commiss decis june accept undertak royal thai govern connect countervail duti proceed import ball bear greatest extern diamet exceed mm origin thailand eec commiss european commun regard treati establish european econom commun regard council regul eec juli protect dump subsid import countri member european econom commun articl thereof consult advisori committe provid regul procedur june commiss announc notic publish offici journal european commun initi countervail duti proceed import commun ball bear greatest extern diamet exceed mm hereinaft refer ball bear origin thailand commenc investig product investig correspond cn code proceed initi result complaint lodg decemb feder european bear manufactur associ febma behalf produc repres major proport commun product ball bear complaint contain evid subsid product origin thailand materi injuri result therefrom consid suffici justifi open proceed commiss offici notifi royal thai govern initi proceed offici advis export import concern complain gave parti directli concern opportun make view write request hear royal thai govern export import majortii commun produc repres complain made view write commiss sought verifi inform deem purpos preliminari determin carri investig premis repres royal thai govern depart foreign trade custom depart bank thailand intern financ corpor thailand ifct electr gener author thailand egat board invest boi ministri financ thai export nmb thai ayutthaya thailand pelmec thai bang pa ayutthaya thailand compani own subsidiari minebea japan import commun nmb gmbh neu isenburg germani nmb italia mazzo di rho milan itali nmb uk bracknel unit kingdom commun produc fag kugelfisch georg schaefer kgaa schweinfurt germani georg mueller nuernberg ag nurenberg germani gebrued reinfurt gmbh amp kg wuerzburg germani skf industri spa turin itali skf roulement spécialisé adr thomeri franc skf franc clamart franc rol rolamento portugues sarl calda da rainha portug stage commiss formul preliminari find subsidi injuri complain export royal thai govern hereinaft refer govern state request grant opportun heard commiss commiss inform detail fact base find request parti inform essenti fact consider basi propos recommend measur parti grant period make represent matter subsequ disclosur meet comment consider investig subsidi cover period april march investig period investig exceed normal time period volum complex data initi gather examin complet investig requir studi relat issu aros proceed foreseen outset product consider product concern ball bear greatest extern diamet exceed mm fall cn code technic point view definit product consider cover larg number standard bear type accessori special type made specif custom product definit distinct made call miniatur instrument bear standard small size bear basic physic characterist clear divid line made major compon bear consider outer ring chrome stainless steel cage variabl number ball metal shield rubber seal ad depend custom requir varieti greas appli function reduc friction enabl machin part move faster smoothli main applic bear question consum electron domest applianc offic autom ball bear intermedi product assembl consum capit good replac purpos demand ball bear depend directli demand final product wash machin vacuum cleaner video record fan small electr motor small ball bear gener account tini fraction cost final product subsidi background alleg subsidi summari find basi inform contain complaint repli commiss questionnair alleg subsidi head investig custom duti indirect tax exempt import machineri essenti materi rebat indirect tax domest purchas input exempt corpor incom tax rebat electr charg export duti drawback tax exempt import raw materi special invest zone region incent loan financi institut allegedli control influenc govern tax benefit commiss investig reveal export nmb thai pelmec thai herenaft refer compani receiv countervail subsidi head alleg subsidi head found countervail grant ii certif promot compani issu certif promot board invest bol govern agenc respons administr invest promot act ipa main legisl instrument grant subsidi thai industri incent mention act albeit alleg complain includ certif promot includ compani import featur certif make benefit grant compani condit export product minim sale allow domest thai market sale compani minebea group thailand incorpor product destin export iii quantif subsidi countervail subsidi express thai baht compani separ case subsidi rate calcul percentag convert thai baht multipli total export ball bear compani countervail subsidi custom duti indirect tax exempt import machineri essenti materi compani obtain boi full exempt custom duti indirect tax payabl import good emploi product exempt grant section ipa certif promot issu compani conting export perform benefit grant certif compani benefit exempt establish thailand raw materi correspond physic incorpor input prefer bond warehous system recit avail exempt capit good machineri machin