council regul ec septemb impos definit anti dump duti collect definit provision duti impos import solut urea ammonium nitrat origin algeria belaru lithuania russia ukrain termin anti dump proceed respect import origin slovak republ council european union regard treati establish european commun regard council regul ec decemb protect dump import countri member european commun articl thereof regard propos submit commiss consult advisori committe provision measur commiss regul ec quot provision regul quot impos provision anti dump duti import solut urea ammonium nitrat uan fall cn code origin algeria belaru lithuania russia ukrain accept provision basi undertak offer export produc algeria regul provision conclud anti dump duti impos import product concern origin slovak republ subject investig import found caus materi injuri commun industri subsequ procedur subsequ disclosur essenti fact consider basi decid impos provision measur import solut uan origin algeria belaru lithuania russia ukrain quot disclosur quot interest parti submit comment write parti request grant opportun heard oral commiss continu seek verifi inform deem definit find 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 provision find modifi product concern product outlin recit provision regul product concern solut uan liquid nitrogen fertilis agricultur nitrogen content solut uan consid basic physic chemic characterist constitut singl product purpos investig view argument put forward parti concern respect commiss provision find product concern consider made product fact find set recit provision regul confirm dump algeria normal cooper export produc claim cost product miscalcul commiss account fact import duti paid import raw materi manufactur product concern export claim commiss incorrectli determin transport cost factori port claim examin import duti concern claim found correct construct normal recalcul take account element regard transport cost claim reject inform support provid remain find normal set recit provision regul confirm export price comparison absenc comment head provision find set recit provision regul confirm dump margin absenc comment methodolog calcul dump margin methodolog recit provision regul confirm basi definit dump margin cooper export produc express percentag cif commun frontier price sole export produc account algerian export product concern commun residu dump margin set level lithuania normal lithuanian produc object commiss provision find claim normal construct absenc domest sale product concern high result excess dump margin claim sell gener administr sg amp expens overst expens set account audit account calcul manufactur cost intern manag account cover investig period june distort result found domest sale product concern amount sg amp expens determin accord articl regul ec refer quot basic regul quot lithuanian produc sg amp amount sole lithuanian produc sg amp amount determin quot gener categori product export produc question domest market compani origin quot regard mention compani origin provid inform global sg amp expens repli questionnair fact inform provid defici letter commiss incorrect incomplet financi expens omit consid make reliabl sourc inform audit account purpos provision determin public provision regul sg amp expens recalcul basi intern manag account provision find determin manufactur cost product concern commiss request clarif compani figur review inform obtain begin investig reach conclus figur provid basi reliabl result recalcul sg amp expens normal adjust disclosur definit find lithuanian produc rais object gener term compani claim revis methodolog led number inconsist due fact account determin sg amp expens incomplet inaccur gener comment note account determin cost manufactur contest compani provision stage compani argu strongli account determin sg amp expens compani made number specif claim firstli claim intern manag account cover investig period underst total domest turnov claim reject compani suffici opportun begin investig provid complet accur pictur situat made mention inaccuraci figur provid decid contest definit find provid explan turnov discrep compani claim export sg amp cost underst manag account includ sg amp cost export market commun commiss deduct larger amount total sg amp cost order arriv correct amount domest sg amp claim reject cost question repres extrem high proport incom export sale market compar export commun mention inconsist made earlier proceed explan failur includ expens miss manag account provid thirdli compani claim financi expens attribut product uan larg part busi consist hold activ point fertilis product account vast bulk compani busi compani fail includ data financi expens repli questionnair argu expens attribut uan consid expens directli attribut product nonetheless attribut absenc reason approach turnov basi alloc expens claim reject respect quot financi brokerag expens quot found account impact definit find fourthli claim gener administr expens amp includ relat product activ compani produc tabl figur prepar basi extern auditor claim reject auditor letter tabl attach expressli declin give opinion figur addit argument preced paragraph board alloc cost equal relev similar claim contest alloc amp expens incur connect trade activ support evid provid reject complain european fertilis manufactur associ efma made comment method construct normal lithuanian produc claim commiss made adjust respect depreci rate ground appli produc low line