WORLD TRADE  
ORGANIZATION   
WT/DS420/4 
16 September 2011  
 
(11-4528) 
 Original:   English 
  
 
UNITED STATES - ANTI-DUMPING MEASURES ON CORROSION-RESISTANT 
CARBON STEEL FLAT PRODUCTS FROM KOREA 
 
Request for the Establishment of a Panel by Korea 
 
 
 The following communication, dated 15 Septembe r 2011, from the delegation of Korea to the 
Chairperson of the Dispute Settlement Body, is ci rculated pursuant to Article 6.2 of the DSU. 
 
_______________ 
 
  Upon instructions from my authorities, I hereby  convey the request of the Government of the 
Republic of Korea ("Korea") to the Dispute Settleme nt Body ("DSB") for the establishment of a panel 
under Article XXIII:1 of the General Agreement on Tariffs and Trade 1994  ("GATT 1994"), 
Articles 4 and 6 of the Understanding on Rules and Procedures Governing the Settlement of Disputes  
("DSU"), and Article 17.4 of the Agreement on Implementation of Article VI of the General 
Agreement on Tariffs and Trade 1994  ("Anti-Dumping Agreement") with respect to certain anti-
dumping measures imposed by the United States on im ports of corrosion-resistant carbon steel flat 
products from Korea, as further described below.  A. Prior Consultations 
 On 31 January 2011, Korea requested consulta tions with the United States under Article 4 of 
the DSU, Article XXII of the GATT 1994, and Article 17 of the Anti-Dumping Agreement.
1  These 
consultations were requested concerning anti- dumping measures imposed by the United States on 
imports of corrosion-resistant carbon steel flat produc ts from Korea.  Consultations were held on 
25 March 2011 and 18 May 2011, resp ectively.  These consultations provided helpful clarifications, 
but have failed to resolve the dispute. 
 
B. The Measures at Issue 
 The specific measures at issue are the follo wing, imposed by the United States on corrosion-
resistant carbon steel flat products from Korea.  Th e first group of measures are US laws, regulations, 
administrative practices and methodologies relevant  to the zeroing methodology applied by the United 
States Department of Commerce ("USDOC"), in cluding, but not limited to, the following: 
 
1. the Tariff Act of 1930 (the "Tariff Act"), in particular, secti ons 731, 751, 752, 
771(35)(A), and (B), and 777A(c) and (d); 
2. the Statement of Administrative Action that accompanied the Uruguay Round 
Agreements Act, H.R. Doc. No. 103-316, vol. I; 
                                                      
1 WT/DS420/1. WT/DS420/4 
Page 2  
 
  3. the implementing regulations of the USDOC , 19 C.F.R. section 351, in particular, 
sections 351.212(b) and (c), 351.218, and 351.414; 
4. the Import Administration Antidumping Manual (1997 edition), including the 
computer program(s) to which it refers; 
5. the USDOC's Policy Bulletin 98.3, "Policies Regarding the Conduct of Five-year 
('Sunset') Reviews of Antidumping and Countervailing Duty Orders" ("Sunset Policy 
Bulletin"), 63 Fed. Reg. 18871 (16 April 1998); 
6. the general procedures and methodology employed by the United States for 
determining dumping margins in administra tive reviews, sunset reviews, and duty 
assessment determinations, including, but not limited to, 
a. methodologies whereby the USDOC compares the export price for individual 
transactions to a weighted-average nor mal value, and then, when calculating 
the overall margin of dumping, treated  as zero the negative dumping margins 
for individual transactions for which th e export price exceeded the weighted-
average normal value; and 
b. methodologies whereby the USDOC does not perform a new calculation of 
the dumping margins as part of its determination, but instead adopted, applied, or relied upon dumping margins that had been calculated in prior 
proceedings using the methodologies described in sub-paragraph (a); and 
7. the general procedures and methodology employed by the United States, in sunset 
reviews, for determining whether revocation of antidumping orders would be likely to 
lead to continuation or recurrence of dum ping within a reasonably foreseeable time. 
 The second group of measures at issue are speci fic instances in which the USDOC applied the 
zeroing methodology in following proceedings: (1) administrative review determinations, the 
imposition of cash deposit require ments, and subsequent assessment of final anti-dumping duties 
pursuant thereto; (2) sunset review determina tions; and (3) automatic imposition of cash deposit 
requirements and assessment of anti-dumping duties without published determ inations for review 
periods and/or exporters for wh ich no reviews were requested.  More specifically, these specific 
instances in which the USDOC applied the zeroing methodology are as follows:  
 1. Administrative Review Determinations and S ubsequent Assessment of Final Anti-Dumping 
Duties Pursuant Thereto 
a. The USDOC initiated its first anti-dumping duty administrative review of 
certain corrosion-resistant carbon steel flat products from Korea on 8 September 1994.
2The USDOC conducted its administrative review of the 
extent of dumping under the statutory authority provided by the Tariff Act of 1930, as amended, 19 U.S.C. § 1673, et seq., and under the regulatory 
authority provided in 19 C.F.R. Part 351.  The USDOC published its final 
results on 26 April 1996.
3  The USDOC's final results and its final 
                                                      
