coefficients used.  
Article 373.  For producer or exporter from a non -market economy country indicated in article 
366, a producer from the same substitute market economy third country that was used in the 
procedure immediately prior to the start of this review for purposes of calculating normal value must 
be indicated.  
Paragraph 1. Data referring to the representative selling price of the like product on the 
domestic market of the third market e conomy country must be provided, specifying:  
I – domestic sales volume used as the basis for normal value (inform unit);  
II – currency;  
III – condition of sale;  
IV – necessary adjustments for fair comparison with export prices; and  
V – ex-works unit price.  
Paragraph 2. The prices must be presented preferentially in the condition of ex-fabric sale,  
free of taxes. If they are presented in another sales condition, the necessary adjustments to 
determine the ex-works price must be explained.  
Paragraph 3. For the  producer indicated based on the Caput of this article, the provisions of 
article 368 of this Ordinance.  
Article 374. If the producer indicated in the previous article has not sold the like product on 
the domestic market of the substitute market economy co untry used in the procedure immediately 
prior to the start of this review or has sold such product in insufficient quantities during the refund 
review period, normal value must be provided on the basis of the constructed normal value of the 
like product ma nufactured by the producer or exporter in question.  
Paragraph 1. The prices must be presented preferentially in the condition of ex-fabric sale,  
free of taxes. If they are presented in another sales condition, the necessary adjustments to 
determine the ex-works price must be explained.  
Paragraph 2. The constructed normal value of the producer or exporter in question must be 
provided according to the model contained in Appendix II of this Ordinance, specifying the content 
of each item and the technical coeff icients used.  
Article 375. If there are no more producers in the same substitute market economy country 
used in the procedure immediately prior to the start of this review, a producer from another 
substitute third country must be indicated.  
Paragraph 1. Th e reasons why the substitute country was considered appropriate must be 
clarified, taking into account the following aspects:  
I - the volume of exports of the similar product from the substitute country to Brazil and to 
the main world consumer markets;  
II - the volume of sales of the like product in the domestic market of the substitute country;  
III - the similarity between the product under consideration and the similar product sold in 
the domestic market by the substitute country;  
IV - the availability an d degree of disaggregation of the statistics necessary for the 
investigation; or  
V - the degree of adequacy of the information presented in relation to the characteristics of 
the ongoing investigation.  G/ADP/N/1/BRA/3/Suppl.18  
- 51 - 
  Paragraph 2. The data referring to the representative selling price of the like product on the 
domestic market of the third country with a substitute market economy must be provided, 
specifying:  
I – domestic sales volume used as the basis for normal value (inform unit);  
II – currency;  
III – condition of sale;  
IV – necessary adjustments for fair comparison with export prices; and  
V – ex-works unit price.  
Paragraph 3. The prices must be presented preferentially in the condition of ex-fabric sale,  
free of taxes. If they are presented in another sales condition, the necessary adjustments to 
determine the ex-works price must be explained.  
Paragraph 4. For the producer indicated based on the Caput of this article, the provisions of 
article 368 of this  Ordinance.  
 
Subsection II  
Export price  
 
Article 376.  For each producer or exporter indicated in article 367, the export prices of the 
product subject to the anti -dumping  duty must be provided for all sales made to Brazil, regardless 
of the importers to wh ich they were destined, according to the model contained in Appendix III of 
this Ordinance.  
Sole Paragraph. Prices must preferably be presented in the same sales condition as the normal 
value. If they are presented in another sales condition, the necessary  adjustments must be made 
explicit with a view to a fair comparison between the normal value and the export price.  
Article 377. In cases where the importer is related or associated with the producer or exporter 
or in which they have a compensatory agreemen t among themselves, in addition to providing the 
information requested in the previous article, the resale price of the imported product in the Brazilian 
market must be provided to the first buyer as well as an estimate of all costs incurred from the price  
in the condition of sale indicated, including freight, insurance, Import Tax and other import charges, 
plus a reasonable profit margin to an independent reseller of the product, as the table in Appendix 
IV. 
Sole Paragraph. Related or associated parties me ans the link between persons in the cases 
indicated in Paragraph 10 of article 14 of Decree N. 8,058, of 2013.  
 
Subsection III  
Comparing normal value with export price  
 
Article 378.  The existence of differences between the product considered for purposes o f 
determining normal value and the product subject to the anti -dumping  duty must be identified.  
depending on quantities, physical characteristics, level of trade, payment terms, etc., indicating the 
necessary adjustments to compensate for such differences and to make the normal value and the 
export price comparable.  
 