part essenti materi doubt countervail exempt machineri machin part essenti materi commiss investig establish categori consist physic incorpor input similarli countervail duti indirect tax levi product import thailand import duti levi cif import busi tax calcul percentag gross receipt cif duti standard profit municip tax equival busi tax consider problem aros obtain reliabl data requir quantifi subsidi data suppli govern custom depat boi collect made useabl purpos investig compani provid data transact transact basi investig period give amount tax duti exempt categori product machineri machin part tool consum equival essenti materi verif commiss satisfi total amount tax duti exempt record correct compani isol fairli accur exempt machineri clear imposs make distinct machin part tool hand consum separ total categori render meaningless sum categori correct basi data calcul subsidi product categori machineri enter balanc sheet fix asset depreci time exempt data categori suffici reliabl method calcul spread subsidi period reflect normal depreci asset industri concern regul eec articl part compani total acquisiton machineri establish thailand alloc investig period multipli averag duti rate calcul amount subsidi total acquisit machineri march compani balanc sheet record explain alloc subsidi regul eec requir period reflect normal depreci industri concern establish depreci period machin japanes bear industri year year standard period europ commiss consid year reflect normal depreci industri alloc subsidi period compani total acquisit machineri alloc investig period averag duti rate calcul divid amount tax duti exempt recit machineri acquir investig period balanc sheet record consum grind stone greas expens compani account subsidi calcul expens basi tax duti exempt purchas made investig period machin part tool principl enter balanc sheet fix asset depreci sight treat machineri compani data duti tax exempt clear product categori confus consum larg scale main reason machin part replac frequenc practic difficult distinguish consum complic factor machin part valu amount treat expens capit fix asset calcul averag duti rate bound inaccur solut deal machin part tool consum expens basi method ensur combin total duti tax exempt machin part tool consum accur depreci calcul machineri slightli complic fact februari import good emploi import product activ exempt busi municp tax gener provis law section ter revenu code exempt gener import export perform countervail purpos calcul effect exempt import machineri acquisit machin februari account calcul import duti busi municp tax basi calcul amount subsidi million thai baht found head nmb thai pelmec thai ii rebat indirect tax domest purchas input tax duti compens export good produc kingdom act export obtain rebat relat custom duti import sale tax domest sale tax incur respect input product export good rebat obtain appli tax coupon freeli transfer pai tax collect revenu depart govern product rate rate export duti drawback system rate export form duti drawback compani rate set product categori includ ball bear relat rebat busi municip tax domest purchas input grant subsidi conting export perform countervail oj oj rebat rate calcul govern basi input output studi origin carri base data updat data updat carri data publish studi govern calcul input incid custom duti indirect tax categori product determin rebat rate basi chapter input output tabl fabric metal product includ ball bear verif discuss compet servic govern commiss consid method appli govern reason case subsidi clear rebat physic incorpor input countervail commiss calcul basi input output studi rebat physic incorpor input constitut countervail part subsidi compani receiv rebat receiv equival amount tax coupon pai tax sell discount final receiv equival total export basi calcul amount subsidi million thai baht found head nmb thai pelmec thai iii exempt corpor incom tax certif promot issu compani grant exempt payment corpor incom tax year start oper exempt accord section invest promot act exempt constitut countervail export subsidi establish privileg grant certif promot condit virtual product export method calcul subsidi taxabl incom tax rate calcul made fiscal year period fulli audit account case compani fiscal year run octob septemb correct solut fiscal year octob septemb complet fiscal year investig period basi calcul amount subsidi million thai baht found head nmb thai pelmec thai iv rebat electr rate export electr gener author thailand egat establish programm rebat electr rate export elig programm depend elig rebat indirect tax export produc file applic electr author receiv electr case provinci electr author pea show elig tax rebat give element pea order calcul amount electr unit product cost charg produc electr discount equival cost produc receiv pea egat approv appli pea electr rebat applic made form claim indirect tax rebat provid complet detail export transact involv elig product