2 See Initiation of Antidumping and Countervailing Duty Administrative Reviews , 59 Fed. Reg. 46391 
(8 September 1994). 
3 See Certain Corrosion-Resistant Carbon Steel Flat Products From Korea: Final Results of 
Antidumping Duty Administrative Review , 61 Fed. Reg. 18547 (26 April 1996).  WT/DS420/4 
 Page 3 
 
 
  determination reflected and containe d anti-dumping margins, cash deposits 
and duty rates that were calculated by using zeroing.  
b. The USDOC initiated its second anti-dump ing duty administrative review of 
certain corrosion-resistant carbon steel flat products from Korea on 5 
September 1995.4  The USDOC conducted its administrative review of the 
extent of dumping under the statutory authority provided by the Tariff Act of 1930, as amended, 19 U.S.C. § 1673, et seq., and under the regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published its final 
results on 15 April 1997,
5 and amended the results on 20 June 19976 and 11 
June 2002.7  The USDOC's final and amended results and its final 
determination reflected and containe d anti-dumping margins, cash deposits 
and duty rates that were calculated by using zeroing.  
c. The USDOC initiated its third anti-dumping duty administrative review of 
certain corrosion-resistant carbon steel flat products from Korea on 13 
September 1996.8  The USDOC conducted its administrative review of the 
extent of dumping under the statutory authority provided by the Tariff Act of 1930, as amended, 19 U.S.C. § 1673, et seq., and under the regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published its final results on 18 March 1998,
9 and amended the results on 27 April 199810 and 
11 June 200211.  The USDOC's final and amended results and its final 
determination reflected and containe d anti-dumping margins, cash deposits 
and duty rates that were calculated by using zeroing.  
d. The USDOC initiated its fourth anti-du mping duty administrative review of 
certain corrosion-resistant carbon steel flat products from Korea on 19 September 1997.
12  The USDOC conducted its administrative review of the 
extent of dumping under the statutory authority provided by the Tariff Act of 
1930, as amended, 19 U.S.C. § 1673, et seq., and under the regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published its final 
                                                      
4 See Initiation of Antidumping Duty Administrative Reviews , 60 Fed. Reg. 46817 (5 September 1995). 
5 See Certain Cold-Rolled and Corrosion-Resistant Carbon Steel Flat Products from Korea: Final 
Results of Antidumping Duty Administrative Reviews , 62 Fed. Reg. 18404 (15 April 1997). 
6 See Notice of Amended Final Results of Antidumping Administrative Reviews: Certain Cold-Rolled 
Carbon Steel Flat Products from Korea; Certain Corrosion-Resistant Carbon Steel Flat Products From the Republic of Korea , 62 Fed. Reg. 33587 (20 June 1997). 
7 See Certain Cold-Rolled and Corrosion-Resistant Carbon Steel Flat Products From the Republic of 
Korea: Amended Final Results of Antidumping Duty Administrative Reviews in Accordance with Court Decision , 67 Fed. Reg. 39955 (11 June 2002). 
8 See Initiation of Antidumping and Countervailing Duty Administrative Reviews, 61 Fed. Reg. 48882 
(17 September 1996). 
9 See Certain Cold-Rolled and Corrosion-Resistant Carbon Steel Flat Products from Korea: Final 
Results of Antidumping Duty Administrative Reviews , 63 Fed. Reg. 13170 (18 March 1998). 
10 See Notice of Amended Final Results of Antidumping Duty Administrative Reviews: Certain Cold-
Rolled Carbon Steel Flat Products from Korea; Certain Corrosion-Resistant Carbon Steel Flat Products from 
Korea , 63 Fed. Reg. 20572 (27 April 1998). 
11 See Certain Cold-Rolled and Corrosion-Resistant Carbon Steel Flat Products from the Republic of 
Korea: Amended Final Results of Antidumping Duty Administrative Reviews in Accordance with Court 
Decision , 67 Fed. Reg. 39956 (11 June 2002). 
12 See Initiation of Antidumping and Countervailing Duty Administrative Reviews and Requests for 
Revocation in Part , 62 Fed. Reg. 50292 (25 September 1997). WT/DS420/4 
Page 4  
 