Section VII  
Anti-dumping duties collected  
 
Article 379.  All import transactions subject to the request for reimbursement review petitions 
carried out by the petitioning importer during the period of calculation of the amount to be refunded G/ADP/N/1/BRA/3/Suppl.18  
- 52 - 
  must be listed, specifying, for each transaction, the date of clearance,  the quantity imported, the 
unit price of import of the product and the date and number of the respective sales invoice from the 
producer or exporter related to this import, according to the model in Appendix XXVIII.  
Article 380.  The amount, in percentage and absolute, of anti -dumping  duties collected in each 
transaction listed in the previous article and the absolute total amount of anti -dumping  duties paid 
by the petitioner during the period of calculation of the amount to be refunded must be r eported.  
Article 381.  Customs documents and commercial invoices that prove the information 
requested in the articles of this section, as well as documents, originals or certified copies, that prove 
the effective payment of the anti -dumping  duties levied, m ust be attached to the request for 
Reimbursement review petitions.  
 
Section VIII  
Amount to be refunded  
 
Article 382.  The amount of antidumping duty to be refunded as claimed by the petitioner must 
be informed, which must consist of the difference between t he antidumping duty collected on imports 
of the investigated product and the dumping margin of the review period informed by the petitioner.  
 
Section IX  
Conditions for refund  
 
Article 383.  The anti-dumping  duties for which the refund is claimed must have been 
effectively collected by the Special Secretariat of the Federal Revenue of Brazil of the Ministry of 
Economy.  
Article 384.  The petitioner must submit a declaration stating that the amount to be refunded 
has not been and will not be refunded by th e producer or exporter or any other third party.  
 
CHAPTER XII  
DOCUMENTS PRESENTED IN FOREIGN LANGUAGES  
 
Article  385. Pursuant  to article  18 of Law N. 12,995,  of 18 June,  2014,  for the purposes  of 
original  investigations  and reviews,  documents  prepared  in the official  languages  of the World  Trade  
Organization  may be incorporated  into the case file, and, in the case of documents  prepared  in 
foreign  languages  for which  there is no public  translator  in Brazil,  translations  into Portuguese  made  
by the official  representation  of the exporting  origin  in Brazil  will be accepted,  provided  they are 
accompanied  by an official  communication  attesting  to the authorship  of the translation.  
Paragraph  1. Subject  to the provisions  of the Caput  of this article  and at the discretion  of the 
Undersecretariat  for Trade  Remedies  and Public  Interest  the following  will also be accepted  in the 
restricted  records  of original  investigations  and reviews:  
I - translations  into Portuguese  carried  out by the official  representation  of the exporting  
country  in Brazil,  considering  the country  of origin  or export  that is an interested  party in a trade  
remedies  process,  or by the legal representative  of the interested  party who presents  it, provided  
that they are accompanied  by of official  commu nication  attesting  to the authorship,  reliability  and 
accuracy  of the translation;  and 
II - documentation  in the official  languages  of the World  Trade  Organization  obtained  directly  
from the official  government  website  or other  reliable  and impartial  sources,  such as banks  of legal 
texts or the website  of the World  Trade  Organization;  
Paragraph  2. In the case of documents  prepared  in foreign  languages  for which  there  is no 
public  translator  in Brazil,  translations  into Portuguese  will be accepted in the confidential  and 
restricted  records  made  by the official  representation  of the exporting  country  in Brazil,  considering  G/ADP/N/1/BRA/3/Suppl.18  
- 53 - 
  the country  of origin  or export  that it is an interested  party in a commercial  remedies  process,  
provided  that they are accompanied  by an official  communication  attesting  to the authorship,  
reliability  and accuracy  of the translation;  
Paragraph  3. The submissions  made  based  on Paragraph  1 must,  under  risk of non-
acceptance:  
I - be attached  to the restricted  records  of the investigation,  in order  to allow the contradictory  
of the other  interested  parties;  
II - clearly  and verifiably  indicate  the sources  of the documentation  presented;  and 
III - be accompanied  by the entire  content  of the document  in its original  language  in a 
searchable  and editable  digital  format  using  character  recognition,  so that it is subject  to analysis  
facilitated  by other  interested  parties.  
Paragraph  4. Compliance  of the documents  submitted  based  on this article  will be presumed,  
and the Undersecretariat  for Trade  Remedies  and Public  Interest  or any interested  party  may 
challenge  the submissions  as a result  of: 
I - non-compliance  with the formal  requirements  indicated  in this article;  or 
II - lack of reliability  or inaccuracy  of the docume nts presented,  provided  that it is duly justified  
and accompanied  by the necessary  evidence.  
Paragraph  5. If there is no reliability  or inaccuracy  in the information  provided  or contained  in 
the documents  presented  to the Undersecretariat  for Trade  Remedie s and Public  Interest,  the 
interested  party  will be urged  to present  a translation  signed  by a public  translator  in Brazil,  under  
penalty  of using  the best information  available  in the case file. 
Paragraph  6. If intent  is found  in the inappropriate  use of the provisions  of Paragraph  1, the 
best available  information  will be used,  and the interested  parties  and their legal representatives  
may be held accountable  before  the administrative  and judicial  spheres.  
 
