The agreement requires members to impose tariffs on imports from all sources that are found to be dumped and prejudiced, with the exception of sources who have accepted a price commitment. In addition, the fee collected cannot exceed the margin of dumping, even if it may be lower. The agreement establishes two mechanisms to ensure that excessive tariffs are not collected. The choice of mechanism depends on the nature of the fee collection procedure. Where a member authorizes the importation and levies an estimated anti-dumping duty and only later calculates the specific anti-dumping duty to be paid, the agreement requires that the final fixing of the amount be made as soon as possible upon request for a final assessment. In both cases, the agreement stipulates that the final decision of the authorities must normally be taken within 12 months of a claim or a final assessment and that any refund should be made within 90 days. An anti-dumping measure applies only in the circumstances of Article VI of the GATT of 1994 and as a result of investigations opened (1) and conducted in accordance with the provisions of this agreement. The following provisions govern the application of Article VI of the 1994 GATT, to the extent that measures are taken within the framework of anti-dumping provisions or regulations. 8.2 Exporters only request or accept price commitments if the importing member`s authorities have positively established dumping and harm caused by such dumping. A product is considered “dumped” when exported to another country at a price below the normal price of a similar product in the exporting country. Anti-dumping measures are unilateral remedies (institution of anti-dumping duties on the product concerned) that the government of the importing country can apply after a thorough investigation has established that the product is in fact dumped and that sales of the dumped product cause significant harm to a domestic industry manufacturing a similar product. 2.4 A fair comparison should be made between the export price and the normal value. This comparison is made at the same commercial level, usually from the factory, and for sales made at the same time as possible.
In any event, differences in price comparability, including differences in conditions and conditions of sale, taxation, level of trade, quantities, physical characteristics and all other differences that are proven to also affect price comparability, are duly taken into account. (7) In the cases covered by paragraph 3, the costs, including customs duties and taxes, incurred between import and resale, as well as the profits generated, should also be taken into account.