  results on 16 March 1999.13  The USDOC's final results and its final 
determination reflected and containe d anti-dumping margins, cash deposits 
and duty rates that were calculated by using zeroing.  
e. The USDOC initiated its fifth anti-dumping duty administrative review of 
certain corrosion-resistant carbon steel flat products from Korea on 23 
September 1998.14  The USDOC conducted its administrative review of the 
extent of dumping under the statutory authority provided by the Tariff Act of 1930, as amended, 19 U.S.C. § 1673, et seq., and under the regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published its final results on 13 March 2000,
15 and amended the results on 25 April 2000.16 The 
USDOC's final and amended results and its final determination reflected and 
contained anti-dumping margins, cash de posits and duty rates that were 
calculated by using zeroing.  
f. The USDOC initiated its sixth anti-dumping duty administrative review of 
certain corrosion-resistant carbon steel flat products from Korea on 24 
September 1999.17  The USDOC conducted its administrative review of the 
extent of dumping under the statutory authority provided by the Tariff Act of 1930, as amended, 19 U.S.C. § 1673, et seq., and under the regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published its final results on 16 January 2001,
18 and amended the results on 14 March 2001.19 
The USDOC's final and amended results and its final determination reflected 
and contained anti-dumping margins, cash  deposits and duty rates that were 
calculated by using zeroing.  
g. The USDOC initiated its seventh anti-dumping duty administrative review of 
certain corrosion-resistant carbon steel flat products from Korea on 26 September 2000.
20  The USDOC conducted its administrative review of the 
extent of dumping under the statutory authority provided by the Tariff Act of 
1930, as amended, 19 U.S.C. § 1673, et seq., and under the regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published its final results on 18 March 2002,
21 and amended the results on 29 April 2002.22 The 
                                                      
13 See Certain Cold-Rolled and Corrosion-Resistant Carbon Steel Flat Products from Korea: Final 
Results of Antidumping Duty Administrative Reviews , 64 Fed. Reg. 12927 (16 March 1999). 
14 See Initiation of Antidumping and Countervailing Duty Administrative Reviews and Requests for 
Revocation in Part , 63 Fed. Reg. 51893 (29 September 1998). 
15 See Certain Cold-Rolled and Corrosion-Resistant Carbon Steel Flat Products from Korea: Notice of 
Final Results of Antidumping Duty Administrative Reviews , 65 Fed. Reg. 13359 (13 March 2000). 
16 See Notice of Amended Final Results of Antidumping Duty Administrative Reviews: Certain Cold-
Rolled and Corrosion-Resistant Carbon Steel Flat Products from Korea , 65 Fed. Reg. 24180 (25 April 2000). 
17 See Initiation of Antidumping and Countervailing Duty Administrative Reviews and Requests for 
Revocation in Part, 64 Fed. Reg. 53318 (1 October 1999). 
18 See Notice of Final Results of Antidumping Duty Administrative Reviews: Certain Cold-Rolled and 
Corrosion-Resistant Carbon Steel Flat Products from the Republic of Korea , 66 Fed. Reg. 3540 (16 January 
2001). 
19 See Notice of Amended Final Results of Antidumping Duty Administrative Reviews: Certain Cold-
Rolled and Corrosion-Resistant Carbon Steel Flat Products from the Republic of Korea , 66 Fed. Reg. 14883 
(14 March 2001). 
20 See Initiation of Antidumping and Countervailing Duty Administrative Reviews and Requests for 
Revocation in Part, 65 Fed. Reg. 58733 (2 October 2000). 
21 See Notice of Final Results of Antidumping Duty Administrative Reviews: Certain Cold-Rolled and 
Corrosion-Resistant Carbon Steel Flat Products from the Republic of Korea , 67 Fed. Reg. 11976 (18 March 
2002).  WT/DS420/4 
 Page 5 
 
