Abstract
The dispute concerned anti-dumping duties imposed by Australia on two exporters of A4 copy paper from Indonesia which Indonesia claimed were inconsistent with several provisions of the Anti-Dumping Agreement. Australia imposed these duties, ranging between 30% and 40%, on the basis of a comparison of constructed normal values with export prices. Those constructed values were based, for certain input items, on substitute values – prices of pulp exported by Brazilian and South American producers to China and Korea – rather than on the actual costs recorded in those exporters' financial records. These kinds of ‘cost adjustments’ currently rank among the most controversial topics in contemporary WTO anti-dumping case law.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
