council regul ec juli impos definit anti dump duti collect provision duti impos import hand pallet truck essenti part origin peopl republ china council european union regard treati establish european commun regard council regul ec decemb protect dump import countri member european commun basic regul articl thereof regard propos submit commiss consult advisori committe provision measur commiss regul ec provision regul impos provision anti dump duti import hand pallet truck essenti part chassi hydraul cn code origin peopl republ china prc recal investig dump injuri cover period april march ip examin trend relev injuri analysi cover period januari end ip period consid subsequ procedur imposit provision anti dump duti import hand pallet truck essenti part origin prc interest parti submit comment write parti request grant opportun heard oral commiss continu seek verifi inform deem definit find imposit provision measur spot verif visit carri premis import jungheinrich ag germani tvh handl equip belgium interest parti inform essenti fact consider basi intend recommend imposit definit anti dump duti definit collect amount secur provision duti grant period make represent subsequ disclosur oral written comment submit parti consid find modifi product concern product product concern product concern hand pallet truck propel handl materi pallet essenti part chassi hydraul origin prc quot product concern quot declar cn code interest parti reiter comment set recit provision regul inclus chassi hydraul scope quot product concern quot provid addit inform justif comment repli recit provision regul addit point rais parti concern part provision regul argu chassi hydraul hand hand pallet truck hand product chassi hydraul dump injuri assess carri anti dump duti impos inclus part procedur articl basic regul unduli penalis assembl hand pallet truck commun chassi hydraul import servic purpos imposit duti chassi hydraul unduli penalis current user argument chassi hydraul product hand pallet truck dump injuri assess carri chassi hydraul note purpos investig type hand pallet truck essenti part consid product reason set recit provision regul type basic physic characterist compel evid submit find argument dump injuri calcul made chassi hydraul recal essenti part fall definit quot product concern quot dump injuri commun industri product properli establish respect assess dump found import chassi hydraul period investig made small quantiti repres consequ consid determin margin dump quot product concern quot basi hand pallet truck repres reliabl data argument inclus essenti part pursu provis articl basic regul avoid undu difficulti assembl hand pallet truck commun note articl irrelev defin quot product concern quot articl basic regul refer circumvent practic includ assembl part fall definit quot product concern quot issu present case argument accept argument chassi hydraul import servic purpos imposit duti chassi hydraul unduli penalis current user note user complain investig measur effect note volum chassi hydraul import prc ip insignific relat volum import chines hand pallet truck effect servic hand pallet truck minor argument accept absenc comment conclus definit quot product concern quot set recit provision regul confirm product absenc comment recit provision regul quot product quot confirm dump market economi treatment met imposit provision measur cooper export produc claim grant met simpli reiter argument previous submit repli commiss recit provision regul recal export produc fact compris relat compani investig establish asset book account compani significantli higher paid purchas price found breach ia fair present financi statement ia measur recognit properti plant equip compani found breach ia record initi recognit foreign currenc transact ia disclosur present financi instrument auditor compani address issu financi account strengthen case find audit carri line ia evid provid alter find confirm export produc meet requir criterion articl basic regul export produc investig establish write loan properli book account compani affect significantli financi result found breach ia fair present financi statement compani chang account method bad debt provis appli chang retrospect affect significantli financi result found breach ia account polici auditor whilst highlight inconsist relat chines account standard chang bad debt provis method didn give answer problem loan evid provid alter find confirm export produc meet requir criterion articl basic regul export produc continu request met imposit provision measur zhejiang noblelift equip joint stock submit evid practic regard record initi recognit foreign currenc transact case fulli formal line ia affect financi result problem complianc ia establish account compani consid circumst revis conclus complianc export produc criterion set articl basic regul grant met rest find set recit provision regul confirm note imposit provision measur cooper chines export produc relat import commun submit comment provision find claim met event receiv met individu treatment compani inform cooper export produc export produc made present view write submit inform set period claim met individu treatment accord provis articl basic regul individu treatment absenc comment content recit provision regul individu treatment confirm normal determin normal export produc grant met canada provision chosen analogu market economi countri purpos establish normal export produc grant met imposit provision measur export produc import reiter argument choic set recit provision regul provid addit verifi evid support argument argu choic canada analogu market economi countri inappropri canadian manufactur hand pallet truck bear higher cost chines counterpart relat labour cost respect export produc claim addit adjust differ cost product cost prc cost product canada whilst export produc argu high adjust made indic canadian chines hand pallet truck compar respect recal investig establish canada competit repres market hand pallet truck product facil method chines canadian produc similar chines canadian hand pallet truck