CHAPTER XIII  
FINAL PROVISIONS  
 
Article 386. The following are hereby revoked:  
I – SECEX Ordinance N. 36, of 18 September, 2013, published in the Federal Official Gazette of 
19 September, 2013;  
II - SECEX Ordinance N. 41, of 11 October, 2013, published in the Federal Official Gazette of 
14 October, 2013;  
III – SECEX Ordinance N. 42, of 17 October, 2013, published in the Official Gazette of 18  October, 
2013;  
IV – SECEX Ordinance N. 44, of 29 October, 2013, published in the Official Gazette of 30  October, 
2013;  
V – SECEX Ordinance N. 42, of 14 September, 20 16, published in the Federal Official Gazette of 
15 September, 2106;  
VI – SECEX Ordinance N. 72, of 19 December, 2018, published in the Official Gazette of 
20 December, 2018;  
VII – SECEX Ordinance N. 151, of 26 November, 2021, published in the Official Gaz ette of 
29 November, 2021;  
VII – SECEX Ordinance N. 152, of 26 November, 2021, published in the Official Gazette of 
29 November, 2021; and  G/ADP/N/1/BRA/3/Suppl.18  
- 54 - 
  IX - Ordinance SECEX N. 153, of 26 November, 2021, published in the Official Gazette of 
29 November, 2021.  
Article 386. This Ordinance enters into force on March  1, 2022.  
 
 
LUCAS FERRAZ  
  G/ADP/N/1/BRA/3/Suppl.18  
- 55 - 
   
APPENDIX I  
DOMESTIC INDUSTRY SUPPORT TO PETITION  
 Period  ∑ of companies 
that expressed 
support for the 
petition  
(THE)  ∑ of the other 
producing 
companies in Brazil  
(B) National 
Production  
(A+B)  
Production 
Volume  P1   
0 
P2   
0 
P3   
0 
P4   
0 
P5   
0 
Production 
Value (R$)  P5   
0 
∑ - Sum 
  G/ADP/N/1/BRA/3/Suppl.18  
- 56 - 
   
APPENDIX II  
CONSTRUCTED NORMAL VALUE  
Headings  Price  Technical 
Coefficient  Product unit cost  
Inform 
currency / 
unit Inform Unit  Inform currency / unit  
(A) Raw Material 1  to specify    
  
(A) Raw Material 2  to specify    
  
(A) Raw Material 3  to specify    
  
(A) Raw Material 4  to specify    
  
(A) Raw Material 5  to specify    
  
(B) Direct Labor      
(C) Other costs 1  to specify    
  
(C) Other costs 2  to specify    
  
(C) Other costs 3  to specify    
  
(C) Other costs 4  to specify    
  
(C) Other costs 5  to specify    
  
(D) Production Cost (A+B+C)      
(E) General and Administrative 
Expenses      
(F) Sales Expenses      
(G) Financial Expenses      
(H) Total Cost (D+E+F+G)      
(I) Profit      
(J) Ex -works price  (H+I)      
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 57 - 
   
APPENDIX III  
EXPORT PRICE  
 
Headings  Unitary value  
Inform currency 
/ unit  
(A) FOB price for Brazil   
(B) Freight Factory - port  
(C) Other export expenses 1  to specify   
(C) Other export expenses 2  to specify   
(C) Other export expenses 3  to specify   
(D) Ex -works price (ABC)   
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 58 - 
   
APPENDIX IV  
CONSTRUCTED EXPORT PRICE  
Headings  Unit price  
Inform 
currency / 
unit 
(A) Resale price of the product under consideration to the 
first independent domestic buyer   
(B) Sales taxes 1  to specify   
(B) Sales taxes 2  to specify   
(C) Profit from resale   
(D) Importer's expenses with resale 
1 to specify   
(D) Importer's expenses with resale 
2 to specify   
(E) Price of the product under consideration at the dealer 
(ABCD)   
(F) Freight, in Brazil, from the port to the dealer   
(G) Internalization costs 1  to specify   
(G) Internalization costs 2  to specify   
(H) AFRMM (25% without freight)   
(I) Import Tax   
(J) CIF Price for Brazil (EFGHI)   
(K) Shipping to Brazil   
(L) Insurance   
(M) FOB Price for Brazil (JKL)   
(N) Export expenses to Brazil in the 
exporting country 1  to specify   
(N) Export expenses to Brazil in the 
exporting country 2  to specify   
(O) Ex -works price (MN)  
 
