1332 of this title, may be cited as the "Customs Simplification Act of 1954."

ANTIDUMPING ACT UNAFFECTED BY TARIFF ACT OF 1930 Sections 160-171 were expressly excepted from repeal or amendment by section 651 (d) of the Tariff Act of 1930 (act June 17, 1930, ch. 497, 46 Stat. 763), which provided: "Nothing in this Act shall be construed to amend or repeal any of the following provisions of law: ・・・ (5) the Antidumping Act, 1921 [sections 160-171 of this title]."

ANTIDUMPING ACT UNAFFECTED BY ACT AUGUST 2, 1956; REVIEW OF OPERATION OF ACT AND REPORT TO CONGRESS Section 5 of act Aug. 2, 1956, ch. 887, 70 Stat. 948, provided that: "Nothing in this Act [enacting provisions set out as notes under this section and sections 2, 1351, 1401a, and 1402 of this title, and enacting section 1401a of this title, amending pars. 27 (c) and 28 (c) of section 1001 of this title [repealed), sections 1402, 1500 (f), and 1583 of this title, and section 372 (c) of Title 31, Money and Finance, and repealing sections 12-18, 21-24, 26-28, 30, 40, 53-57, 59, 61, 62, 67, 376, 379, 390, 494, 526, 541, 542, 549, and 579 of this title, and section 711 (7) of Title 31, Money and Finance] shall be considered to repeal, modify, or supersede, directly or indirectly, any provision of the Antidumping Act, 1921, as amended [sections 160-171 of this title]. The Secretary of the Treasury, after consulting with the United States Tariff Commission, shall review the operation and effectiveness of such Antidumping Act and report thereon to the Congress within six months after the date of enactment of this Act [Aug. 2, 1956]. In that report, the Secretary shall recommend to the Congress any amendment of such Antidumping Act which he considers desirable or necessary to provide for greater certainty, speed, and efficiency in the enforcement of such Antidumping Act."

CROSS REFERENCES

Offices of surveyors and appraisers abolished except at port of New York, see section 5a of this title.

SPECIAL DUMPING DUTY

§ 161. Amount of duty to be collected; determination of foreign market value of goods.

(a) In the case of all imported merchandise, whether dutiable or free of duty, of a class or kind as to which the Secretary of the Treasury has made public a finding as provided for in section 160 of this title, entered, or withdrawn from warehouse, for consumption, not more than one hundred and twenty days before the question of dumping was raised by or presented to the Secretary or any person to whom authority under said section has been delegated, and as to which no appraisement report has been made before such finding has been so made public, if the purchase price or the exporter's sales price is less than the foreign market value (or, in the absence of such value, than the constructed value) there shall be levied, collected, and paid, in addition to any other duties imposed thereon by law, a special dumping duty in an amount equal to such difference.

(b) In determining the foreign market value for the purposes of subsection (a) of this section, if it is established to the satisfaction of the Secretary or his delegate that the amount of any difference between the purchase price and the foreign market value (or that the fact that the purchase price is the same as the foreign market value) is wholly or partly due to

(1) the fact that the wholesale quantities, in which such or similar merchandise is sold or, in the absence of sales, offered for sale for exportation to the United States in the ordinary course

(3) the fact that merchandise described in subdivision (C), (D), (E), or (F) of section 170a (3) of this title is used in determining foreign market value,

then due allowance shall be made therefor.

(c) In determining the foreign market value for the purposes of subsection (a) of this section, if it is established to the satisfaction of the Secretary or his delegate that the amount of any difference between the exporter's sales price and the foreign market value (or that the fact that the exporter's sales price is the same as the foreign market value) is wholly or partly due to

(1) the fact that the wholesale quantities in which such or similar merchandise is sold or, in the absence of sales, offered for sale in the principal markets of the United States in the ordinary course of trade, are less or are greater than the wholesale quantities in which such or similar merchandise is sold or, in the absence of sales, offered for sale in the principal markets of the country of exportation in the ordinary course of trade for home consumption (or, if not so sold or offered for sale for home consumption, then for exportation to countries other than the United States),

or

(2) other differences in circumstances of sale,

(3) the fact that merchandise described in subdivision (C), (D), (E), or (F) of section 170a (3) of this title is used in determining foreign market value,

then due allowance shall be made therefor. (May 27, 1921, ch. 14, § 202, 42 Stat. 11; Sept. 1, 1954, ch. 1213, title III, § 302, 68 Stat. 1139; Aug. 14, 1958, Pub. L. 85-630, §§ 2, 4 (b), 72 Stat. 583, 585.) AMENDMENTS

1958 Subsec. (a). Pub. L. 85-630, § 4 (b), substituted "constructed value" for "cost of production".

Subsec. (b). Pub. L. 85-630, § 2, substituted "the Secretary or his delegate" for "appraising officers", "sold or, in the absence of sales, offered for sale" for "sold or freely offered for sale to all purchasers" in two instances, and "are less or are greater than the wholesale quantities" for "are greater than the wholesale quantities", inserted "(or that the fact that the purchase price is the same as the foreign market value)" preceding "is wholly or partly due", and authorized consideration of other differences in circumstances of sale, and the fact that merchandise described in section 170a (3) (C), (D), (E), or (F) of this title is used in determining foreign market value.

