The Agreement requires Members to impose, on a non-discriminatory basis, customs duties on imports from all sources that are concluded to be dumped and causing injury, except for sources from which a price undertaking has been concluded. In addition, the duty levied may not exceed the dumping margin, even if it is a lower amount. The agreement establishes two mechanisms to ensure that excessive tariffs are not imposed. The choice of mechanism depends on the type of customs collection procedure. Where a Member authorizes imports and imposes an estimated anti-dumping duty and only subsequently calculates the specific anti-dumping duty payable, the Agreement stipulates that the final determination of the amount shall be made as soon as possible upon request for a final assessment. In both cases, the agreement stipulates that the final decision of the authorities must generally be taken within 12 months of a request for reimbursement or final assessment and that any refund must be made within 90 days. The cumulative analysis refers to the combined consideration of dumped imports from more than one country to determine whether the dumped imports are causing injury to domestic production. Since such an analysis will increase the volume of imports whose effects will be examined, it is more likely to have a positive conclusion in a case where a cumulative analysis is required. The practice of cumulative analysis has been the subject of much controversy under the Tokyo Round Code and in the negotiations on the agreement. Article 3(3) of the Agreement lays down the conditions under which a cumulative assessment of the impact of dumped imports from more than one country may be carried out. The authorities must determine that the margin of dumping of each country is not de minimis, that the volume of imports from each country is not negligible, and that a cumulative assessment is appropriate in view of the conditions of competition between imports and between imports and the like domestic product.
De minimis dumping margins and negligible import volumes are set out in the Agreement. Dumping is defined in the Agreement Implementing Article VI of the GATT 1994 (Anti-Dumping Agreement) as the importation of a product into the trade of another country at a price below its normal value. In accordance with Article VI of the GATT 1994 and the Anti-Dumping Agreement, WTO Members may impose anti-dumping measures if, as a result of an investigation under the Agreement, it is established that (a) dumping exists, (b) the domestic industry producing the like product in the importing country suffers material injury, and (c) there is a causal link between the two. In addition to the substantive rules on the determination of dumping, injury and causation, the Agreement provides detailed procedural rules for the initiation and conduct of investigations, the imposition of measures and the duration and review of measures. An anti-dumping measure shall be applied only in the circumstances provided for in Article VI of GATT 1994 and on the basis of investigations(1) initiated and conducted in accordance with the provisions of this Agreement. The following provisions govern the application of Article VI of the GATT 1994 to the extent that measures are taken under anti-dumping laws or regulations. .