   
  G/ADP/N/1/BRA/3/Suppl.18  
- 59 - 
 
APPENDIX V  
TOTAL SALES OF COMPANY  
 Company   
PX 
MARKET  SALES  RETURNS  in BRL  
Sold 
amount  Sold 
amount  Gross 
Revenue 
(in BRL)  IPI ICMS PIS COFINS  Total 
Taxes  discounts  Rebates 
(in BRL)  amount 
returned  amount 
returned  Value of 
returns (in 
BRL)  Shipping 
on Sales  Net 
Operating 
Revenue 
(R$)  Domestic Market Sales (I)  a) Domestic 
like product  - - - - - - - - - - - - - - - 
a.1) sale of 
own 
manufacture         -       - 
a.2) resale 
of imported 
and/or 
purchased 
product in 
the Brazilian 
market         -       - 
b) Other 
Products         -       - 
Total (I)  - - - - - - - - - - - - - - - Foreign Market Sales (II)  a) Domestic 
like product  - - - - - - - - - - - - - - - 
a.1) sale of 
own 
manufacture         -       - 
a.2) resale 
imported 
and/or 
purchased 
product in 
the Brazilian 
market         -       - 
b) Other 
Products         -       - 
Total (II)  - - - - - - - - - - - - - - - 
Total (I) + (II)    - - - - - - - -   - - - 
 G/ADP/N/1/BRA/3/Suppl.18  
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  APPENDIX VI  
CAPTIVE CONSUMPTION  
 Company  Quantity consumed (t)  Quantity consumed 
(unit)  Total transfer 
amount (R$)  Period  P1 
    
  
  
  
    
  
  
  
  P2 
P3 
P4 
P5 
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 61 - 
  APPENDIX VII  
DOMESTIC MARKET SALES  
0.0 1.0 2.0 3.0 4.0 5.0 6.0 
Company  Product 
Code 
(CODPROD)  Product 
Identification 
Code 
(CODIP)  Sales 
invoice/  
invoice 
number 
(FAT)  Invoice date 
(DATFAT)  Shipment 
date 
(DATEMB)  Customer 
Code 
(CLICOD)  
 
7.0 8.0 9.0 10.0 11.0 12.0 13.0 
Customer 
relationship 
(RELCLI)  Customer 
Category 
(CATCLI)  Payment 
receipt date 
(PAGDT)  Delivery 
Terms 
(TERENT)  Quantity (unit 
informed) 
(QTDVEND)  Quantity 
(commercializ
ation unit) 
(QTDCOM)  Gross 
unit 
price 
(GROSS)  
 
14.1 14.2 14.3 15.1 16.0 16.1 16.2 
Discount 
for early 
payment 
(DESPANT)  Quantity 
Discount 
(DISQTD)  Other 
discounts 
(OUTDES)  Rebates 
(ABAT)  Freight from 
the production 
or storage unit 
to the customer 
(FRETINTCLI)  Freight from 
the 
production 
unit to the 
storage 
location 
(FRETINT)  Pre-sales 
storage 
expenses 
(DARMPV)  
 
17.0 18.0 19.1 19.2 19.3 19.4 20.0 
Internal 
insurance 
(SEGINT)  Destination 
(DEST)  ICMS (ICMS)  IPI 
(IPI)  PIS (PIS)  COFINS 
(COFINS)  Others  
 
Fill in the fields as described below:  
 
Field 0.0 – Indicate the name of the company whose sale is being reported.  
 
Field 1.0 - Product code (CODPROD): inform the commercial code used by the company in the normal course 
of its sales operations. The product code must be the one informed in section 3 of chapter II.  
 
Field 2.0 - Product Identification Code (CODIP): inform the CODIP according to the characteristics presented 
in section 3 of chapter II.  
 
Field 3.0 - Sales Invoice/Invoice Number (FAT): inform the invoice number listed in the company's 
accounting system.  
 
Field 4.0 - Invoice date (DATFAT): inform the invoice/invoice date.  
 
Field 5.0 - Shipment date (DATEMB): inform the date of shipment from the factory to the customer or from 
the distribution location to the customer. A place of distribution is any shed or warehouse not located next to 
the company's manufacturing unit.  
 
Field 6.0 – Customer Code (CLICOD): inform the code of each of the customers. Provide the complete list of 
clients, listing the code and the respective corporate name.  
 G/ADP/N/1/BRA/3/Suppl.18  
- 62 - 
  Field 7.0 – Relationship with the customer (RELCLI): classify the customer according to the classification 
below, based on the definition contained in Paragraph 10 of article 14 of Decree N.: 8,058, of 2013.  
1 = unrelated  
2 = related  
 
Field 8.0 - Customer Category (CATCLI): inform the customer's category.  
1 = end user/consumer  
2 = authorized distributor  
3 = other distributors  
4 to n = others (specify)  
 
Field 9.0 - Payment receipt date (PAGDT): inform the date of registration of the receipt of payment made by 
the customer. If it is not possible to retrieve such date, inform the agreed average payment term. If a 
particular invoice has not been paid, leave the field blank.  
 