Subsec. (c). Pub. L. 85-630, § 2, substituted "the Secretary or his delegate" for "appraising officers", "sold or in the absence of sales, offered for sale" for "sold or freely offered for sale to all purchasers" in two instances, and "are less or are greater than the wholesale quantities" for "are greater than the wholesale quantities", inserted "(or that the fact that the exporter's sales price is the same as the foreign market value)" preceding "is wholly or

partly due", and authorized consideration of other differences in circumstances of sale, and the fact that merchandise described in section 170a (3) (C), (D), (E), or (F) of this title is used in determining foreign market value.

1954 Subsec. (a). Act Sept. 1, 1954, provided that duty be applicable only to unappraised entries first entered, or withdrawn from warehouse, for consumption, within 120 days before the question of dumping was first raised by or presented to the Secretary of the Treasury.

EFFECTIVE DATE OF 1958 AMENDMENT

For provisions relating to effective date and applicability of the amendment to this section by Pub. L. 85-630, see section 6 of Pub. L. 85-630, set out as a note under section 160 of this title.

EFFECTIVE DATE OF 1954 AMENDMENT Amendment of subsec. (a) by act Sept. 1, 1954, as effective on and after the thirtieth day following Sept. 1, 1954, see note set out under section 160 of this title.

CROSS REFERENCES

Offices of surveyors and appraisers abolished except at port of New York, see section 5a of this title.

PURCHASE PRICE

§ 162. Purchase price.

For the purposes of this section and sections 160171 of this title, the purchase price of imported merchandise shall be the price at which such merchandise has been purchased or agreed to be purchased, prior to the time of exportation, by the person by whom or for whose account the merchandise is imported, plus, 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, less 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 plus the amount, if not included in such price, of any export tax imposed by the country of exportation on the exportation of the merchandise to the United States; and plus the amount of any import duties imposed by the country of exportation which have been rebated, or which have not been collected, by reason of the exportation of the merchandise to the United States; and plus the amount of any taxes imposed in the country of exportation upon the manufacturer, producer, or seller, in respect to the manufacture, production, or sale of the merchandise, which have been rebated, or which have not been collected, by reason of the exportation of the merchandise to the United States. (May 27, 1921, ch. 14, § 203, 42 Stat. 12.)

EXPORTER'S SALES PRICE

§ 163. Determination of exporter's sales price.

For the purposes of sections 160-171 of this title, the exporter's sales price of imported merchandise shall be the price at which such merchandise is sold or agreed to be sold in the United States, before or after the time of importation, by or for the account of the exporter, plus, 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, less (1) 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, (2) the amount of the commissions, if any, for selling in the United States the particular merchandise under consideration, (3) an amount equal to the expenses, if any, generally incurred by or for the account of the exporter in the United States in selling identical or substantially identical merchandise, and (4) the amount of any export tax imposed by the country of exportation on the exportation of the merchandise to the United States; and plus the amount of any import duties imposed by the country of exportation which have been rebated, or which have not been collected, by reason of the exportation of the merchandise to the United States; and plus the amount of any taxes imposed in the country of exportation upon the manufacturer, producer, or seller in respect to the manufacture, production, or sale of the merchandise, which have been rebated, or which have not been collected, by reason of the exportation of the merchandise to the United States. (May 27, 1921, ch. 14, § 204, 42 Stat. 13.)

FOREIGN MARKET VALUE

§ 164. Determination of foreign market value.