 
  USDOC's final and amended results and its final determination reflected and 
contained anti-dumping margins, cash de posits and duty rates that were 
calculated by using zeroing.  
h. The USDOC initiated its tenth anti-dumping duty administrative review and 
new shipper review of certain corrosion-resistant carbon steel flat products from Korea on 30 September 2003.
23  The USDOC conducted its 
administrative review of the extent of dumping under the statutory authority provided by the Tariff Act of 1930, as amended, 19 U.S.C. § 1673, et seq., 
and under the regulatory authority provided in 19 C.F.R. Part 351.  The 
USDOC published its final results on 14 March 2005.
24  The USDOC's final 
results and its final determination reflected and contained anti-dumping 
margins, cash deposits and duty rates that were calculated by using zeroing.  
i. The USDOC initiated its eleventh an ti-dumping duty administrative review 
of certain corrosion-resistant carbon st eel flat products from Korea on 22 
September 2004.25  The USDOC conducted its administrative review of the 
extent of dumping under the statutory authority provided by the Tariff Act of 1930, as amended, 19 U.S.C. § 1673, et seq., and under the regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published its final results on 13 February 2006,
26 and amended the results on 20 March 2006.27 
The USDOC's final and amended results and its final determination reflected 
and contained anti-dumping margins, cash  deposits and duty rates that were 
calculated by using zeroing.  
j. The USDOC initiated its twelfth anti-dumping duty administrative review of 
certain corrosion-resistant carbon steel flat products from Korea on 28 September 2005.
28  The USDOC conducted its administrative review of the 
extent of dumping under the statutory authority provided by the Tariff Act of 
1930, as amended, 19 U.S.C. § 1673, et seq., and under the regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published its final results on 20 March 2007,
29 and amended the results on 26 April 2007.30 The 
                                                                                                                                                                     
22 See Notice of Amended Final Results of Antidumping Duty Administrative Reviews: Cold-Rolled and 
Corrosion-Resistant Carbon Steel Flat Products from the Republic of Korea , 67 Fed. Reg. 20956 (29 April 
2002). 
23 See Notice of Initiation of Antidumping and Countervailing Duty Administrative Reviews, Request 
for Revocation in Part and Deferral of Administrative Review , 68 Fed. Reg. 56262 (30 September 2003). 
24 See Notice of Final Results of the Tenth Administrative Review and New Shipper Review of the 
Antidumping Duty Order on Certain Corrosion–Resistant Carbon Steel Flat Products from the Republic of 
Korea 70 Fed. Reg. 12443 (14 March 2005). 
25 See Notice of Initiation of Antidumping and Countervailing Duty Administrative Reviews and 
Request for Revocation inPart , 69 Fed. Reg. 56745 (22 September 2004). 
26 See Notice of Final Results of the Eleventh Administ rative Review of the Antidumping Duty Order on 
Certain Corrosion-Resistant Carbon Steel Flat Products from the Republic of Korea , 71 Fed. Reg. 7513 (13 
February 2006). 
27 See Notice of the Amended Final Results of the Eleventh Administrative Review of the Antidumping 
Duty Order on Certain Corrosion-Resistant Carbon Steel Flat Products from the Republic of Korea , 71 Fed. 
Reg. 13962 (20 March 2006). 
28 See Initiation of Antidumping and Countervailing Duty Administrative Reviews and Request for 
Revocation inPart , 70 Fed. Reg. 56631 (28 September 2005). 
29 See Notice of Final Results of the Twelfth Administrative Review of the Antidumping Duty Order on 
Certain Corrosion-Resistant Carbon Steel Flat Products from the Republic of Korea , 72 Fed. Reg. 13086 (20 
March 2007). WT/DS420/4 
Page 6  
 