Field 10.0 - Delivery Terms (TERENT): inform the delivery term. Describe the delivery term, indicating the 
codes used and the meaning of each one and clarify the responsibilities of each party (seller and buyer).  
1 = customer station  
2 = post place determined by the buyer  
3 = former factory  
4 to n = other delivery terms (please specify)  
 
Field 11.0 - Quantity (t) (QTDVEND): inform the quantity sold (t) in each transaction.  
 
Field 12.0 - Quantity (sales unit) (QTDCOM): inform the sales unit.  
 
Field 13.0 - Gross unit price (PRGROSS): inform the gross unit price. Indicate in which unit this price is being 
informed (R$/t or R$/trading unit). Discounts and rebates must be recorded separately in fields 14 and 15, 
respectively. Inform the sales taxes  included in this price.  
 
Fields 14 and 15 - Must only be filled in if the discount/rebate was granted after the invoice/invoice was 
issued.  
 
Field 14.1 - Discount for early payment (DESPANT): if payment has been made in advance in relation to the 
forecast originally recorded in the invoice, and, for this reason, a discount has been granted to the buyer, 
inform the unit value (R$/t or R$ $/sales  unit), clarifying whether such discount was granted in the form of 
credit, discount on future sales or merchandise. Explain the company's policy for granting an early payment 
discount. If this discount varies by customer, explain the policy adopted for ea ch category of customer. 
Explain how the unit discount was calculated.  
 
Field 14.2 - Discount on quantity (DESQTD): if a discount has been granted due to the quantity sold, inform 
the unit value of this discount (R$/t or R$/sales unit). Explain the company's policy for granting a quantity 
discount, clarifying whether such disc ount was granted in the form of credit, discount on future sales or 
merchandise. If this discount varies by customer, explain the policy adopted for each category of customer. 
Explain how the unit discount was calculated.  
 
Field 14.(3 to n) - Other discounts (OUTDES): inform the unit value (R$/t or R$/sales unit) of any other 
discount granted to the customer. Create a separate field for each of the existing discounts. Each record in 
the database must correspond to an invoice /invoice line. Explain the company's policy for granting the 
discount, clarifying whether such discount was granted in the form of credit, discount on future sales or 
merchandise. If this discount varies by customer, explain the policy adopted for each cat egory of customer. 
Explain how the unit discount was calculated.  
 G/ADP/N/1/BRA/3/Suppl.18  
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  Field 15.(1 to n) – Rebates (ABAT): inform the unit value (R$/t or R$/sales unit) of each rebate granted to 
the customer. Create a separate field for each of these rebates. Explain the company's policy for granting 
rebates, describing each type. If the rebates vary according to the customer, explain the policy adopted for 
each of them.  
 
Fields 16 to 18 - Present the requested information involving the direct cost (R$/t or R$/trading unit) 
incurred to take the goods from the place of production to the delivery place designated by the customer. All 
direct costs incurred to transport the goo ds must be specified in these fields. If necessary, the company can 
add other fields.  
 
Field 16.0 - Freight from the production or storage unit to the customer (FRETINTCLI): inform the unit cost 
of the internal freight from the production unit to the delivery location designated by the customer. When 
there is a need to allocate freight according to the diversity of items included in the shipment, the allocation 
will be made on the basis on which the freight was calculated (eg weight, volume). Describe the means of 
transport used to deliver the goods to customers. If it is not possible to identify the cost of each shipment, 
describe how the unit freight was calculated, attaching the respective calculation sheets. If the company 
uses its own vehicles, exp lain how the cost of freight for sale was calculated, informing the total expenses 
incurred (eg fuel).  
 
Field 16.1 – Freight from the production unit to the storage location (FRETINT): if the company incurs freight 
costs from the production unit to a storage location, the unit cost of this freight may be informed.  
 
Field 16.2 – Pre-sales storage expenses (DARMPV): if field 16.1 is filled in, inform the unit cost of storage, 
clarifying how the unit cost was calculated and attaching the corresponding explanatory worksheets.  
 
Field 17.0 - Internal insurance (SEGINT): inform the unit cost of the internal insurance from the 
production/storage unit to the delivery location designated by the customer, clarifying how this value was 
calculated. Describe how the company calculated the unit cost of insurance.  
 
Field 18.0 – Destination (DEST): inform the federative unit (State) of the destination of the goods (ICMS 
calculation basis).  
 
