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During the investigation period the PRC applied a VAT price of thirteen % on each home and export gross sales of the product concerned, as confirmed by the declare at hand. To make sure that the conventional worth and export prices are compared on the identical degree of taxation, the Commission decided the conventional value on a VAT paid foundation utilizing the VAT price applicable to exports. In the absence of any comments, recitals and of the provisional Regulation regarding the level of cooperation and the method to determine the residual dumping margin relevant to ‘all other companies’ are confirmed. In particular, the target profit to which Ketong refers is the profit achieved by the Union business for home sales in the Union underneath regular situations of competitors and it’s used to calculate the harm margi The PRC applied additionally a coverage of non-reimbursement of VAT on export of the product concerned. The Commission famous that the target revenue and the revenue within the consultant nation discuss with completely different ideas and to different countries.
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