The issue of duty as a cost in European Union (EU) anti-dumping refunds has been dormant for some time now. However, there are many reasons why this issue has resurfaced in recent times as a bone of contention between the European Commission and refund applicants. This article examines one of the main obstacles for EU related importers obtaining full entitlement to refund payments, namely the deduction of EU anti-dumping duties from constructed export prices to reach revised dumping margins for the purposes of awarding refunds. It also examines and questions some of the Commission's current practices and interpretations of this concept.
Journal of World Trade