Field 19.1 – ICMS (ICM): inform the unit value (R$/t or R$/trading unit).  
 
Field 19.2 – IPI (IPI): inform the unit value (R$/t or R$/trading unit).  
 
Field 19.3 – PIS (PIS): inform the unit value (R$/t or R$/trading unit).  
 
Field 19.4 – COFINS (COFINS): inform the unit value (R$/t or R$/trading unit).  
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 64 - 
  APPENDIX VIII  
CAPACITY INSTALLED  
 
Company  Installed 
Production 
Capacity  Production  Degree of Use of 
Installed Capacity  
Production 
Line / Plant  name  effective  Domestic 
Similar 
Product  Others  Nominal  effective  
Unit of 
measurement  inform 
unit inform 
unit inform 
unit inform 
unit inform 
unit inform 
unit Period  P1    
   
P2 
P3 
P4 
P5 
Note: inform the unit of measurement used.  
 
    
  G/ADP/N/1/BRA/3/Suppl.18  
- 65 - 
 
APPENDIX IX  
STOCKS  
Company  Initial 
inventory  Production  Import / 
Acquisition in 
the Brazilian 
market  Sales of the 
like product of 
own 
manufacture in 
the domestic 
market  Resales of 
the like 
product in 
the 
domestic 
market  Foreign 
Market 
Sales  returns  Other Inputs and Outputs  Final 
storage  
Unit 
(Weight/marketing):  THE B Ç D AND F G H1 H2 H3 H4 H5 I Period  
 P1             - 
P2 -            - 
P3 -            - 
P4 -            - 
P5 -            - 
Note: Present a version in weight units (kg or t) and another in sales units (unit, piece, liters, etc.)  
  G/ADP/N/1/BRA/3/Suppl.18  
- 66 - 
  APPENDIX X  
INVENTORY VALUE  
Company  P1 P2 P3 P4 P5 Month  month 1  
     month 2  
month 3  
month 4  
month 5  
month 6  
month 7  
month 8  
month 9  
month 10  
month 11  
month 12  
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 67 - 
  APPENDIX XI  
FINANCIAL STATEMENT - SALES OF DOMESTIC LIKE PRODUCT IN THE DOMESTIC MARKET  
Company  P1 P2 P3 P4 P5 
1- Gross Revenue       
1.1- IPI      
2-Gross Operating Revenue (1 -1.1) - - - - - 
3-Deductions from Gross Revenue  - - - - - 
3.1-Taxes on Sales (inform rates)  - - - - - 
3.1.1 - ICMS  
     3.1.2 - PIS 
3.1.3 - COFINS  
3.2-Discounts and rebates  
3.3-Returns  
3.4-Shipping on sale  
4-Net Operating Revenue (2-3) - - - - - 
5-Cost of Products Sold       
6- Gross Profit (4 -5) - - - - - 
7-Operating Expenses/Revenues  - - - - - 
7.1-General and Administrative Expenses  
     7.2-Sales Expenses (except freight on 
sale)  
7.3-Financial Expenses  
7.4-Financial Income  
7.5-Other operating expenses  
7.6-Other operating income  
8-Operating Result (6 -7) - - - - - 
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 68 - 
  APPENDIX XII  
FINANCIAL STATEMENT - SIMILAR PRODUCT EXPORTS  
Company  P1 P2 P3 P4 P5 
1 - Gross Operating Revenue       
2 - Deductions from Gross Revenue  - - - - - 
2.1 - Discounts and rebates  
     2.2 - Returns  
2.3 - Shipping on sales  
3-Cost of Products Sold  
4- Gross Profit (1 -2-3) - - - - - 
5-Operating Expenses/Revenues  - - - - - 
5.1-General and Administrative 
Expenses  
     5.2-Sales Expenses (except freight 
on sales)  
5.3-Financial Expenses  
5.4-Financial Income  
5.5-Other operating expenses  
5.6-Other operating income  
6-Operating Result (4 -5) - - - - - 
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 69 - 
  APPENDIX XIII  
FINANCIAL STATEMENT - RESALE OF PRODUCT IN DOMESTIC AND FOREIGN MARKET  
Company  P1 P2 P3 P4 P5 
1- Gross Revenue       
1.1- IPI      
2-Gross Operating Revenue (1 -
1.1) - - - - - 
3-Deductions from Gross Revenue  - - - - - 
3.1-Taxes on Sales (inform rates)  - - - - - 
3.1.1 - ICMS  
     3.1.2 - PIS 
3.1.3 - COFINS  
3.2-Discounts and rebates  
3.3-Returns  
3.4-Shipping on sales  
4-Net Operating Revenue (2 -3) - - - - - 
5-Cost of Goods Sold       
6- Gross Profit (4 -5) - - - - - 
7-Operating Expenses/Revenues  - - - - - 
7.1-General and Administrative 
Expenses  
     7.2-Sales Expenses (except freight 
on sales)  
7.3-Financial Expenses  
7.4-Financial Income  
7.5-Other operating expenses  
7.6-Other operating income  
8-Operating Result (6 -7) - - - - - 
 
