. /.   WORLD TRADE  
ORGANIZATION  TN/RL/GEN/147 
27 June 2007 
 (07-2735) 
Negotiating Group on Rules Original:   English 
  
 
PROPOSAL ON OFFSETS FOR NON-DUMPED COMPARISONS 
 
Proposal from the United States
 
  
 The following communication, dated 27 June 2007,  is being circulated at the request of the 
Delegation of the United States.  
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 Following up on our recent submission to the Negotiating Group on Rules on the issue of Offsets for Non-Dumped Comparisons
1, often referred to as the "zeroing" issue, the United States 
now submits proposed legal text on this issue, to provide explicitly in the Antidumping Agreement 
that authorities shall not be required to provide such offsets, either in antidumping investigations or in 
assessment proceedings.   
 
Proposed Text – Antidumping Agreement 
 
2.4 A fair comparison shall be made between the export price and the normal value as follows .  
This comparison shall be made at the same level of trade, normally at the ex-factory level, 
and in respect of sales made at as nearly as po ssible the same time.  Due allowance shall be 
made in each case, on its merits, for differenc es which affect price comparability, including 
differences in conditions and terms of sale, taxa tion, levels of trade, quantities, physical 
characteristics, and any other differences which are also demonstrated to affect price comparability.
2  In the cases referred to in paragraph 3, allowances for cost s, including duties 
and taxes, incurred between im portation and resale, and for profits accruing, should also be 
made.  If in these cases price comparability has been affected, the authorities shall establish 
the normal value at a level of trade equivalent to the level of trade of the constructed export 
price, or shall make due allowance as warranted  under this paragraph.  The authorities shall 
indicate to the parties in question what informa tion is necessary to ensure a fair comparison 
and shall not impose an unreasonable burden of proof on those parties.   
 
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2.4.3  When aggregating the results of compar isons of normal value and export price to 
determine any margin of dumping, whether in an investigation pursuant to 
paragraph 4.2 or for any other purpose (including determinations pursuant to 
Articles 9 or 11), authorities are not required to offset the results of any comparison 
                                                      
1 TN/RL/W/208 (5 June 2007).    
2 [Existing Footnote 7 to Antidumping Agreement:]  It is understood that some of the above factors 
may overlap, and authorities shall ensure that they do not duplicate adjustments that have been already made 
under this provision.   TN/RL/GEN/147 
Page 2  
 
  in which the export price is greater than the normal value against the results of any 
comparison in which the normal value is greater than the export price .   
 
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9.3 The amount of the anti-dumping duty shall not exceed the margin of dumping as established 
under Article 2.  For purposes of this provisi on, in determining whether the amount of the 
anti-dumping duty exceeds the margin of dumping,  the authorities may calculate the margin 
of dumping on the basis of an individual export transaction or multiple export transactions.  
The authorities are not required to offset the results of a comparison for any transaction for 
which the export price is greater than the norma l value against the results of a comparison for 
any transaction for which the export price is less than the normal value .   
  
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