  USDOC's final and amended results and its final determination reflected and 
contained anti-dumping margins, cash de posits and duty rates that were 
calculated by using zeroing.  
k. The USDOC initiated its thirteenth anti-dumping duty administrative review 
and new shipper review of certain corrosion-resistant carbon steel flat 
products from Korea on 29 September 2006.31  The USDOC conducted its 
administrative review of the extent of dumping under the statutory authority provided by the Tariff Act of 1930, as amended, 19 U.S.C. § 1673, et seq., and under the regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published its final results on 17 March 2008.
32  The USDOC's final 
results and its final determination reflected and contained anti-dumping 
margins, cash deposits and duty rates that were calculated by using zeroing.  
l. The USDOC initiated its fourteenth an ti-dumping duty administrative review 
of certain corrosion-resistant carbon st eel flat products from Korea on 25 
September 2007.33  The USDOC conducted its administrative review of the 
extent of dumping under the statutory authority provided by the Tariff Act of 
1930, as amended, 19 U.S.C. § 1673, et seq., and under the regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published its final results on 16 March 2009,
34 and amended the results on 28 April 2009.35 The 
USDOC's final and amended results and its final determination reflected and 
contained anti-dumping margins, cash de posits and duty rates that were 
calculated by using zeroing.  
m. The USDOC initiated its fifteenth anti-dumping duty administrative review 
and new shipper review of certain corrosion-resistant carbon steel flat 
products from Korea on 30 September 2008.36  The USDOC conducted its 
administrative review of the extent of dumping under the statutory authority 
provided by the Tariff Act of 1930, as amended, 19 U.S.C. § 1673, et seq., 
and under the regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published its final results on 22 March 2010.
37  The USDOC's final 
results and its final determination reflected and contained anti-dumping 
margins, cash deposits and duty rates that were calculated by using zeroing.  
                                                                                                                                                                     
30 See Certain Corrosion-Resistant Carbon Steel Flat Products from the Republic of Korea; Notice of 
the Amended Final Results of the Twelfth Administrative Review , 72 Fed. Reg. 20815, (26 April 2007). 
31 See Initiation of Antidumping and Countervailing Duty Administrative Reviews , 71 Fed. Reg. 57465 
(29 September 2006). 
32 See Certain Corrosion-Resistant Carbon Steel Flat Products from the Republic of Korea: Notice of 
Final Results of the Thirteenth Administrative Review , 73 Fed. Reg. 14220 (17 March 2008). 
33 See Initiation of Antidumping and Countervailing Duty Administrative Reviews and Requests for 
Revocation in Part , 72 Fed. Reg. 54428 (25 September 2007). 
34 See Certain Corrosion–Resistant Carbon Steel Flat Products from the Republic of Korea: Notice of 
Final Results of the Fourteenth Administrative Review and Partial Rescission , 74 Fed. Reg. 11082 (16 March 
2009). 
35 See Certain Corrosion–Resistant Carbon Steel Flat Products from the Republic of Korea: Notice of 
Amended Final Results of the Fourteenth Administrative Review , 74 Fed. Reg. 19199 (28 April 2009). 
36 See Initiation of Antidumping and Countervailing Duty Administrative Reviews and Requests for 
Revocation in Part , 73 Fed. Reg. 56794 (30 September 2008). 
37 See Certain Corrosion-Resistant Carbon Steel Flat Products from the Republic of Korea: Notice of 
Final Results of the Fifteenth Administrative Review , 75 Fed. Reg. 13490 (22 March 2010).  WT/DS420/4 
 Page 7 
 
 
  n. The USDOC initiated its sixteenth anti-dumping duty administrative review 
and new shipper review of certain corrosion-resistant carbon steel flat 
products from Korea on 22 September 2009.38   The USDOC conducted its 
administrative review of the extent of dumping under the statutory authority 
provided by the Tariff Act of 1930, as amended, 19 U.S.C. § 1673, et seq., and under the regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published its final results on 21 March 2011.
39   The USDOC's final 
results and its final determination reflected and contained anti-dumping 
margins, cash deposits and duty rates that  were calculated by using zeroing. 
o. All future anti-dumping duty administrative reviews of certain corrosion-
resistant carbon steel flat products from Korea conducted by the USDOC, 
and reflecting and containing the applica tion or continued application of anti-
dumping margins, cash deposits and duty ra tes that are or were calculated by 
using zeroing.  Korea deems these future reviews to have a close nexus with 
the foregoing reviews.40 
p. Continuing assessment and liquidation of antidumping duties pursuant to 
determinations made in any of the re views identified above, including future 
administrative reviews, whether such assessment or liquidation of duties occurs prior to or after the end of  the reasonable period of time for 
implementation of the DSB ruling in this matter.  
2. Sunset Review Determinations  
a. The USDOC initiated its first sunset re view of certain corrosion-resistant 
carbon steel flat products from Korea on 1 September 1999.41  The USDOC 
conducted its sunset review under the st atutory authority provided by the 
Tariff Act of 1930, as amended, 19 U.S.C. § 1673, et seq., and under the 
regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published 
its final results of determination of  likely continuation or recurrence of 
dumping on 6 April 2000.42  The United States International Trade 
Commission ("USITC") published its determination of likely continuation or recurrence on injury on 1 December 2000,
43 as amended on 8 December 
2000;44 and the USDOC published its notice of continuation of the anti-
                                                      