For the purposes of sections 160-171 of this title the foreign market value of imported merchandise shall be the price, at the time of exportation of such merchandise to the United States, 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, if not so sold or offered for sale for home consumption, or if the Secretary 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), plus, 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 of merchandise purchased or agreed to be purchased by the person by whom or for whose account the merchandise is imported, prior to the time of exportation, the foreign market value shall be ascertained as of the date of such purchase or agreement to purchase. In the ascertainment of foreign market value for the purposes of sections 160-171 of this title no pretended sale or offer for sale, and no sale or offer for sale intended to establish a fictitious market, shall be taken into account. If such or similar merchandise is sold or, in the absence of sales, offered for sale through a sales agency or other organization related to the seller in any of the respects described in section 166 of this title, the prices at which such or similar merchandise is sold or, in the absence of sales,

offered for sale by such sales agency or other organization may be used in determining the foreign market value. (May 27, 1921, ch. 14, § 205, 42 Stat. 13; Aug. 14, 1958, Pub. L. 85-630, § 3, 72 Stat. 584.)

AMENDMENTS

1958-Pub. L. 85-630 substituted "sold or, in the absence of sales, offered for sale" for "sold or freely offered for sale to all purchasers", and inserted provisions authorizing the Secretary to base foreign market value on the price for exportation to countries other than the United States when he determines that the quantity sold for home consumption is so small as to form an inadequate basis for comparison, and permitting, in cases where merchandise is sold or offered for sale through a sales agency or other organization related to the seller, consideration of the prices at which the merchandise is sold, or offered for sale, by the sales agency or other organization.

EFFECTIVE DATE OF 1958 AMENDMENT

For provisions relating to effective date and applicability of the amendment to this section by Pub. L. 85630, see section 6 of Pub. L. 85-630, set out as a note under section 160 of this title.

CONSTRUCTED VALUE

§ 165. Constructed value.

(a) Determination.

For the purposes of sections 160-171 of this title, the constructed value of imported merchandise shall be the sum of

(1) the cost of materials (exclusive of any internal tax applicable in the country of exportation directly to such materials or their disposition, but remitted or refunded upon the exportation of the article in the production of which such materials are used) and of fabrication or other processing of any kind employed in producing such or similar merchandise, at a time preceding the date of exportation of the merchandise under consideration which would ordinarily permit the production of that particular merchandise in the ordinary course of business;

(2) an amount for general expenses and profit equal to that usually reflected in sales of merchandise of the same general class or kind as the merchandise under consideration which are made by producers in the country of exportation, in the usual wholesale quantities and in the ordinary course of trade, except that (A) the amount for general expenses shall not be less than 10 per centum of the cost as defined in paragraph (1), and (B) the amount for profit shall not be less than 8 per centum of the sum of such general expenses and cost; and

(3) the cost of all containers and coverings of whatever nature, and all other expenses incidental to placing the merchandise under consideration in condition, packed ready for shipment to the United States.

(b) Transactions disregarded; best evidence.

For the purposes of this section, a transaction directly or indirectly between persons specified in any one of the paragraphs in subsection (c) of this section may be disregarded if, in the case of any element of value required to be considered, the amount representing that element does not fairly reflect the amount usually reflected in sales in the market under consideration of merchandise of the same general class or kind as the merchandise un

der consideration. If a transaction is disregarded under the preceding sentence and there are no other transactions available for consideration, then the determination of the amount required to be considered shall be based on the best evidence available as to what the amount would have been if the transaction had occurred between persons not specified in any one of the paragraphs in subsection (c) of this section.

(c) Persons involved in disregarded transactions. The persons referred to in subsection (b) of this section are:

(1) Members of a family, including brothers and sisters (whether by the whole or half blood), spouse, ancestors, and lineal descendants;

(2) Any officer or director of an organization and such organization;

(3) Partners;

(4) Employer and employee;

(5) Any person directly or indirectly owning, controlling, or holding with power to vote, 5 per centum or more of the outstanding voting stock or shares of any organization and such organization; and

(6) Two or more persons directly or indirectly controlling, controlled by, or under common control with, any person.

(May 27, 1921, ch. 14, § 206, 42 Stat. 213; Aug. 14, 1958, Pub. L. 85-630, § 4 (a), 72 Stat. 584.)

AMENDMENTS

1958-Subsec. (a), formerly entire section, so designated by Pub. L. 85-630, and amended by substituting "constructed value" for "cost of production", and inserting provisions excluding from consideration in determining cost of materials any internal tax applicable in the country of exportation directly to the materials or their disposition, but remitted or refunded upon the exportation of the article in the production of which the materials are used.

Subsecs. (b) and (c). Pub. L. 85-630 added subsecs. (b) and (c).

EFFECTIVE DATE OF 1958 AMENDMENT

For provisions relating to effective date and applicability of the amendment to this section by Pub. L. 85-630, see section 6 of Pub. L. 85-630, set out as a note under section 160 of this title.

§ 166. Exporter defined.