appli western europ commun industri fix asset valuat ground produc asset valu accord intern account standard ga price judg low charg russian ga supplier result abnorm low cost product complain suggest commiss recalcul produc ga cost basi figur obtain commun ga supplier show consid lowest reason price lithuanian produc expect paid ga investig period claim examin concern depreci mean rate lithuanian produc longer commun produc nonetheless rang variat found commun depreci charg percentag cost product significantli typic found commun industri rate line lithuanian account practic fix asset valuat found state accord nation account standard claim reject regard claim ga price question examin provision stage proceed conclud evid suggest price charg reliabl reflect true cost suppli price paid ga lithuanian produc found lower price advanc complain claim reject export price comparison absenc comment head provision find set recit provision regul confirm dump margin absenc comment methodolog calcul dump margin methodolog recit provision regul confirm basi definit dump margin cooper export produc take account mention express percentag cif commun frontier price sole export produc account lithuanian export product concern commun residu dump margin set level belaru russia ukrain analogu countri absenc comment choic lithuania market economi countri provision conclus set recit provision regul confirm russia individu treatment cooper export produc request claim individu treatment reconsid ground respect export sale subject interfer state support claim advanc argument condit term export sale determin freeli compani supervisori board elect annual sharehold major privat compani individu board member independ state exchang rate convers carri market rate commiss review claim individu treatment focus analysi definit stage area direct impact compani export activ basi consid argument put forward compani valid consid level state interfer permit circumvent measur export rate duti compani claim accept complain object strongli grant individu treatment produc definit stage commiss reject request provision stage ground quot suffici free state influenc quot fact stop commiss revers decis argu russian state discount ga price gave fertilis produc unfair competit advantag export sale consid market base transact express concern increas potenti circumvent duti individu margin slightli lower countrywid margin point decis provision stage review light comment receiv modifi definit find reach whilst remain true state influenc set ga price determin normal basi construct analogu countri render argument irrelev compani found free decid quantiti export price event accept argument tantamount deni individu treatment compani qualifi market economi statu meet criteria laid articl basic regul ad risk circumvent refer made recit deal independ russian compani concern state ii comparison complain question basi normal compar export price fob export countri frontier basi argu method distort find adequ account differ intern transport cost market market economi countri comparison made work basi dump margin significantli greater comparison normal export price made genuin similar commerci stage fob work present case product concern bulk product transport cost account high proport sell price care examin argument consid fob comparison give undu advantag compani geograph locat locat market economi countri prohibit export bulk product purpos definit determin chang basi comparison fob work adjust made export price respect cost transport work port port servic iii dump margin individu dump margin cooper export produc grant individu treatment countrywid dump margin produc recalcul revis normal lithuanian produc recit basi dump margin express percentag cif commun frontier price gt tabl gt belaru comparison view chang basi comparison fob work level recit adjust made export price respect cost transport work port port servic ii dump margin dump margin belaru recalcul revis normal lithuanian produc recit cooper export produc claim adequ disclosur provision find prevent make substant meaning comment dump margin calcul addit claim quantiti export miscalcul return account uan export nitrogen content usual final claim cif wrongli calcul amount inform contain disclosur document provision find concern consid inform provid maximum breach duti confidenti sole lithuanian produc respect normal regard claim inform review export quantiti adjust calcul cif methodolog adopt provision regul confirm absenc comment determin dump margin methodolog set recit provision duti regul confirm basi countrywid dump margin express percentag cif commun frontier price ukrain comparison view chang basi comparison fob work level recit adjust made export price respect cost transport work port port servic ii dump margin commiss recalcul ukrainian dump margin revis normal lithuanian produc recit basi countrywid dump margin express percentag cif commun frontier price definit commun industri absenc comment inform provision find recit provision regul definit commun industri confirm injuri cumul complain question decumul slovak republ submit inform respect underlin volum market share import origin slovak republ lowest countri concern price undercut commun industri provision find appropri decumul import origin slovak republ confirm algerian export produc submit import origin algeria assess separ ground low dump margin small averag market share small undercut margin respect outlin dump margin