Section 12: Comparison between normal value and the export price
consolidated text (as amended). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
12. Comparison between normal value and the export price
(1) The Investigating Authority shall make a fair comparison between the
export price and the normal value at the same level of trade, normally at the
ex-factory level, and in respect of sales made at, as nearly as possible, the
[Issue 3] T14A – 8
Revised Laws of Mauritius
same time, due allowance being made in each case, on its own merits, for
differences which affect price comparability, including differences in conditions and terms of sale, taxation, levels of trade, quantities, physical characteristics, and any other differences which are demonstrated by interested
parties to affect price comparability.
(2) Where the export price is determined under section 11 (2) (a), the Investigating Authority shall make allowances for costs, including duties and
taxes, incurred between importation and resale, and such reasonable amount
for profits.
(3) Where price comparability has been affected on an application of
subsection (2), the Investigating Authority shall determine the normal value
at a level of trade equivalent to the level of trade of the determined export
price, or shall make due allowance as may be warranted under this section.
(4) The Investigating Authority shall indicate to any interesting party the
type of information which is necessary to ensure a fair comparison and shall
not impose an unreasonable burden of proof.