compar basi criteria establish purpos investig set recit provision regul investig establish product hand pallet truck labour intens cost labour canada total cost product differ labour cost canada prc affect significantli total cost product argument cost differ due labour render choic canada analogu countri inappropri accept argument canadian manufactur produc hand pallet truck significantli higher cost chines counterpart adjust base cost differ canada export produc cost prc made normal note product cost inform export produc made argument accept request met reject significantli undermin argument comparison cost claim reject argument high adjust grant indic canadian chines hand pallet truck compar note product type compar select basi criteria consid reason industri concern comparison product type made basi basic technic characterist oper market evid provid method comparison set recit provision regul argument accept argument rais determin normal analogu countri find set recit provision regul confirm determin normal export produc grant met met grant export produc recit normal establish set accord articl basic regul repres domest sale accord articl basic regul examin domest sale hand pallet truck independ custom repres total volum sale total volum export sale commun case export produc concern product type specif repres subsequ examin domest sale product type compar export product type consid repres purpos compar type sold domest market identifi investig consid product type hand pallet truck sold domest ident directli compar type sold export commun lift capac chassi materi size fork type hydraul type wheel domest sale product type consid suffici repres total domest sale volum type sold independ custom ip repres total sale volum compar product type export commun case product type export ordinari trade test examin domest sale product type made export produc consid made ordinari trade pursuant articl basic regul establish proport domest sale independ custom export product type sold loss domest market ip product type volum sale domest market unit cost weight averag sale price equal higher weight averag product cost normal product type calcul weight averag domest sale price ip paid payabl independ custom type question irrespect sale profit product type volum sale domest market unit cost normal product type calcul weight averag domest sale price made price equal unit cost type question product type volum sold domest market price unit cost consid product type concern sold ordinari trade normal construct normal base actual domest price requir set recit recit regul met normal base product type actual price paid payabl independ custom domest market export countri ip set articl basic regul normal base construct type fall recit regul product type sold repres quantiti domest market mention recit regul normal construct sell gener administr sg amp expens incur weight averag profit realis export produc concern domest sale product ordinari trade ip ad manufactur cost order determin construct normal pursuant articl basic regul export price imposit provision measur comment submit determin export price sale made directli independ custom commun find set recit provision regul establish export price pursuant articl basic regul confirm export produc export price provision construct sale import found compensatori arrang pursuant articl basic regul set recit provision regul export produc import export price construct argu relationship warrant construct export price actual price export produc import form basi establish export price investig show export price affect agreement parti product develop cost born import due compensatori arrang averag export price import significantli higher independ custom commun price export produc import accept basi establish export price end ip export produc import circumst export price construct base resal price independ buyer commun case number resal transact made ip small actual transact price suppli import good time verifi circumst sale account definit calcul export price fact export produc signific direct sale independ custom commun establish export price set recit regul export produc export price construct import concern submit comment provision find argu arrang agreement mean associ compensatori arrang set articl basic regul articl wto ada construct export price resal price import independ custom basi incorrect argument accept inform export import reconcil spot verif visit premis export produc investig inform reason export price parti higher normal special arrang agreement exist export produc import addit export invoic refer detail agreement export produc deni exist written agreement explain import concern prepar pai higher price order obtain maintain exclus sale product export produc market import deni exist special relationship explain spot verif visit price paid export produc higher high qualiti product question consid circumst export price unreli adjust exist form compensatori arrang light provis articl basic regul differ physic characterist reflect alleg higher qualiti product light articl basic regul claim qualiti support evid contradict find investig absenc inform export price construct set recit provision regul export produc import claim calcul construct export price incorrect profit margin calcul significantli higher profit margin purpos case past unreason respect note case consid merit find investig simpli transpos case profit margin calcul weight averag actual net profit sale quot product concern quot report eleven unrel import investig evid submit challeng data claim reject note verif visit premis import concern calcul construct export price revis order account correct resal price sg amp expens import comparison imposit provision measur export produc request adjust export price differ level trade direct export sale commun sale export commun trader prc accord articl basic regul argu export sale chines trader involv sale trader case direct export commun respect note abovement articl basic regul adjust differ level trade grant demonstr consist distinct differ exist function