38 See Initiation of Antidumping and Countervailing Duty Administrative Reviews and Requests for 
Revocation in Part , 74 Fed. Reg. 48224 (22 September 2009). 
39 See Certain Corrosion-Resistant Carbon Steel Flat Products from the Republic of Korea: Notice of 
Final Results of the Sixt eenth Administrative Review , 76 Fed. Reg. 15291 (21 March 2011). 
40 See United States – Laws, Regulations and Methodology for Calculating Dumping Margins 
("Zeroing") – Recourse to Article 21.5 of the DSU by the European Communities  (Appellate Body Report, 
WT/DS294/AB/RW, adopted 11 June 2009), section VI.B. 
41 See Initiation of Five-Year (‘‘Sunset’’) Reviews of  Antidumping and Countervailing Duty Orders or 
Investigations of Carbon Steel Plates and Flat Products , 64 Fed. Reg. 47767 (1 September 1999). 
42 See Certain Cold-Rolled and Corrosion-Resistant Carbon Steel Flat Products From Korea; Final 
Results of Expedited Sunset Reviews, 65 Fed. Reg. 18044 (6 April 2000). 
43 See Certain Carbon Steel Products From Australia, Belgium, Brazil, Canada, Finland, France, 
Germany, Japan, Korea, Mexico, Netherlands, Poland, Romania, Spain, Sweden, Taiwan, and United Kingdom , 
65 Fed. Reg. 75301 (1 December 2000). 
44 See Certain Carbon Steel Products From Australia, Belgium, Brazil, Canada, Finland, France, 
Germany, Japan, Korea, Mexico, Netherlands, Poland, Romania, Spain, Sweden, Taiwan, and United Kingdom , 
65 Fed. Reg. 77074 (8 December 2000). WT/DS420/4 
Page 8  
 
  dumping order on 15 December 2000.45 The USDOC's and USITC's final 
results and the USDOC's continuation of the anti-dumping duty order reflected and contained anti-dumping ma rgins, cash deposits and duty rates 
that had been calculated by using zeroing. 
b. The USDOC initiated its second sunset review of certain corrosion-resistant 
carbon steel flat products from Korea on 1 November 2005.
46  The USDOC 
conducted its sunset review under the st atutory authority provided by the 
Tariff Act of 1930, as amended, 19 U.S.C. § 1673, et seq., and under the regulatory authority provided in 19 C.F.R. Part 351.  The USDOC published its final results of determination of  likely continuation or recurrence of 
dumping on 6 June 2006.
47  The USITC published its determination of likely 
continuation or recurrence on injury on 31 January 2007,48 and the USDOC 
published its notice of continuation of the anti-dumping order on 14 February 
2007.49 The USDOC's and USITC's final results and the USDOC's 
continuation of the anti-dumping duty order reflected and contained anti-
dumping margins, cash deposits and duty  rates that had been calculated by 
using zeroing. 
c. All future sunset reviews of certain  corrosion-resistant carbon steel flat 
products from Korea conducted by the USDOC and USITC and reflecting and containing the application or continued application of anti-dumping margins, cash deposits and duty rates th at are or were calculated by using 
zeroing.  Korea deems these future revi ews to have a close nexus with the 
foregoing reviews.
50 
3. Automatic Imposition of Cash Deposit Requirements and Assessment of Anti-Dumping 
Duties Without Published Determinations for Re view Periods and/or Exporters for Which No 
Reviews Were Requested 
a. The USDOC automatically imposed cash deposit requirements and assessed 
anti-dumping duties without published de terminations for review periods 
and/or exporters for which no reviews were requested for the following review periods: 4 February 1993 through 31 July 1994; 1 August 1994 through 31 July 1995; 1 August 1995 through 31 July 1996; 1 August 1996 through 31 July 1997;1 August 1997 through 31 July 1998;1 August 1998 
through 31 July 1999; 1 August 1999 through 31 July 2000;1 August 2000 
through 31 July 2001;1 August 2001 through 31 July 2002;1 August 2002 
                                                      
