 WORLD TRADE  
ORGANIZATION  G/ADP/N/1/AUS/2/Suppl.3 
21 September 2004  
 
(04-3966) 
Committee on Anti-Dumping Practices Original:   English 
   
NOTIFICATION OF LAWS AND REGULATIONS 
UNDER ARTICLE 18.5 OF THE AGREEMENT  
 
AUSTRALIA 
 
Supplement
 
 
  The following communication, dated 17 September 2004, has been received from the Delegation of Australia.  
_______________ 
 
  Pursuant to Article 18.5 of the WTO Agre ement on Implementation of Article VI of 
GATT (1994) (Anti-Dumping Agreement), and further to Australia’s notification of amendments to 
the Customs Legislation Amendment Act (No. 1) 2003  and the corresponding Customs Amendment 
Regulations 2003 (No.9)  (contained in document G/ADP/N/1/A US/2/Suppl.2 of 2 February 2004), 
Australia submits Customs Amendment Regulations 2004 (No 2) . 
  G/ADP/N/1/AUS/2/Suppl.3 
Page 2  
 
CUSTOMS AMENDMENT REGULATIONS 2004 (No. 2) 
Statutory Rules 2004 No. 165 
I, PHILIP MICHAEL JEFFERY, Governor-General of the Commonwealth of Australia, 
acting with the advice of the Federal Executiv e Council, make the following Regulations 
under the Customs Act 1901 . 
Dated 24 June 2004 
P. M. JEFFERY 
Governor-General 
By His Excellency’s Command 
CHRISTOPHER MARTIN ELLISON 
Minister for Justice and Customs 
 
1 Name of Regulations 
 
 These Regulations are the Customs Am endment Regulations 2003 (No. 2). 
 
2 Commencement 
  These Regulations commence on the date of their notification in the Gazette . 
 
3 Amendment of Customs Regulations 1926  
 Schedule 1 amends the Customs Regulations 1926 .  G/ADP/N/1/AUS/2/Suppl.3 
 Page 3 
 
 
Schedule 1 Amendment 
 (regulation 3) 
[1] Regulations 180 and 181 
substitute 
180 Determination of cost of production or manufacture 
(section 269TAAD of the Act) 
(1) For subsection 269TAAD (5) of the Act, this regulation sets out: 
(a) the manner in which the Minister must, for paragraph 269TAAD (4) (a) of the 
Act, work out an amount ( the amount ) to be the cost of production or 
manufacture of like goods in a country of export; and 
(b) factors that the Minister must take account of for that purpose. 
(2) If: 
(a) an exporter or producer of like goods keeps records relating to the like goods; 
and 
(b) the records: 
(i) are in accordance with generally accepted accounting principles in the 
country of export; and 
(ii) reasonably reflect the costs associated with the production or 
manufacture of the like goods; 
the Minister must work out the amount by using the information set out in the records. 
(3) The Minister must take account of the information available to the Minister about the 
allocation of costs in relation to like goods, in particular to establish: 
(a) appropriate amortisation and depreciation periods; and 
(b) allowances for capital expenditures and other development costs; 
including information given by the exporte r or producer of the goods mentioned in 
subregulation (1) that demonstrates that the exporter or producer of the goods has 
historically used the method of allocation. G/ADP/N/1/AUS/2/Suppl.3 
Page 4  
 
(4) If: 
(a) the Minister identifies a non-recurring item of cost that benefits: 
(i) current production of the goods men tioned in subregulation (1); or 
(ii) future production of those goods; or 
(iii) current and future production of those goods; and 
(b) the information mentioned in subregul ation (3) does not identify the item; 
the Minister must adjust the costs identifie d by the exporter or producer to take that 
item into account. 
(5) If: 
(a) the Minister identifies a circumstance in  which costs, during the investigation 
period, are affected by start-up operations; and 
(b) the information mentioned in subregulation (3) does not identify the 
circumstance; 
the Minister must adjust the cost s identified in the information: 
(c) to take the circumstance into account; and 
(d) to reflect: 
(i) the costs at the end of the start-up period; or 
(ii) if the start-up period extends beyond the investigation period — the 
most recent costs that can reasonably be taken into account by the 
Minister during the investigation. 
(6) For this regulation, the Minister may disregard any information that he or she 
considers to be unreliable. 
(7) A word or expression that is defined in Part XVB of the Act and used in this 
regulation has the meaning given by that Part. 
181 Determination of administrative, selling and general costs 
(section 269TAAD of the Act) 
(1) For subsection 269TAAD (5) of the Act, this regulation sets out: 
(a) the manner in which the Minister must, for paragraph 269TAAD (4) (b) of the 
Act, work out an amount ( the amount ) to be the administrative, selling and 
general costs associated with the sale of like goods in a country of export; and 
(b) factors that the Minister must take account of for that purpose.  G/ADP/N/1/AUS/2/Suppl.3 
 Page 5 
 