    
  G/ADP/N/1/BRA/3/Suppl.18  
- 70 - 
 
 
APPENDIX XIV  
JOB 
 
Product  Other lines  
Total  Number of employees hired  Number of employees hired  
Production  
Management  Sales  Production  Management  Sales   
Company  direct  indirect  SubTotal  Period  P1 
  - 
     - 
P2 - - 
P3 - - 
P4 - - 
P5 - - 
 
 
Product  Other lines  
 
Total  Number of outsourced contractors  Number of outsourced contractors  
Production  
Management  Sales  Production  Management  Sales   
Company  direct  indirect  SubTotal  Period  P1   
-      
- 
P2 - - 
P3 - - 
P4 - - 
P5 - - 
 
    
  G/ADP/N/1/BRA/3/Suppl.18  
- 71 - 
 
APPENDIX XV  
SALARY MASS  
 EMPLOYEES - PRODUCT  
Salary  Charges  Benefits   
Production  
Management  Sales  Production  
Management  Sales  Production  
Management  Sales  Total  
 Company  direct  indirect  direct  indirect  direct  indirect  Period  P1 
            - 
P2 - 
P3 - 
P4 - 
P5 - 
 
 OUTSOURCED - PRODUCT  
Expenses with Outsourced Labor  
Total  Production  
Management  Sales  
 Company  direct  indirect  Period  P1     - 
P2     - 
P3 
    - 
P4 - 
P5 - 
  G/ADP/N/1/BRA/3/Suppl.18  
- 72 - 
  APPENDIX XVI  
RETURN ON INVESTMENT  
in BRL  
Company  P1 P2 P3 P4 P5 
Net Income (A)       
Total Assets (B)       
Return on Total Investment (A/B) (%)       
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 73 - 
  APPENDIX XVII  
CASH FLOW  
in BRL  
 
 Company  P1 P2 P3 P4 P5 Operational Activities  Net profit       
Adjustments to reconcile net income 
to cash generated by operating 
activities  to specify       
to specify       
to specify       
to specify       
(Increase) Reduction of Assets  0.00 0.00 0.00 0.00 0.00 
Accounts receivable from customers       
Stocks       
Other accounts  to specify       
to specify       
to specify       
to specify       
Increase (Decrease) in Liabilities  0.00 0.00 0.00 0.00 0.00 
Providers       
Other accounts  to specify       
to specify       
to specify       
to specify       
Net Cash Generated in Operating Activities  0.00 0.00 0.00 0.00 0.00 Investment 
Activities  Immobilized       
investments       
Other accounts  to specify       
to specify       
to specify       
to specify       
Net Cash Used in Investment Activities  0.00 0.00 0.00 0.00 0.00 Financing Activities  Loans and financing       
capital       
dividends       
Other accounts  to specify       
to specify       
to specify       
to specify       
Net Cash Used in Financing Activities  0.00 0.00 0.00 0.00 0.00  
Other accounts  to specify        to specify        to specify        to specify        Net Increase in Availability  0.00 0.00 0.00 0.00 0.00 
 
    
  G/ADP/N/1/BRA/3/Suppl.18  
- 74 - 
 
APPENDIX XVIII  
PRODUCT PRODUCTION COST PER PERIOD  
1 two 3 4.0 5.0 6.0 7.0 8.0 9.0 10.0 11 12 
Company  CODIP  PERIOD  raw 
material 
1 Other 
inputs 1  Utilities 1  Other 
variable 
costs 1  Direct labor  Depreciation  Other fixed 
costs 1  Quantity 
produced in 
sales units  Quantity 
produced 
in kg  
 
    
  G/ADP/N/1/BRA/3/Suppl.18  
- 75 - 
 
APPENDIX XIX  
MONTHLY PRODUCTION COST (P5)  
1 two 3 4.0 5.0 6.0 7.0 8.0 9.0 10.0 11 12 
Company  CODIP  Month 
(P5) raw 
material 
1 Other 
inputs 1  Utilities 1  Other 
variable 
costs 1  Direct labor  Depreciati
on Other fixed 
costs 1  Quantity 
produced in 
sales units  Quantity 
produced 
in kg  
 