45 See Continuation of Antidumping and Countervailing Duty Orders on Certain Carbon Steel Products 
From Australia, Belgium, Brazil, Canada, Finland, France, Germany, Japan, South Korea, Mexico, Poland, 
Romania, Spain, Sweden, Taiwan, and United Kingdom , 65 Fed. Reg. 7846 9 (15 December 2000). 
46 See Initiation of Five-year (‘‘Sunset’’) Reviews , 70 Fed. Reg. 65884 (1 November 2005). 
47 See Final Results of Expedited Sunset Reviews: Corrosion-Resistant Carbon Steel Flat Products 
from Australia, Canada, France, Germany, Japan, and South Korea , 71 Fed. Reg. 32508 (6 June 2006). 
48 See Certain Carbon Steel Products From Australia, Belgium, Brazil, Canada, Finland, France, 
Germany, Japan, Korea, Mexico, Poland, Romania, Spain, Sweden, Taiwan, and the United Kingdom , 72 Fed. 
Reg. 4529 (31 January 2007). 
49 See Continuation Pursuant to Second Five-Year ("Sunset") Reviews of Antidumping and 
Countervailing Duty Orders: Certain Corrosion-Resistant Carbon Steel Flat Products from Germany and 
Korea , 72 Fed. Reg. 7009 (14 February 2007). 
50 See United States – Laws, Regulations and Methodology for Calculating Dumping Margins 
("Zeroing") – Recourse to Article 21.5 of the DSU by the European Communities  (Appellate Body Report, 
WT/DS294/AB/RW, adopted 11 June 2009), section VI.B.  WT/DS420/4 
 Page 9 
 
 
  through 31 July 2003;1 August 2003 through 31 July 2004;1 August 2004 
through 31 July 2005;1 August 2005 through 31 July 2006;1 August 2006 through 31 July 2007;1 August 2007 through 31 July 2008;1 August 2008 
through 31 July 2009.  The USDOC 's imposition of cash deposit 
requirements and assessment of anti-dumping duties reflected and contained anti-dumping margins that were calculated by using zeroing. 
b. All future impositions of cash deposit requirements and assessment of anti-
dumping duties by the USDOC without pub lished determinations for review 
periods and/or exporters for which no  reviews are requested, and reflecting 
and containing the application or continued application of anti-dumping margins that are or were calculated by using zeroing.  Korea deems these future impositions and assessments to ha ve a close nexus with the foregoing 
impositions and assessments.
51 
The methodology of "zeroing" refers to the practice and methodology by which transactions 
with negative dumping margins are treated as having  margins equal to zero in determining dumping 
margins in administrative reviews and sunset reviews, and also in assessing the final anti-dumping duty liability for purposes of liquidation of entries.  The use of the "zeroing" methodology also refers 
to methodologies whereby the DOC does not perform  a new calculation of the dumping margins as 
part of its determination, but instead adopts, a pplies, or relies upon dumping margins that have been 
calculated in prior proceedings using the methodologi es described above.  The adoption, application, 
or reliance on prior determina tions using zeroing includes th e imposition and continuation of 
requirements that cash deposits be posted at the tim e of entry of merchandise based on determinations 
in administrative reviews in which the dumping margins were established using the practice of 
zeroing; the assessment of anti-dumping duties based on dumping margins determined in administrative reviews using the practice of zeroi ng, and the automatic assessment of anti-dumping 
duties based on dumping margins established in prior proceedings using the practice of zeroing, when 
no review is requested; the determination of dumping margins above de minimis levels as a result of 
the practice of zeroing negative dumping margins, a nd the consequent imposition, continuation, or 
collection of anti-dumping duties;  the use, in sunset  reviews, of dumping margins calculated in prior 
anti-dumping investigations and/or administrativ e reviews in which negative dumping margins had 
been treated as zero dumping margins, resulting in de terminations that revocation of the anti-dumping 
duty orders would be likely to lead to continuation or recurrence of dumping; and the consideration by 
the USITC, in sunset reviews, of the magnitude of the margins of dumping provided by the USDOC, 
in determining whether the revocation of an anti-dumping duty order would be likely to lead to continuation or recurrence of material inju ry within a reasonably foreseeable time. 
The effect of the USDOC's zeroing practice has be en and will be either artificially to create 
margins of dumping where none would otherwise have b een found, or artificially to inflate margins of 
dumping.  Korea considers that these measures are in consistent with the obligations of the United 
States under the provisions of the GATT 1994, the Anti-Dumping Agreement, and the Marrakesh Agreement Establishing the WTO, as described below. 
C. Legal Basis of the Complaint 
 The use of zeroing has led, leads, and will l ead the United States to find the existence of 
dumping where none would have otherwise been found or  to calculate inflated margins of dumping.  
Korea considers that the USDOC's use of its met hodology of zeroing in the above detailed measures 
                                                      