import origin algeria de minimi level volum import investig period neglig condit competit upward trend volum import price behaviour algerian export produc compar export produc countri concern price undercut found import channel trade reason accord articl basic regul provision find recit provision regul confirm price undercut export produc belaru submit custom duti applic import origin belaru commiss calcul cif commun frontier quai duti paid import cif recalcul chang rang undercut margin import origin belaru mention recit provision regul custom duti applic import origin russia chang undercut margin import origin russia recalcul revis weight averag price undercut express percentag commun industri price amount methodolog set recit provision duti regul confirm situat commun industri parti submit injuri analysi situat compar investig period situat investig period respect clarifi materi injuri investig period condit fulfil anti dump measur note basic regul requir injuri occur period cover examin injuri amount requir situat commun industri continu deterior period year measur impos order establish injuri exist inter alia preced year develop trend found investig period serv refer current case investig cover period investig period investig period suggest parti take account develop period mark deterior situat commun industri found investig period view provision find materi injuri suffer commun industri confirm causat export produc submit commiss underestim impact chines decis ban import urea april worldwid oversuppli respect note exist situat oversuppli import provid justif dump import caus injuri commun industri absenc inform find recit provision regul confirm commun interest absenc inform provision find recit provision regul confirm anti dump measur termin proceed respect slovak republ light conclus set recit provision regul price undercut found import volum low market share small stabl proceed import origin slovak republ termin imposit measur injuri elimin level purpos establish level definit measur impos confirm price dump import increas level injuri dump elimin complain submit profit margin realist higher level profit determin injuri price level profit margin previou anti dump case solut uan absenc element point chang circumst requir evalu conclud margin remain level profit methodolog establish injuri margin recit provision regul confirm injuri margin belaru revis account fact custom duti applic import origin belaru mention commiss calcul cif commun frontier quai duti paid import cif recalcul injuri margin import origin belaru custom duti applic import origin russia chang injuri margin import origin russia recalcul individu treatment grant russian export produc individu injuri margin calcul injuri margin import origin russia remain dump margin found undertak undertak accept provision stage algerian export produc revis order adjust minimum import price basi definit find produc recit undertak offer cooper russian compani reject reject compani concern export produc undertak accept intermedi trader purchas product concern cooper produc sell relat compani export undertak offer reject compani integr produc fertilis wide rang market option open face measur product stress circumst monitor undertak prove impractic undertak offer cooper belaru export produc reject similar ground form level definit measur light forego consid accord articl basic regul definit anti dump duti impos level injuri margin found lower dump margin reason set recit provision regul confirm residu duti algeria lithuania set level establish sole produc countri order ensur effici measur discourag price manipul observ previou proceed involv fertilis confirm duti impos form specif amount tonn duti amount gt tabl gt 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 commiss consult advisori committe amend regul updat list compani benefit individu duti rate collect provision duti view extent dump margin found light level injuri caus commun industri consid amount secur provision anti dump duti impos regul ec definit collect rate duti definit impos adopt regul articl definit anti dump duti impos import mixtur urea ammonium nitrat aqueou ammoniac solut fall cn code origin algeria belaru lithuania russia ukrain amount duti euro tonn shown countri concern gt tabl gt case good damag entri free circul price paid payabl apport determin custom pursuant articl commiss regul eec amount anti dump duti calcul basi amount set reduc percentag correspond apport price paid payabl notwithstand paragraph definit duti appli import releas free circul accord provis articl provis forc custom duti appli proceed import solut urea ammonium nitrat origin slovak republ termin articl import pursuant undertak offer gt tabl gt accept commiss releas free circul exempt anti dump duti set articl manufactur directli export invoic import compani commun compani mention declar taric addit code exempt condit present relev member state custom servic valid undertak invoic issu export compani essenti element list annex regul ec articl amount secur provision anti dump duti pursuant regul ec import solut urea ammonium nitrat origin algeria belaru lithuania russia ukrain collect rate duti definit impos amount secur excess definit rate anti dump duti releas articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel septemb council presid védrine oj regul amend regul ec oj oj european commiss director gener trade director dm rue de la loi wetstraat bruxel brussel oj