Malaysia legislation
Section 17
Section 17
(2)
In cases where there is no export price or where it appears that the export price is unreliable because the exporter and the importer or a third party are related, or that there is a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the subject
Countervailing and Anti-Dumping Duties 35
merchandise is first resold to an independent buyer, or if the subject merchandise is not resold to an independent buyer, or not resold in the condition imported, on any reasonable basis.
(3)
If the export price is constructed as described in subsection (2), allowance shall be made for all costs incurred between importation and resale.
Comparison of normal value and export price