enabl pea calcul rebat shown adjust subsequ electr bill compani receiv egat approv elig electr rebat pelmec receiv approv end receiv benefit investig period programm constitut subsidi conting export perform export perform condit indirect tax rebat recit amount electr rebat calcul basi unit product export countervail investig period total benefit receiv nmb thai amount million baht figur repres total amount subsidi found head subsidi found counter vailabl receiv compani duti drawback tax exempt import raw materi compani bond warehous system qualifi exempt raw materi compon physic incorpor final product import bond warehous system countervail subsidi bond warehous system duti tax free entri question countervail rebat aris ii special invest zone region incent region incent thailand respons boi invest promot act empow boi grant investor approv invest promot addit privileg locat design area establish compani locat area time receiv approv invest promot subsequ boi polici region incent design area retroact appli investor establish oper thailand addit verif origin applic compani invest promot reveal request privileg relat special invest zone iii loan financi institut allegedli control influenc govern compani receiv loan industri financ corpor thailand ifct govern claim interest rate loan higher cost long term fund govern repres interest rate bond issu govern domest market loan denomin baht govern bond benchmark commiss verifi repres bank thailand govern claim correct determin countervail subsidi involv decid issu ifct control influenc govern commiss consid pack credit programm administ bank thailand form short term export financ constitut export benefit condit export confer benefit recipi preferenti interest rate comparison market rate case govern claim interest charg export albeit lower market rate higher cost short term fund govern repres interest rate treasuri bill issu bank thailand behalf govern commiss consid choic benchmark claim verifi bank thailand found correct lead conclus countervail subsidi final emerg financi institut develop fund fidf public agenc govern respons thing help depositor financi institut licenc revok issu fidf promissori note exchang promissori note compani commiss found respons recent crisi thai bank sector fidf note redeem year carri interest note issu compani investig iv tax benefit certif promot accord section invest promot act dividend transfer back minebea japan exempt normal withhold tax levi term japan thailand tax treati benefit conting export involv cost govern constitut direct benefit compani parent compani japan subject investig benefit countervail establish compani receiv tax benefit connect promot statu total amount countervail subsidi total countervail subsidi grant compani investig period baht million subsidi nmb thai pelmec thai duti tax exempt import machineri essenti materi exempt corpor incom tax indirect tax rebat domest purchas electr rebat total comment compani subsidi inform basic fact commiss find subsidi compani submit comment includ number claim adjust calcul list accompani commiss repli case custom duti indirect tax exempt import recit claim subsidi machineri alloc year depreci period compani thailand account year period chosen commiss repli commiss reject argument articl regul eec requir normal depreci asset industri concern spread subsidi base acquisit fix asset time examin situat commun japan commiss conclud period year reflect normal depreci machineri equip ball bear industri claim year period commiss calcul subsidi machineri basi total depreci record investig period repli commiss accept method machineri acquir year end investig period includ subsidi calcul commiss consid compani receiv benefit subsidi machineri import march amount alloc period year countervail claim year period alloc subsidi machineri period reflect reduct corpor incom tax exempt year depreci period result lower level taxabl profit repli commiss agre year period alloc subsidi case relev depreci tax calcul compani ii doubl count corpor incom tax exempt claim subsidi corpor incom tax exempt reduc tax deduct expens increas incom tax exempt countervail subsidi commiss adjust pre tax expens upward reduc incom tax exempt order avoid doubl count repli commiss refus accept argument compani enjoi full benefit duti tax exempt import electr rebat tax rebat domest purchas pocket full amount corpor incom tax exempt declar taxabl profit govern forsaken amount revenu logic countervail full amount subsidi commiss specul happen subsidi kind approach hypothet ignor factor plai absenc subsidi sell price injuri product ball bear produc commun physic characterist bear defin recit ii commun industri purpos investig japanes own compani produc commun consid part commun industri articl regul eec relat export product japan subject anti dump duti review investig run present proceed japanes own product compani sell product japanes sale subsidiari involv sell import bear japan dump