price seller level trade domest market export countri case export produc claim demonstr adjust refer circumst export sale domest sale suffici basi claim level trade adjust investig establish export export produc concern domest sale analogu countri made trader level trade exist export price normal dump margin calcul dump margin export produc set recit provision regul export produc grant met longer account comment submit find set recit provision regul confirm export produc grant met dump margin establish compar weight averag normal type export commun determin recit regul weight averag export price type accord articl basic regul dump margin final determin amend set express percentag net free commun frontier price duti unpaid ningbo liftstar materi transport equip factori ningbo ruyi joint stock ningbo tailong machineri zhejiang noblelift equip joint stock compani commun industri commun product absenc comment provision find commun product set recit provision regul confirm definit commun industri absenc comment provision find definit commun industri set recit provision regul confirm injuri commun consumpt absenc comment provision find commun consumpt set recit provision regul confirm import hand pallet truck prc commun absenc comment provision find import hand pallet truck prc commun set recit provision regul confirm situat commun industri imposit provision measur export produc question injuri situat commun industri point product capac commun industri increas period consid develop stock regard sign injuri sign improv commun industri sale price hand pallet truck sold commun produc market share remain stabl ip profit commun industri increas level invest commun industri doubl indic problem rais capit stabil wage perceiv posit indic argument product capac commun industri increas injuri note whilst increas product capac period consid decreas ip fact product capac increas year invest made develop consid indic absenc injuri commun industri consumpt increas period argument develop stock regard sign injuri sign improv commun industri note addit explan provid recit provision regul factor regard relev indic econom situat commun industri recal stock increas period consid fact peak alter find stock contribut injuri situat commun industri argument sale price market share hand pallet truck sold commun produc remain stabl ip note ip includ month note injuri analysi cover period year market share sale price commun industri declin significantli period consid challeng argument increas profit commun industri injuri note profit increas margin decreas constantli reach ip clear indic injuri argument level invest commun industri doubl problem rais capit recal explain recit provision regul major invest made replac worn product facil order commun industri remain competit invest drop ip parallel worsen profit problem rais capit state injuri argument stabil wage perceiv posit indic note factor analys context develop wage employ impair industri reduct number employe fact commun produc increas wage line inflat period consid due unfair competit consid neg indic argument export produc analys recit regul reject import argu commun industri offer hand pallet truck sale price lower chines made hand pallet truck injur argument support find signific price undercut set recit provision regul accept absenc comment provision find situat commun industri set recit provision regul confirm conclus injuri conclus set provision regul relev injuri indic show neg trend absenc comment provision find conclus injuri set recit provision regul confirm causat injuri introduct absenc comment introduct causat injuri set recit provision regul statement confirm effect dump import export produc import alleg eurostat import data inappropri determin volum market share import product concern separ cn code argu product cover cn code question cover complet product part eurostat data give accur pictur effect dump import note evid submit indic signific quantiti product classifi cn code cover complet product determin dump import volum fact interest parti eurostat import data cn code substanti claim trend import hand pallet truck countri consid narrow definit cn code vast major product enter commun head import product concern cn code cover part sole princip machineri head note import report eurostat code small account establish volum market share import product concern argument accept absenc comment provision find effect dump import set recit provision regul confirm effect factor export perform commun industri imposit provision measur export produc argu export perform commun industri wrongli evalu export sale found fallen ip signific impact commun industri perform note export declin absolut term repres averag total sale commun industri period consid whilst sale commun loss make export earn profit ip declin export consid factor caus signific injuri commun industri argument reject find set recit provision regul confirm invest commun industri absenc comment provision find invest commun industri set recit provision regul confirm import countri export produc import claim contrari find recit provision regul countri prc brazil india advantag strength euro order significantli increas sale commun market fact import countri brazil india repres approxim chines import product concern impact causal consid insignific claim reject absenc comment provision find import countri set recit provision regul confirm euro dollar exchang rate export produc import claim share price undercut establish attribut weak dollar euro dump import price parti submit evid indic volum import prc invoic dollar assess impact exchang rate price event import prc made dollar support find investig import price product concern drop loss dollar euro experienc period consid final note except individu case neglig import volum import countri prc benefit appreci euro decreas currenc fluctuat substanti surg dump import prc claim reject find set recit provision regul confirm sell behaviour export produc import reiter argument complain larg compani activ materi handl sector hand pallet truck accessori