93 STAT. 182
19 USC 1303.
PUBLIC LAW 96-39—JULY 26, 1979 "(C) the amount of any taxes imposed in the country of exportation directly upon the exported merchandise or components thereof, which have been rebated, or which have not been collected, by reason of the exportation of the merchandise to the United States, but only to the extent that such taxes are added to or included in the price of such or similar merchandise when sold in the country of exportation; and "(D) the amount of any countervailing duty imposed on the merchandise under subtitle A of this title or section 303 of this Act to offset an export subsidy, and "(2) reduced by— "(A) except as provided in paragraph (1)(D), the amount, if any, included in such price, attributable to any additional costs, charges, and expenses, and United States import duties, incident to bringing the merchandise from the place of shipment in the country of exportation to the place of delivery in the United States; and "(B) the amount, if included in such price, of any export tax, duty, or other charge imposed by the country of exportation oil the exportation of the merchandise to the United States other than an export tax, duty, or other charge described in section 771(6)(C). "(e) ADDITIONAL ADJUSTMENTS TO EXPORTER'S SALES PRICE.—For
purposes of this section, the exporter's sales price shall also be adjusted by being reduced by the amount, if any, of— "(1) commissions for selling in the United States the particular merchandise under consideration, "(2) expenses generally incurred by or for the account of the exporter in the United States in selling identical or substantially identical merchandise, and "(3) any increased value, including additional material and labor, resulting from a process of manufacture or assembly performed on the imported merchandise after the importation of the merchandise and before its sale to a person who is not the exporter of the merchandise. 19 USC 1677b.
"SEC. 773. FOREIGN MARKET VALUE. "(a) DETERMINATION; FICTITIOUS MARKET; SALES AGENCIES.—For
purposes of this title— "(1) IN GENERAL.—The foreign market value of imported merchandise shall be the price, at the time of exportation of such merchandise to the United States— "(A) at which such or similar merchandise is sold or, in the absence of sales, offered for sale in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade for home consumption, or "(B) if not so sold or offered for sale for home consumption, or if the administering authority determines that the quantity sold for home consumption is so small in relation to the quantity sold for exportation to countries other than the United States as to form an inadequate basis for comparison, then the price at which so sold or offered for sale for exportation to countries other than the United States, increased by, when not included in such price, the cost of all containers and coverings and all other costs, charges, and expenses incident to placing the merchandise in condition packed ready for shipment to the United States, except that in the case
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