price benefit unfair busi practic circumst consid behav normal commun produc complementari sourc suppli export practis dump exclud japanes own compani scope proceed commiss found period investig commun produc behalf complaint lodg manufactur commun product major proport total product compani consid form commun industri iii preliminari observ case investig commiss time anti dump proceed import product origin thailand commiss proceed decis analysi injuri caus subsid made prejudic eventu find dump iv volum market share import investig period total sale ball bear commun rose million piec increas sale bear import thailand increas million piec million piec investig period share commun market rose commun market share import countri thailand fell investig period price purpos analys price undercut thai export comparison made sell price net discount rebat thai made bear bear sold commun manufactur german italian unit kingdom market calcul involv repres type bear sold reason quantiti exceed piec sale industri user purchas bear incorpor final product maker vacuum cleaner vcr account industri user account great major sale made thai commun produc custom bui suffici quantiti enabl comparison made weight averag basi bear thailand undercut sold commun produc vi situat commun industri market share commun sale commun industri rose million piec investig period increas total demand commun market recit meant commun industri share drop price depress consider amount price depress found averag unit sell price commun produc industri user fell investig period major commun produc averag decreas current term vari profit profit commun produc sector bear investig declin half lead situat current profit inadequ financ addit expens requir commun industri competit time pre tax profit margin bear industri establish recit commiss found profit achiev investig period fell figur period profit commun industri sale made ordinari trade commun reach product capac util employ commun product fell million piec million investig period declin commun product capac calcul shift dai week basi expand million unit million investig period util capac declin investig period period employ sector declin net loss job fall vii determin injuri examin indic recit lead commiss conclud commun industri suffer materi injuri case commiss consid factor constitut element injuri declin shortfal profit fall profit led situat current pre tax profit margin sale independ custom commun market recit inadequ view addit expens requir commun industri competit addit expens relat invest fix asset research develop train market commiss conclud pre tax profit margin purpos establish adequ return sale correspond broadli empir histor approach profit issu fact adequ level profit profit margin stood sale loss market share place recit conjunct recit declin product capac util employ recit causat injuri injuri caus subsid market high volum industri user oppos distributor dealer market main competitor commun produc manufactur thailand commun produc sale commun destin industri user market figur export thailand real differ qualiti case standard type price main consider sourc suppli product price undercut extent caus subsid practis produc export concern led price depress forc commun produc reduc price profit risk lose market share depriv benefit economi scale sharp increas thai export sale commun exclus industri user sector increas share commun market expens commun produc prevent commun industri take full advantag increas demand commiss consid subsid thai import place export price higher price eros loss profit commun produc occur conclus market condit appli product factor list demonstr price pressur result directli subsid thai import consequ rapid increas combin import volum thailand led injuri commun industri inadequ reduc profit loss market share declin product employ capac util commiss determin causal link indic injuri subsid import thailand ii factor fall commun export injuri suffer commun industri extent due fall commun export export fell million piec fall effect level product employ capac util argu fall export consequ drop capac util impact profit result increas fix cost piec fall product employ capac util profit establish injuri threshold mark commun produc maintain share commun market demand increas reason commun produc unabl precis increas demand commun market larg satisfi unfairli low price import investig observ invalid argument fall export injuri import japan bear japan sold commun dump price compet industri user market investig period sold lower volum thai bear million piec compar million sale volum declin addit price undercut commun produc small amount compar undercut found case thai bear born mind japanes bear subject anti dump duti japanes export transfer product europ purpos decis impact modifi exist anti dump duti clear level japanes bear import signific anti dump duti forc complet remov injuri commun industri caus import sourc amount current