Section 17
Export price
of Countervailing and Anti-Dumping Duties Act 1993
The export price shall be the price actually paid or payable for the subject merchandise.
(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
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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.