 G/ADP/N/1/BRA/3/Suppl.18  
- 76 - 
  APPENDIX XX  
REPRESENTATIVENESS  
 Period  of companies 
that 
expressed 
support for 
the petition  
(THE)  of the 
other 
producing 
companies 
in Brazil  
(B) National 
Production  
(A+B)  
Production Volume 
(t) PVn    
Production Value 
(R$)  PVn    
summation   
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 77 - 
  APPENDIX XXI  
EVOLUTION OF IMPORTS  
 PV1 [...] PVn  
Origin  Quantity 
(inform 
unit)  CIF value  
(R$)  Quantity 
(inform 
unit)  CIF 
value  
(R$)  Quantity 
(inform 
unit)  CIF 
value  
(R$)  
origin 1        
origin 2        
origin 3        
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 78 - 
  APPENDIX XXII  
EXPORT PRICE  
[Origin subject to the measure]   
headings  Month (From 
PV1 to PVn)  Unitary value  
  Inform currency / unit  
(A) Monthly FOB price for Brazil    
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 79 - 
  APPENDIX XXIII  
INTERNED CIF PRICE  
 Interned CIF price   
[Origin subject to the measure]  PV1 [...] PVn 
CIF R$/(t)     
Import Tax R$/(t)     
AFRMM R$/(t)     
Internalization Expenses R$/(t)     
Antidumping R$/(t)     
CIF Intern R$/(t)     
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 80 - 
  APPENDIX XXIV  
CONSTRUCTED EXPORT PRICE  
[Origin subject to the measure]   
headings  PV1 [...] PVn 
 Unit price  Unit 
price  Unit 
price  
Inform 
currency / 
unit Inform 
currency / 
unit Inform 
currency / 
unit 
(A) Resale price of the product under 
consideration to the first independent 
domestic buyer     
(B) Sales taxes 1  to specify    
(B) Sales taxes 2  to specify    
(C) Profit from resale     
(D) Importer's expenses with resale 1  to specify    
(D) Importer's expenses with resale 2  to specify    
(E) Price of the product under 
consideration at the dealer (AB -CD) - - - 
(F) Freight, in Brazil, from the port to 
the dealer     
(G) Internalization costs 1  to specify    
(G) Internalization costs 2  to specify    
(H) AFRMM (25% without freight)  - - - 
(I) Antidumping Duty applied     
(J) Import Tax     
(K) CIF Price for Brazil (EFGHI)  - - - 
(L) Shipping to Brazil     
(M) Insurance     
(N) FOB Price for Brazil (JKL)  - - - 
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 81 - 
  APPENDIX XXV  
AVERAGE NORMAL VALUE INTERNALIZED IN BRAZILIAN MARKET  
Heading  Unit price  
(indicate 
currency/unit)  
(A) Ex -works selling price of the product in the 
exporting country's market   
(B) Domestic freight in the exporting country   
(C) FOB Price (A+B)  0 
(D) International shipping   
(E) International insurance   
(F) CIF Price (C+D+E)  0 
(G) Import Tax   
(H) AFRMM (25% without ocean freight)   
(I) Internalization Expenses   
(J) CIF Price Intern (F+G+H+I)  0 
 
  G/ADP/N/1/BRA/3/Suppl.18  
- 82 - 
  APPENDIX XXVI  
INSTALLED CAPACITY AND PRODUCTION  
 Inform the 
unit of 
measure  Capacity installed  Production  Period  P1   
P2   
P3   
P4   
P5   
 
   
  G/ADP/N/1/BRA/3/Suppl.18  
- 83 - 
 
 
APPENDIX XXVII  
EXPORTS FROM COUNTRY(S) SUBJECT TO CUSTOMIZED  
 P1 P2 P3 P4 P5 
Country(ies) 
subject to 
measure  Exported 
quantity 
(inform unit 
of measure)  Exported 
value 
(inform 
currency)  Exported 
quantity 
(inform unit 
of measure)  Exported 
value 
(inform 
currency)  Exported 
quantity 
(inform unit 
of measure)  Exported 
value 
(inform 
currency)  Exported 
quantity 
(inform unit 
of measure)  Exported 
value 
(inform 
currency)  Exported 
quantity 
(inform unit 
of measure)  Exported 
value 
(inform 
currency)  
 
    
  G/ADP/N/1/BRA/3/Suppl.18  
- 84 - 
 
APPENDIX XXVIII  
IMPORTS OF SUBJECT PRODUCT  
1 two 3 4 5 6 7 8 9 10 11 12 13 14 15 
Import 
Declaration 
(DI) Boarding 
date Arrival 
date in 
Brazil  Clearance  
date Commercial 
invoice 
number 
(invoice)  Commercial 
invoice date 
(invoice)  Exporter  Export 
country  Manufacturer  Country of 
origin  Quantity 
(inform 
unit) The amount  
(inform sales unit)  Unit price CIF 
[DI] (US$)  Entry 
Invoice  Date of 
Entry 
Invoice  
 
__________