PUBLIC LAW 103-465—DEC. 8, 1994 108 STAT. 4877
- (d) ADDITIONAL ADJUSTMENTS TO CONSTRUCTED EXPORT
PRICE. —For purposes of this section, the price used to establish constructed export price shall also be reduced by— "(1) the amount of any of the following expenses generally incurred by or for the account of the producer or exporter, or the affiliated seller in the United States, in selling the subject merchandise (or subject merchandise to which value has been added)—
- (A) commissions for seUing the subject merchandise
in the United States; "(B) expenses that result from, and bear a direct relationship to, the sale, such as credit expenses, guarantees and warranties; "(C) any seUing expenses that the seller pays on behalf of the purchaser; and "(D) any selling expenses not deducted under subparagraph (A), (B), or (C); 12) the cost of any furtiier manufacture or assembly (including additional material and labor), except in circumstances described in subsection (e); and "(3) the profit fillocated to the expenses described in paragraphs (1) and (2). (e) SPECIAL RULE FOR MERCHANDISE WITH VALUE ADDED AFTER IMPORTATION.—Where the subject merchandise is imported by a person affihated with the exporter or producer, and the value added in the United States by the affihated person is likely to exceed substantially the value of the subiect merchandise, the administering authority^ shall determine the constructed export price for such merchandise by using one of the following prices if there is a sufficient quantity of sales to provide a reasonable basis for comparison and the administering authority determines that the use of such sales is appropriate: "(1) The price of identical subject merchandise sold by the exporter or producer to an unaffihated person. "(2) The price of other subject merchandise sold by the exporter or producer to an unaffihated person. If there is not a sufficient quantity of sales to provide a reasonable basis for comparison under paragraph (1) or (2), or the administering authority determines that neither of the prices described in such p£u*agraphs is appropriate, then the constructed export price may be determined on aay other reasonable basis. "(f) SPECIAL RULE FOR DETERMINING PROFIT. — "(1) IN GENERAL.—For purposes of subsection (d)(3), profit shall be an amount determined by multiplying the total actual profit by the apphcable percentage. "(2) DEFINITIONS.— Forpmposes of this subsection: "(A) APPLICABLE PERCENTAGE. —The term 'apphcable percentage' means the percentage determined by dividing the total United States expenses by the total expenses. "(B) TOTAL UNITED STATES EXPENSES.— The term 'total United States expenses' means the total expenses described in subsection (d)(1) and (2). "(C) TOTAL EXPENSES.—The term total expenses' means all expenses in the first of the following categories which apphes and which are incurred by or on behalf of the foreign producer and foreign escporter of the subject merchandise and by or on behalf of the United States
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