 
(2) If: 
(a) an exporter or producer of like goods keeps records relating to the like goods; 
and 
(b) the records: 
(i) are in accordance with generally accepted accounting principles in the 
country of export; and 
(ii) reasonably reflect the administrative, general and selling costs 
associated with the sale of the like goods; 
the Minister must work out the amount by using the information set out in the records. 
(3) If the Minister is unable to work out the amount by using the information mentioned 
in subregulation (2), the Minister must work out the amount: 
(a) by identifying the actual amounts of administrative, selling and general costs 
incurred by the exporter or producer in the production and sale of the same general category of goods in the domestic  market of the country of export; or 
(b) by identifying the weighted average of  the actual amounts of administrative, 
selling and general costs incurred by ot her exporters or producers in the 
production and sale of like goods in the domestic market of the country of 
export; or 
(c) by using any other reasonable method and having regard to all relevant 
information. 
(4) The Minister must take account of the information available to the Minister about the 
allocation of costs, in particular to establish: 
(a) appropriate amortisation and depreciation periods; and 
(b) allowances for capital expenditures and other development costs; 
including information given by the exporter or producer of goods that demonstrates that the 
exporter or producer of the goods has historically used the method of allocation. 
(5) If: 
(a) the Minister identifies a non-recurring item of cost that benefits: 
(i) current production of goods; or 
(ii) future production of goods; or 
(iii) current and future production of goods; and 
(b) the information mentioned in subregul ation (4) does not identify the item; 
the Minister must adjust the cost s identified by the exporter or producer to take that item into 
account. G/ADP/N/1/AUS/2/Suppl.3 
Page 6  
 
(6) If: 
(a) the Minister identifies a circumstance in  which costs, during the investigation 
period, are affected by start-up operations; and 
(b) the information mentioned in subregulation (4) does not identify the 
circumstance; 
the Minister must adjust the cost s identified in the information: 
(c) to take the circumstance into account; and 
(d) to reflect: 
(i) the costs at the end of the start-up period; or 
(ii) if the start-up period extends beyond the investigation period — the 
most recent costs that can reasonably be taken into account by the Minister during the investigation. 
(7) For this regulation, the Minister may disregard any information that he or she 
considers to be unreliable. 
(8) A word or expression that is defined in Part XVB of the Act and used in this 
regulation has the meaning given by that Part. 
181A Determination of profit  
(subsection 269TAC (5B) of the Act) 
(1) For subsection 269TAC (5B) of the Act, this regulation sets out: 
(a) the manner in which the Minister must, for subparagraph 269TAC (2) (c) (ii) 
or (4) (e) (ii) of the Act, work out an amount ( the amount ) to be the profit on 
the sale of goods; and 
(b) factors that the Minister must take account of for that purpose. 
(2) For subregulation (1), the Minister must, if reasonably possible, work out the amount 
by using data relating to the production and sale of like goods by the exporter or 
producer of the goods in the ordinary course of trade. 
(3) If the Minister is unable to work out the amount by using the data mentioned in 
subregulation (2), the Minister must work out the amount: 
(a) by identifying the actual amounts reali sed by the exporter or producer from 
the sale of the same general category of goods in the domestic market of the 
country of export; or 
(b) by identifying the weighted average of the actual amounts realised by other 
exporters or producers from the sale of  like goods in the domestic market of 
the country of export; or 
(c) subject to subregulation (4), by usin g any other reasonable method and having 
regard to all relevant information.  G/ADP/N/1/AUS/2/Suppl.3 
 Page 7 
 
 
(4) If: 
(a) the Minister uses a method of calculation under paragraph (3) (c) to work out 
an amount representing the profit of the exporter or producer of the goods; and 
(b) the amount worked out exceeds the amount of profit normally realised by 
other exporters or producers on sales of goods of the same general category in 
the domestic market of the country of export; 
the Minister must disregard the amount by which the amount worked out exceeds the amount 
of profit normally realised by other exporters or producers. 
(5) For this regulation, the Minister may disregard any information that he or she 
considers to be unreliable. 
(6) A word or expression that is defined in Part XVB of the Act and used in this 
regulation has the meaning given by that Part. 
 
 
__________ 
 
 