EXPORTER

For the purposes of sections 160-171 of this title, the exporter of imported merchandise shall be the person by whom or for whose account the merchandise is imported into the United States:

(1) If such person is the agent or principal of the exporter, manufacturer, or producer; or

(2) If such person owns or controls, directly or indirectly, through stock ownership or control or otherwise, any interest in the business of the exporter, manufacturer, or producer; or

(3) If the exporter, manufacturer, or producer owns or controls, directly or indirectly, through stock ownership or control or otherwise, any interest in any business conducted by such person;

or

(4) If any person or persons, jointly or severally, directly or indirectly, through stock ownership or control or otherwise, own or control in the aggregate 20 per centum or more of the voting

power or control in the business carried on by the person by whom or for whose account the merchandise is imported into the United States, and also 20 per centum or more of such power or control in the business of the exporter, manufacturer, or producer.

(May 27, 1921, ch. 14, § 207, 42 Stat. 14.)

OATHS AND BONDS ON ENTRY

§ 167. Oath and bond of person for whose account merchandise is imported before delivery thereof.

In the case of all imported merchandise, whether dutiable or free of duty, of a class or kind as to which the Secretary of the Treasury has made public a finding as provided in section 160 of this title, and delivery of which has not been made by the collector before such finding has been so made public, unless the person by whom or for whose account such merchandise is imported makes oath before the collector, under regulations prescribed by the Secretary, that he is not an exporter, or unless such person declares under oath at the time of entry, under regulations prescribed by the Secretary, the exporter's sales price of such merchandise, it shall be unlawful for the collector to deliver the merchandise until such person has made oath before the collector, under regulations prescribed by the said Secretary, that the merchandise has not been sold or agreed to be sold by such person, and has given bond to the collector, under regulations prescribed by the Secretary, with sureties approved by the collector, in an amount equal to the estimated value of the merchandise, conditioned: (1) That he will report to the collector the exporter's sales price of the merchandise within thirty days after such merchandise has been sold or agreed to be sold in the United States; (2) that he will pay on demand from the collector the amount of special dumping duty, if any, imposed by sections 160-171 of this title, upon such merchandise; and (3) that he will furnish to the collector such information as may be in his possession and as may be necessary for the ascertainment of such duty, and will keep such records as to the sale of such merchandise as the Secretary may by regulation prescribe. (May 27, 1921, ch. 14, § 208, 42 Stat. 14.)

DUTIES OF APPRAISERS

§ 168. Appraisal and report to collector.

In the case of all imported merchandise, whether dutiable or free of duty, of a class or kind as to which the Secretary of the Treasury has made public a finding as provided in section 160 of this title, and as to which the appraiser or person acting as appraiser has made no appraisement report to the collector before such finding has been so made public, it shall be the duty of each appraiser or person acting as appraiser, by all reasonable ways and means to ascertain, estimate, and appraise (any invoice or affidavit thereto or statement of constructed value to the contrary notwithstanding) and report to the collector the foreign market value or the constructed value, as the case may be, the purchase price, and the exporter's sales price, and any other facts which the Secretary may deem necessary for the purposes of sections 160-171 of this title. (May 27, 1921, ch.

§ 170a 14, § 209, 42 Stat. 15; Aug. 14, 1958, Pub. L. 85-630, § 4 (b), 72 Stat. 585.)

§ 169. Appeals, etc., from determinations of appraisers. For the purposes of sections 160-171 of this title, the determination of the appraiser or person acting as appraiser as to the foreign market value or the constructed value, as the case may be, the purchase price, and the exporter's sales price, and the action of the collector in assessing special dumping duty, shall have the same force and effect and be subject to the same right of appeal and protest, under the same conditions and subject to the same limitations; the United States Customs Court, and the Court of Customs and Patent Appeals shall have the same jurisdiction, powers, and duties in connection with such appeals and protests as in the case of appeals and protests relating to customs duties under existing law. (May 27, 1921, ch. 14, § 210, 42 Stat. 15; May 28, 1926, ch. 411, § 1, 44 Stat. 669; Mar. 2, 1929, ch. 488, § 1, 45 Stat. 1475; Aug. 14, 1958, Pub. L. 85-630, § 4 (b), 72 Stat. 585.)

which fairly reflects the market value of the merchandise, without regard to restrictions as to the disposition or use of the merchandise by the purchaser except that, where such restrictions are found to affect the market value of the merchandise, adjustment shall be made therefor in calculating the price at which the merchandise is sold or offered for sale.

(2) The term "ordinary course of trade" means the conditions and practices which, for a reasonable time prior to the exportation of the merchandise under consideration, have been normal in the trade under consideration with respect to merchandise of the same class or kind as the merchandise under consideration.