injuri caus import japan limit import sourc import countri concern except part high precis miniatur bear market compet directli type produc commun bear eastern europ china lower qualiti commun thai product bear switzerland special miniatur type iii conclus take account factor recit commiss conclud remain injuri caus subsid import thailand materi commun interest gener commun interest fair workabl competit purpos measur case establish situat fair competit commun interest case commiss account interest commun ball bear industri user ball bear final consum end product absenc measur continu trend observ lead neg consequ commun industri produc ball bear question endang viabil loss industri consequ point view employ invest expenditur research develop high technolog area materi develop product fast grow sector telecommun aerospac vehicl electron interest commun consequ occur purchas ball bear implicitli final consum product concern argu deriv benefit bui subsid low price bear benefit minim bear question account tini fraction final price product confirm fact commun purchas ball bear mm extern diamet react proceed commiss conclud balanc interest commun li grant protect ball bear industri unfair competit caus import subsid price measur gener establish exist countervail subsidi injuri caus subsid import commun interest take protect measur commiss impos countervail duti rate duti exce amount subsidi lesser duti adequ remov injuri explain recit commiss decid accept undertak offer royal thai govern termin proceed impos duti full explan choic type duti calcul rate duti impos recit undertak take form export tax levi rate specif countervail duti note prior accept undertak commiss complet full investig case gave parti concern opportun exercis right articl regul eec ii injuri threshold commiss view order elimin injuri commun industri elimin price undercut found recit ensur commun produc realis adequ return sale cover gap target profit recit profit earn investig period recit addit price undercut profit shortfal injuri threshold basi resal price commun basi method price thai bear commun price commun product thai export succeed captur number high volum custom offer extrem low price commun produc moment retain custom pai higher price custom qualiti differ thai commun bear guarante mere elimin thai price undercut result appreci increas price paid commun produc ad profit shortfal reach price level commun produc earn requir level profit realis adequ return sale recit convert cif import injuri threshold iii type duti good ship directli thailand commun invoic parent compani japan invoic commun subsidiari invoic amount consider mark guarante case ad valorem duti calcul cif fulli countervail subsidi receiv mark reduc order alter cif price countervail subsidi thailand imposit specif duti express piec base subsidi divid total number ball bear export thailand investig period iv rate subsidi method countervail subsidi piec compani thai baht calcul nmb thai pelmec thai calcul rate subsidi commiss accept compani argument bear sold bond minebea compani thailand incorpor export product includ denomin total subsidi amount divid compani wholli own subsidiari parent compani appli separ duti singl duti calcul weight subsidi piec compani export commun result duti baht piec specif duti rate baht ball bear export equival ad valorem rate import cif determin investig period fall injuri threshold commiss consid level duti requir remov injuri caus subsid import thailand undertak inform find commiss investig royal thai govern offer undertak elimin effect subsidi found form tax export commun product investig tax export initi levi rate baht piec amount levi countervail duti regul eec enabl commiss accept undertak subsidi elimin limit measur injuri effect govern countri origin export articl provis reflect fulli articl gatt subsidi cvd code commiss decid accept royal thai govern undertak satisfi fulli elimin subsidi includ suffici provis monitor payment tax export volum surveil subsidi rate notif exist subsidi mechan commit grant subsidi compani involv verif inform commiss provis withdraw accept undertak event import commun ball bear origin thailand export tax paid accept undertak commiss account excel relat exist commun thailand thailand develop countri commiss found countervail subsidi grant case impos countervail duti amic solut fulli elimin effect subsidi propos commiss note thailand excel record abid trade agreement commun thailand signatori gatt subsidi code commiss satisfi accept royal thai govern undertak understood parti proven violat complianc undertak lead provision countervail duti impos immedi accord articl regul eec addit definit countervail duti impos basi fact argument establish accept undertak decid sole articl commiss accept undertak royal thai govern connect countervail duti proceed import ball bear greatest extern diamet exceed mm origin thailand brussel june commiss jean dondeling member commiss oj oj oj