product sell tool bigger expens product evid submit find set recit provision regul confirm claim reject strateg mistak made ec produc low qualiti product product part export produc reiter claim commun produc suffer inflict injuri focus product low qualiti product outsourc product part evid submit support claim note claim examin explicitli address recit provision regul confirm conclus causat absenc comment alter provision determin conclus causat set recit provision regul confirm commun interest gener remark absenc comment gener remark commun interest set recit provision regul confirm interest commun industri imposit provision measur import claim previous close product plant commun reopen offer employ opportun imposit anti dump measur firstli claim support evid close plant reopen note commun industri capac utilis ip clear indic potenti increas product sale commun industri fair competit prevail commun market claim reject export produc import argu hand pallet activ commun industri term employ neglig relat total activ interest measur limit compar oper market recal export produc stand bring claim examin interest commun industri appli regard interest supplier trader user examin argument brought examin respect recal commun industri emploi hand pallet truck peopl ip whilst cooper import emploi note commun produc reli exclus product sale hand pallet truck argument accept absenc comment provision find interest commun industri set recit provision regul confirm interest commun supplier export produc alleg lack represent commun supplier indic import prc neg affect busi alleg accept commun industri reli commun supplier part hand pallet truck reason assum neg effect busi closur commun plant affect busi absenc comment provision find interest commun supplier set recit provision regul confirm interest unrel import trader export produc claim investig interest small import focu activ hand pallet truck note submiss import made due time provid suffici inform fulli account investig cooper unrel import compani employe note cooper import report good profit hand pallet truck busi net profit turnov reason impact busi imposit anti dump measur small claim reject find set recit provision regul confirm interest user export produc import claim increas price chines hand pallet truck imposit measur disproportion effect hundr thousand shop store factori hand pallet truck commun note commun user hand pallet truck submit comment find set provision regul claim support evid reject absenc comment provision find interest commun user set recit provision regul confirm conclus commun interest conclus commun interest drawn recit provision regul confirm definit anti dump measur injuri elimin level absenc substanti comment methodolog establish injuri elimin level recit provision regul confirm base methodolog injuri elimin level calcul purpos establish level measur impos form level duti light forego accord articl basic regul definit anti dump duti impos level dump margin found export produc concern injuri elimin level found higher dump margin basi definit duti rate compani duti rate ningbo liftstar materi transport equip factori ningbo ruyi joint stock ningbo tailong machineri zhejiang noblelift equip joint stock compani individu compani anti dump duti rate regul establish basi find present investig reflect situat found investig respect compani duti rate oppos countri wide duti applic quot compani quot exclus applic import product origin countri concern produc compani specif legal entiti mention import product produc compani specif mention oper part regul address includ entiti relat specif mention benefit rate subject duti rate applic quot compani quot claim request applic individu compani anti dump duti rate chang entiti set product sale entiti address commiss forthwith relev inform modif compani activ link product domest export sale chang chang product sale entiti regul amend updat list compani benefit individu duti rate collect provision duti view magnitud dump margin found light level injuri caus commun industri consid amount secur provision anti dump duti impos provision regul collect definit extent amount duti definit impos present regul definit duti higher provision duti amount secur level provision duti collect definit undertak subsequ imposit provision anti dump measur export produc express willing offer undertak accord articl basic regul possibl contract remedi form price undertak explor note export produc cooper investig met individu treatment grant set recit regul minimum price establish found quot product concern quot exist hundr type regularli upgrad modifi addit export produc sell directli affili import product custom circumst monitor price undertak virtual imposs consid accept undertak impract case offer reject export produc inform opportun comment comment alter conclus adopt regul articl definit anti dump duti impos import hand pallet truck essenti part chassi hydraul cn code taric code origin peopl republ china rate definit anti dump duti applic net free commun frontier price duti peopl republ china rate duti taric addit code ningbo liftstar materi transport equip factori zhouyi villag zhanqi town yin zhou district ningbo citi zhejiang provinc prc ningbo ruyi joint stock north taoyuan road ninghai zhejiang provinc prc ningbo tailong machineri econom develop zone ninghai ningbo citi zhejiang provinc prc zhejiang noblelift equip joint stock jing yi road economi develop zone changxin zhejiang provinc prc compani provis forc custom duti appli articl amount secur provision anti dump duti pursuant commiss regul import hand pallet truck essenti part fall cn code taric code origin peopl republ china definit collect accord rule set amount secur excess amount definit anti dump duti releas definit duti higher provision duti amount secur level provision duti definit collect articl regul enter forc dai public offici journal european union regul bind entireti directli applic member state brussel juli council presid straw oj regul amend regul ec oj oj european commiss director gener trade director rue de la loi wetstraat brussel