51 See United States – Laws, Regulations and Methodology for Calculating Dumping Margins 
("Zeroing") – Recourse to Article 21.5 of the DSU by the European Communities  (Appellate Body Report, 
WT/DS294/AB/RW, adopted 11 June 2009), section VI.B. WT/DS420/4 
Page 10  
 
  is inconsistent with the obligations of the United States under the relevant provisions of the 
GATT 1994, the Anti-Dumping Agreement, and the Ma rrakesh Agreement Establishing the WTO, in 
particular under Articles 1, 2.1, 2.4, 2.4.2, 3, 5. 8, 9.1, 9.3, 11, 18.3 and 18.4 of the Anti-Dumping 
Agreement; Articles VI:1 and VI:2 of GATT 1994; and Article XVI:4 of the Marrakesh Agreement 
Establishing the WTO. 
 
 The USDOC's use of zeroing in the corrosion -resistant carbon steel flat products from Korea 
with respect to administrative review determinati ons and subsequent collec tion of cash deposits and 
assessment of final anti-dumping duties pursuant ther eto; sunset review determinations; automatic 
assessment of anti-dumping duties without publishe d determinations for review periods and/or 
exporters for which no reviews we re or will be requested; and main tenance of zeroing procedures in 
periodic reviews after the end of the reasonable pe riod of time for implementation of the ruling that 
those procedures are "as such" inconsistent with  the United States' obligations under the Anti-
Dumping Agreement and the GATT 1994; is similar or identical to the method that was held to be inconsistent with the Anti-Dumping Agreement in United States – Laws, Regulations and 
Methodology for Calculating Dumping Margins ("Zeroing")  (Panel Report, WT/DS294/R, and 
Appellate Body Report, WT/DS294/ AB/R, adopted 9 May 2006) and United States – Laws, 
Regulations and Methodology for Ca lculating Dumping Margins ("Zeroing") – Recourse to Article 
21.5 of the DSU by the European Communities , (Panel Report, WT/DS294/AB/RW, and Appellate 
Body Report, WT/DS294/AB/RW, adopted 11 June 2009);  United States – Measures Relating to 
Zeroing and Sunset Reviews  (Panel Report, WT/DS322/R, and Appellate Body Report, 
WT/DS322/AB/R, adopted 23 January 2007) and United States – Measures Relating to Zeroing and 
Sunset Reviews – Recourse to Article 21.5 of the DSU by Japan  (Panel Report, WT/DS322/RW, and 
Appellate Body Report, WT/DS322/AB /RW, adopted 31 August 2009); and United States – 
Continued Existence and Application of Zeroing Methodology (Panel Report, WT/DS350/AB/R, and 
Appellate Body Report, WT/DS350/AB /R, adopted 19 February 2009). 
 
 The foregoing paragraphs are provided without prejudice to any arguments that Korea may develop and present to the panel regarding the WTO-inconsistency of the measures at issue. 
 
D. Request 
 
 Accordingly, Korea requests that the DSB estab lish a panel pursuant to Article XXIII:1 of the 
GATT 1994, Articles 4 and 6 of the DSU, and Article  17.4 of the Anti-Dumping Agreement.  Korea 
requests that the establishment of a panel in this ma tter be placed on the agenda of the meeting of the 
DSB scheduled for 27 September 2011.  
 
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