(3) The term "such or similar merchandise" means merchandise in the first of the following categories in respect of which a determination for the purposes of sections 160-171 of this title can be satisfactorily made:

(A) The merchandise under consideration and other merchandise which is identical in physical characteristics with, and was produced in the same country by the same person as, the merchandise under consideration.

(B) Merchandise which is identical in physical characteristics with, and was produced by another person in the same country as, the merchandise under consideration.

(C) Merchandise (i) produced in the same country and by the same person as the merchandise under consideration, (ii) like the merchandise under consideration in component material or materials and in the purposes for which used, and (iii) approximately equal in commercial value to the merchandise under consideration.

(D) Merchandise which satisfies all the requirements of subdivision (C) except that it was produced by another person.

(E) Merchandise (i) produced in the same country and by the same person and of the same general class or kind as the merchandise under consideration, (ii) like the merchandise under consideration in the purposes for which used, and (iii) which the Secretary or his delegate determines may reasonably be compared for the purposes of sections 160-171 of this title with the merchandise under consideration.

(F) Merchandise which satisfies all the requirements of subdivision (E) except that it was produced by another person.

(4) The term "usual wholesale quantities", in any case in which the merchandise in respect of which value is being determined is sold in the market under consideration at different prices for different quantities, means the quantities in which such merchandise is there sold at the price or prices for one quantity in an aggregate volume which is greater than the aggregate volume sold at the price or prices for any other quantity. (May 27, 1921, ch. 14, § 212, as added Aug. 14, 1958, Pub. L. 85-630, § 5, 72 Stat. 585.)

EFFECTIVE DATE

For provisions relating to effective date and applicability of this section, see section 6 of Pub. L. 85-630, set out as a note under section 160 of this title.

§ 171. Citation.

SHORT TITLE

Sections 160-171 of this title may be cited as the "Antidumping Act, 1921." (May 27, 1921, ch. 14, § 213, formerly § 212, 42 Stat. 15, renumbered Aug. 14, 1958, Pub. L. 85-630, § 5, 72 Stat. 585.)

ADDITIONAL DEFINITIONS

§ 172. Additional definitions.

When used in sections 160-171 of this titleThe term "person" includes individuals, partnerships, corporations, and associations; and

The term "United States" includes all Territories and possessions subject to the jurisdiction of the United States, except the Virgin Islands, the islands of Guam and Tutuila, and the Canal Zone. (May 27, 1921, ch. 14, § 406, 42 Stat. 18; Proc. No. 2695, July 4, 1946, 11 F. R. 7517, 60 Stat. 1352.)

CODIFICATION

Words "the Philippine Islands," referred to in the text, were omitted on authority of Proc. No. 2695, which is set out as a note under section 1394 of Title 22, Foreign Relations and Intercourse, and in which the President proclaimed the independence of the Philippines.

RULES AND REGULATIONS

§ 173. Rules and regulations.

The Secretary shall make rules and regulations necessary for the enforcement of sections 160-172 of this title. (May 27, 1921, ch. 14, § 407, 42 Stat. 18.)

CODIFICATION

This section, prior to its incorporation into the Code, provided that the Secretary should make rules and regulations necessary for the enforcement of "this Act." Titles I and V of that Act were expressly repealed by act Sept. 21, 1922, ch. 356, title IV, § 643, 42 Stat. 989.

UNFAIR METHODS OF COMPETITION AND IMPORTATION UNLAWFUL

SS 174-180. Repealed.

June 17, 1930, ch. 497, title IV, § 651 (a) (1), 46 Stat. 762, eff. June 18, 1930. Sections, act Sept. 21, 1922, ch. 356, title III, § 316 (a—g), 42 Stat. 943, 944, related to unfair acts tending to destroy or injure domestic industries, investigations by Tariff Commission, appeals, and forbidding entry of articles pending completion of investigations.

Provisions of Tariff Act of 1930 corresponding to section 174, see section 1337 (a) of this title; section 175, see section 1337 (b); section 176, see section 1337 (c); section 177, see section 1337 (d); section 178, see section 1337 (e); section 179, see section 1337 (f); section 180, see section 1337 (g).

IMPORTS FROM COUNTRIES MAKING DISCRIMINATIONS § 181. Exclusion of imports from countries making discriminations.

Whenever the President shall be satisfied that unjust discriminations are made by or under the authority of any foreign state against the importation to or sale in such foreign state of any product of the United States, he may direct that such products of such foreign state so discriminating against any product of the United States as he may deem proper shall be excluded from importation to the United States; and in such case he shall make proclamation of his direction in the premises, and therein name the time when such direction against importation shall take effect, and after such date the