Abstract
The article analyses the practise of the European institutions under Article 2(5), second paragraph of the Basic Anti-Dumping Regulation, whereby in determining normal value in anti-dumping investigations the actual production costs of exporting producers are adjusted or replaced by costs incurred by third-country producers when input costs are deemed not to reasonably reflect market prices. This will be systematically done where input costs are significantly below export or world market prices. The author considers the consistency of this provision with the WTO Anti-Dumping Agreement.
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