Domestic producers seeking anti-dumping or other trade remedy duties must submit detailed cost and injury data to the Directorate General of Trade Remedies. The data supports the computation of the non-injurious price and must be prepared consistently with cost accounting principles.
Scope of service
- Cost of production statements for the period of investigation
- Capacity, production and sales data
- Non-injurious price inputs
- Responses to questionnaires and verification visits
Regulatory framework
- Customs Tariff Act, 1975 — sections 9A and 9B
- Anti-dumping rules under the Customs Tariff Act
- DGTR trade notices and formats
Typical professional activities
- Data extraction and reconciliation
- Cost statements in DGTR formats
- Support during on-site verification
Applicable industries
Relevant articles and resources
- CAS-2: capacity determination and the cost of idle capacity
- CAS-4: cost of production for captive consumption
- CAS-6: measuring material cost
- CAS-7: employee cost in product costing
- Knowledge Centre: Cost Accounting
The information on this page describes the nature of the service. It is not advice on any specific matter. See the disclaimer.